Process costing is a method of costing used mainly in manufacturing where units are continuously mass-produced through one or more processes. Examples...
A company needs to produce a cash budget in order to ensure that there is enough cash within the business to achieve the operational levels set by the...
ACCA考官文章(F2)FIXED OVERHEAD ABSORPTIONObjective testing questions involving the under or over absorption of overhead and fixed overhead volume variance...
ACCA考官文章(F2)RATIO ANALYSISThe ability to analyse financial statements using ratios and percentages to assess the performance of organisations is a sk...
ACCA考官文章(F1)A QUESTION OF ETHICSThis article gives an overview of ethics and provides a platform for further study on this vitally important aspect o...
ACCA考官文章(F1)THE ROLE OF MARKETINGSection B2(e) of the Paper FAB Study Guide states that candidates should be able to describe the roles and functions ...
ACCA考官文章(F1)ORGANISATIONSThe syllabus for Paper F1, Accountant in Business includes the theory of organisations and related topics. Candidates must be...