ACCA F2 Technical articles MA. Management Accounting

Oct 18, 2022by Eduyush Team

ACCA has produced a list of technical articles to help those studying for the MA F2 exam. The first article looks at performance management, including how to measure it and improve organisational efficiency.

The second article discusses financial statement analysis, focusing on ratios and trend analysis. Finally, the third article looks at cash flow management, highlighting different methods of forecasting and managing liquidity. We hope these articles will be helpful in your revision preparations!

F2 Technical articles

Ratio analysis

The following information will help you prepare for the Financial Management/Managerial Accounting exam. This article will cover what's expected from candidates regarding skills and knowledge, as well as provide tips on how best to study! 

Fixed overhead absorption

Fixed overhead absorption can be difficult to understand, but this article has a graphical explanation that will help you understand it better.

Effective presentation and communication of information using charts

The article provides insight into the various types of charts and their uses. It also offers tips on how to best present your data, including suggestions for what type or style might be most appropriate in certain circumstances based on its content: 

-Line graphs are useful when you want readers' attention focused directly on one particular value over time; they're typically less busy than tables because there's only vertical space separating each column (and no horizontal listings). This makes them accessible - but sometimes boring-to look at! Line Graphs work well if all values being shown have comparable heights so that viewers can easily compare them side by

Re-apportionment of service cost centre costs

The author of this article looks at the various methods for re-apportioning service cost centres.

Cash budgets

To ensure that there is enough cash within the business, it's vital for companies with a functional budget and set operational levels by them.

Process costing

The process costing method is essential for manufacturers who need to keep track of their production costs. It allows them to estimate how much it would cost per unit if they were producing more products in this style or type--and helps with planning future budgets accordingly!

Inventory control

The inventory management process is a crucial part of the success of any company. The theory behind it and its practical application has been studied extensively by academic researchers and practitioners for decades- with good reason! 

Exam technique

How to prepare for on-demand computer-based exams

As you prepare for on-demand CBEs, this article will provide information on skills and exam techniques.

Examiner's guidance for FMA/MA

This article will brief candidates on points to remember when attempting questions in Section B.

Closing comments

We hope that these F2 Technical articles have been helpful in your revision preparations for the MA F2 exam. If you are looking for further resources to assist you in passing the exam, ACCA-approved books and coaching can be beneficial. Best of luck with your studies!


How to pass knowledge exams

MA Books paper format- BPPKAPLAN

MA Books Digital format- BPP, KAPLAN

MA BPP online coaching

FBT Technical articles

FA Technical articles

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Knowledge level. Questions? Answers.

In fact, it gets easier when you are doing a job. The exams are called Applied Knowledge exams. You need to apply your knowledge to the exams. Suppose you are working in an accounting role. In that case, many work roles will translate into theory and your ability to understand concepts will be far more manageable.

The exams for the knowledge level change every September and are valid for one year. If you are taking your exams after September, we strongly recommend studying with the updated study materials

If you can meet the pre-booking requirements of ACCA . Remote exams offer increased convenience, flexibility and comfort. Find out what exam options are available in your location on ACCA site.

Both BPP and KAPLAN are ACCA-approved books.

As a thumb rule, if you need easy language start with KAPLAN, if you need more conceptual knowledge, go for BPP.

It is also a great idea to pair the KAPLAN study text with BPP practice & revision kits. This will give you clarity on concepts and plenty of tricky practice questions.

If you have a strong base in accounting and have a passion for tallying your balance sheet, you can use the BPP books and KAPLAN exam kit.

On the other hand, if you lack conceptual clarity on bookkeeping, we recommend using the free ACCAX lectures first to gain conceptual clarity. Subsequently, take a BPP online course on F3 to help you go through the syllabus in detail.

The price of the ACCA study materials for knowledge level differs on the format and the publisher. The price estimates are

Ebooks set of 2 books

BPP - approx 1850 INR to 1950 INR

KAPLAN - approx 2900 INR to 3100 INR

Paperback set of 2 books including shipping

BPP - approx 2900 INR

KAPLAN - approx 3800 INR

Yes you can become a member of the Chartered Accountants Australia and Newzealand once you fulfil the following criteria.

1) You are residing in Australia or Newzealand

2) Submit a Letter of Good Standing from ACCA. The letter must be dated within 3 months of the date of your application

3) Have at least 5 years of work experience in finance and accounting post admittance to ACCA. This must be backed by your employer's attestation.

4) Two CA references from CA ANZ Members

CPA Canada signed the Mutual Recognition Agreement (MRA) with ACCA (the Association of Chartered Certified Accountants) in 2011.

In 2020, CPA Canada activated the withdrawal from the existing MRA because it intended to agree to a fresh MRA with ACCA. The withdrawal of the MRA is applicable from April 30, 2021.

No new timelines have been given for when the new MRA will come in.

We would advise Indian CA's to apply using the MRA with CPA Canada directly rather than the ACCA route