ACCA Revision Mock Management Accounting December 2017 Paper F2/FMA

Jul 17, 2026

Uploaded by Noah

ACCA revision mock for Paper F2/FMA in Management Accounting, dated December 2017, with a two-hour exam structure. The paper contains 35 compulsory questions in Section A (2 marks each) and three compulsory questions in Section B. It provides formulae and tables covering regression analysis, economic order quantity and batch quantity, and present value/annuity calculations. The question set tests core management accounting techniques including budgeting, capacity, efficiency and production volume ratios, working with inventory changes, cost classification, and investment appraisal using net present value.

LanguageEnglish

CategoryExam

FormatPDF

Pages20

Reading Time50 min

AccessFree to download

ACCA REVISION MOCK Management Accounting December 2017 Time allowed 2 hours This paper is divided into 2 sections: Section A: All 35 questions are compulsory and MUST be attempted. Section B: All THREE questions are compulsory and MUST be attempted. Formulae Sheet is on page 3 Do not open this paper until instructed by the supervisor This question paper must not be removed from the examination hall Kaplan Publishing/Kaplan Financial Paper F2 / FMA © Kaplan Financial Limited, 2016 The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. All rights reserved. No part of this examination may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage and retrieval system, without prior permission from Kaplan Publishing. FORMULAE AND TABLES r = Regression analysis y = a + bx ∑ y – b ∑xa = n n n ∑ xy – ∑x ∑ yb = 2 2 n ∑ x –(∑x) n∑xy – ∑x ∑y ((n∑x2 –(∑x)2 ) (n∑y 2 –(∑y)2 ) Economic order quantity 2C D o = ~~ ~~ Ch Economic batch quantity | | | --- | | | = 2C D o D Ch (1 – R ) Present value table Present value of 1, i.e. (1 + r)−n Where r = discount rate n = number of periods until payment | Periods (n) | Discount rate (r)
1% 2% 3% 4% 5% 6% 7% 8% 9% 10% | | --- | --- | | 1 | 0.990 0.980 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.909 | | 2 | 0.980 0.961 0.943 0.925 0.907 0.890 0.873 0.857 0.842 0.826 | | 3 | 0.971 0.942 0.915 0.889 0.864 0.840 0.816 0.794 0.772 0.751 | | 4 | 0.961 0.924 0.888 0.855 0.823 0.792 0.763 0.735 0.708 0.683 | | 5 | 0.951 0.906 0.863 0.822 0.784 0.747 0.713 0.681 0.650 0.621 | | 6 | 0.942 0.888 0.837 0.790 0.746 0.705 0.666 0.630 0.596 0.564 | | 7 | 0.933 0.871 0.813 0.760 0.711 0.665 0.623 0.583 0.547 0.513 | | 8 | 0.923 0.853 0.789 0.731 0.677 0.627 0.582 0.540 0.502 0.467 | | 9 | 0.914 0.837 0.766 0.703 0.645 0.592 0.544 0.500 0.460 0.424 | | 10 | 0.905 0.820 0.744 0.676 0.614 0.558 0.508 0.463 0.422 0.386 | | 11 | 0.896 0.804 0.722 0.650 0.585 0.527 0.475 0.429 0.388 0.350 | | 12 | 0.887 0.788 0.701 0.625 0.557 0.497 0.444 0.397 0.356 0.319 | | 13 | 0.879 0.773 0.681 0.601 0.530 0.469 0.415 0.368 0.326 0.290 | | 14 | 0.870 0.758 0.661 0.577 0.505 0.442 0.388 0.340 0.299 0.263 | | 15 | 0.861 0.743 0.642 0.555 0.481 0.417 0.362 0.315 0.275 0.239 | | | | | Periods (n) | Di

Jul 17, 2026

Uploaded by Noah