Management Accounting (F2/FMA) September 2017 to …

1 Management Accounting Detailed syllabus (F2/FMA) This shows the breakdown of the main capabilities September 2017 (sections) of the syllabus into subject areas. This is the blueprint for the detailed study guide. to august 2018 . Approach to examining the syllabus This syllabus and study guide are designed to help with teaching and learning and is intended to This section briefly explains the structure of the provide detailed information on what could be examination and how it is assessed. assessed in any examination session. Study Guide THE STRUCTURE OF THE SYLLABUS AND. STUDY GUIDE This is the main document that students and learning and content providers should use as the Relational diagram with other papers basis of their studies, instruction and materials respectively.

2 This diagram shows direct and indirect links Examinations will be based on the detail of the between this examination and other examinations study guide which comprehensively identifies what which precede or follow it. Some examinations are could be assessed within any examination session. directly underpinned by others. These links are The study guide is a precise reflection and shown as solid line arrows. The indirect links are breakdown of the syllabus. It is divided into sections shown as dotted line arrows. The relational diagram based on the main capabilities identified in the therefore indicates where learners are expected to syllabus.

3 These sections are divided into subject have underpinning knowledge and where it would areas which relate to the sub-capabilities included be useful to review previous learning before in the detailed syllabus. Subject areas are broken undertaking study. down into sub-headings which describe the detailed outcomes that could be assessed in examinations. Overall aim of the syllabus These outcomes indicate what exams may require students to demonstrate, and the broad intellectual This explains briefly the overall objective of the level at which these may need to be demonstrated examination and indicates in the broadest sense the (*see intellectual levels below).

4 Capabilities to be developed within the examination. Learning Materials Main capabilities ACCA's Approved Content Programme is the This syllabus's aim is broken down into several programme through which ACCA approves main capabilities which divide the syllabus and learning materials from high quality content study guide into discrete sections. providers designed to support study towards ACCA's qualifications. Relational diagram of main capabilities ACCA has three Approved Content Providers, Becker This diagram illustrates the flows and links between Professional Education, the main capabilities (sections) of the syllabus and BPP Learning Media and Kaplan Publishing.

5 Should be used as an aid to planning teaching and learning in a structured way. For information about ACCA's Approved Content Providers, please go to Syllabus rationale ACCA's Content Provider Directory. This is a narrative explaining how the syllabus is structured and how the main capabilities or sections ACCA's Content Provider Directory also lists of the syllabus are linked. The rationale also materials by other publishers, these materials have explains in further detail what the examination not been quality assured by ACCA but may be intends to assess and how. helpful if used in conjunction with approved learning 1. ACCA 2017 - 2018 All rights reserved.

6 Materials or for variant exams where no approved GUIDE TO EXAM STRUCTURE. content is available. You will also find details of Additional Reading suggested by the examining The structure of examinations varies within and teams and this may be a useful supplement to between modules and levels. approved learning materials. The Foundations examinations contain 100%. compulsory questions to encourage candidates to ACCA's Content Provider Directory can be found study across the breadth of each syllabus. here All Foundations examinations are assessed by two- H hour paper based and computer based qual-student-journey/study-revision/lear ning- examinations.

7 The pass mark for all FIA examination papers is 50%. Relevant articles are also published in Student Accountant and available on the ACCA website. GUIDE TO EXAMINATION ASSESSMENT. ACCA reserves the right to examine anything LEVEL OF ASSESSMENTS INTELLECTUAL contained within any study guide within any DEMAND examination session. This includes knowledge, techniques, principles, theories, and concepts as ACCA qualifications are designed to progressively specified. broaden and deepen the knowledge and skills demonstrated by the student at a range of levels For specified financial Accounting , audit and tax through each qualification.

8 Papers, except where indicated otherwise, ACCA. will publish examinable documents once a year to Throughout, the study guides assess both indicate exactly what regulations and legislation knowledge and skills. Therefore a clear distinction is could potentially be assessed within identified drawn, within each subject area, between assessing examination sessions. knowledge and skills and in assessing their application within an Accounting or business For this examination regulation issued or legislation context. The assessment of knowledge is denoted by passed on or before 31st august annually, will be a superscriptK and the assessment of skills is assessed from September 1st of the following year to denoted by the superscriptS.

9 august 31st of the year after. Please refer to the examinable documents for the paper (where VALUE OF ASSESSMENTS GUIDED LEARNING relevant) for further information. HOURS AND EDUCATION RECOGNITION. Regulation issued or legislation passed in As a member of the International Federation of accordance with the above dates may be Accountants, ACCA seeks to enhance the education examinable even if the effective date is in the future. recognition of its qualification on both national and The term issued or passed relates to when international education frameworks, and with regulation or legislation has been formally approved. educational authorities and partners globally.

10 In doing so, ACCA aims to ensure that its qualifications The term effective relates to when regulation or are recognized and valued by governments, legislation must be applied to entity transactions regulatory authorities and employers across all and business practices. sectors. To this end, ACCA qualifications are currently recognized on the education frameworks in The study guide offers more detailed guidance on several countries. Please refer to your national the depth and level at which the examinable education framework regulator for further documents will be examined. The study guide information about recognition. should therefore be read in conjunction with the examinable documents list.