EXAMINER’S
APPROACH:
F2,FMA
Management
Accounting
WHERE THE
PAPER FITS?
Advanced Diploma in
Accounting and
Business (6 papers +
Professional ethics
module)
(ACCA Fundamentals
Skills Module – 6 exam
papers only)
Diploma in Accounting
and Business (3 papers
below + FiP)
(ACCA Fundamentals Knowledge
module – 3 exam papers only)
F1 Accountant in Business (FAB)
F2 Management Accounting (FMA)
F3 Financial Accounting (FFA)
LINKS TO OTHER
PARTS OF THE
QUALIFICATION?
F1
F5
F9
Other
papers
PER
OVERALL
CONCEPT?
“The management accountant looks up and down
stream at the same time”
Adapted from Irving Fisher 1930
BROAD
THEMES?
Performance
measurement
Planning and
control
Purpose
Classification
Costing methods
F2
CONTENT?
Section A
Section B
Section C
Section D
Section E
EXAM
STRUCTURE?
2 hours
50 two mark
Objective type
questions
Answer all
questions
EXAM
FEATURES?
Exam style
Guessing?
Time allocation?
EXAM TIPS
Approach
Key
strategy
1-
Tip
Syllabus
coverage!
Tip
2 - Mix of
questions!
Tip
3 - Practice!
EXAM PITFALLS
Pitfall
1 - Unprepared!
Pitfall
Pitfall
2 - Rushing!
3 - Unanswered
questions!
Preparing
for
Examiners’
exams
reports
TO
CONCLUDE
Read!
Apply!
Move on!