Management Accounting (F2/FMA) - September 2017 to August 2018 - Syllabus and Study Guide

Sep 2, 2026

Upload by Skyler

Management Accounting (F2/FMA) syllabus and study guide covering September 2017 through August 2018. It outlines the syllabus structure, including relational diagrams linking this examination to other papers and mapping the main capabilities to detailed subject areas. It explains the examination approach, what may be assessed from the study guide, learning materials under ACCA’s Approved Content Programme, and the intellectual demand and assessment value through guided learning hours and education recognition. It also provides guidance on exam structure and assessment rules.

LanguageEnglish

CategoryExam

FormatPDF

Pages12

Reading Time30 min

AccessFree to download

THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDE

Relational diagram with other papers

Overall aim of the syllabus

Main capabilities

Relational diagram of main capabilities

Syllabus rationale

Detailed syllabus

Approach to examining the syllabus

Study Guide

Learning Materials

LEVEL OF ASSESSMENTS – INTELLECTUAL DEMAND

VALUE OF ASSESSMENTS – GUIDED LEARNING HOURS AND EDUCATION RECOGNITION

GUIDE TO EXAM STRUCTURE

GUIDE TO EXAMINATION ASSESSMENT

| Management Accounting (F2/FMA)
September 2017 to August 2018
This syllabus and study guide are designed to help with teaching and learning and is intended to provide detailed information on what could be assessed in any examination session.
THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDE
Relational diagram with other papers
This diagram shows direct and indirect links between this examination and other examinations which precede or follow it. Some examinations are directly underpinned by others. These links are shown as solid line arrows. The indirect links are shown as dotted line arrows. The relational diagram therefore indicates where learners are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.
Overall aim of the syllabus
This explains briefly the overall objective of the examination and indicates in the broadest sense the capabilities to be developed within the examination.
Main capabilities
This syllabus’s aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.
Relational diagram of main capabilities
This diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be used as an aid to planning teaching and learning in a structured way.
Syllabus rationale
This is a narrative explaining how the syllabus is structured and how the main capabilities or sections of the syllabus are linked. The rationale also explains in further detail what the examination intends to assess and how. | Detailed syllabus
This shows the breakdown of the main capabilities (sections) of the syllabus into subject areas. This is the blueprint for the detailed study guide.
Approach to examining the syllabus
This section briefly explains the structure of the examination and how it is assessed.
Study Guide
This is the main document that students and learning and content providers should use as the basis of their studies, instruction and materials respectively.
Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed within any examination session. The study guide is a precise reflection and breakdown of the syllabus. It is divided into sections based on the main capabilities identified in the syllabus. These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus. Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations. These outcomes indicate what exams may require students to demonstrate, and the broad intellectual level at which these may need to be demonstrated (*see intellectual levels below) .
Learning Materials
ACCA's Approved Content Programme is the programme through which ACCA approves learning materials from high quality content providers designed to support study towards ACCA’s qualifications.
ACCA has three Approved Content Providers, Becker Professional Education,
BPP Learning Media and Kaplan Publishing.
For information about ACCA's
Approved Content Providers, please go to ACCA's Content Provider Directory.
ACCA's Content Provider Directory also lists materials by other publishers, these materials have not been quality assured by ACCA but may be helpful if used in conjunction with approved learning | | --- | --- | | © ACCA 2017-2018 All rights reserved. | | | materials or for variant exams where no approved content is available. You will also find details of Additional Reading suggested by the examining teams and this may be a useful supplement to approved learning materials.
ACCA's Content Provider Directory can be found here –
[http://www.accaglobal.com/uk/en/student/acca](http://www.accaglobal.com/uk/en/student/acca)qual-student-journey/study-revision/learningproviders/alp-content. html
Relev

FAQs

What is the purpose of the Management Accounting (F2/FMA) syllabus and study guide?

It supports teaching and learning and specifies what could be assessed in any examination session.

How does the guide describe the syllabus structure and learning outcomes?

It breaks main capabilities into subject areas, then into sub-headings describing detailed outcomes that exams may require learners to demonstrate.

How are assessments expected to reflect knowledge versus skills?

Assessment of knowledge and skills is distinguished within each subject area, using superscript K for knowledge and superscript S for skills.

Sep 2, 2026

Upload by Skyler