ACCA 2012年6月份考官报告 F2 Management Accounting.pdfVIP

Examiner ’s report F2/FMA Management Accounting June 2012 General Comments This was the second examination under the new syllabus. This syllabus amalgamates the old CAT T7 Planning control and performance management paper (now the FIA FMA paper) and the old ACCA F2 Management accounting paper, into one common syllabus and examination. The two-hour paper contained 50 multiple choice questions – each worth 2 marks. The mix of questions across syllabus heads was exactly in line with both the pilot paper and the December 201 1 paper. The general performance of candidates was an improveme