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Advanced Costing Methods
You should now be able to answer test your understanding questions 1 to 6
from Chapter 2 of the Study Text, as well as the Objective Test Question 1 ‘CBF
Throughput Accounting’.
You will be able to partly answer questions 1 to 14, 199 to 205 and 224 to 238
from the Exam Practice Kit.
For further reading, visit Chapter 2 from the Study Text and review the two F5
articles on ‘The Theory of Constraints, as well as the article on ‘Environmental
Management Accounting’ and the one on ‘Activity Based Costing’ at
www.accaglobal.com
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