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ACCA F2 Management Accounting Syllabus

The F2 Management Accounting exam is one of the three papers that need to be completed within the 'Knowledge' module. The 'Knowledge' module is the first module at the Fundamentals level.

In order to proceed to the next module, 'Skills', all exams must be successfully completed. However please note that exams do not need to taken in any specific order (e.g. F3 can be completed first followed by F1 and F2).

See the diagram on our Syllabus Overview page for more details on how the F2 exam fits into the overall syllabus structure.

The aim of the F2 exam is to develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts.

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ACCA F2 Exam Capabilities  

The outcomes of the F2 exam for students will be:

1. Explaining the nature, source and purpose of management information

2. Explaining and applying cost accounting techniques

3. Preparing budgets for planning and control

4. Comparing actual costs with standard costs and analysing any variances

5. Explaining and applying performance measurements and monitoring business performance.

ACCA F2 Syllabus

ACCA F2 Exam Format and Structure

  • A 2 hour Computer Based Exam (find more details about a centre near you by going to - Computer Based Exam Centre List)
  • Students are awarded a mark out of 100
  • A pass mark of 50%
  • Questions will assess all parts of the syllabus and will test knowledge and some application of this knowledge.
  • Section A will contain 30 two mark objective questions and 16 one mark objective questions.
  • Section B will contain 6 four mark multitask questions each of which will examine one of the six main sections of the syllabus
  • All questions are compulsory

ACCA F2 Full Syllabus and Study Guide

Access the most up to date ACCA F2 Management Accounting Syllabus and Study Guide by going to - F2 Syllabus

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