F2_Examiner’s+Approach+Interview.pdfVIP

Examiner’s Approach Interview: F2 - Management Accounting Interviewer: Welcome to the F2 examiner’s approach interview. The following is an examination approach interview for Paper F2, Management Accounting. The content of this interview has been prepared by the examiner, working with the Qualifications team at ACCA, and is presented by actors representing an interviewer and the examiner in discussion. For more detail on the examiner’s approach, please see the article produced by the examiner in the November/December 2006 archive edition of student accountant . The F2 examiner is David Forster. David is a freelance educational consultant. His previous background was in industry as a management accountant and more recently as a lecturer in the private sector in the UK. Apart from many years of practical business and management accounting experience David has taught a range of management accounting and related subjects at all levels. David became an ACCA examiner from the June 2004 sitting. 1 To begin, can you explain where F2 fits within the overall structure of the ACCA Qualification. Examiner: Certainly. The Fundamentals level is divided into two modules – Knowledge and Skills. The Knowledge module introduces students to business in general. This is done through the F1 Accountant in Business module, which sets accounting into a wider business context, but also includes the core areas of management and financial accounting in F2 and F3 respectively. F2 provides the platform for understanding performa