Management Accounting
LEARNING OUTCOMES
Develop management accounting techniques to help you support businesses to plan, control and monitor performance. You’ll learn different ways of managing finance.
SYLLABUS
- Accounting for management
- Sources of data
- Cost classification
- Presenting information
- Sampling methods
- Forecasting techniques
- Summarizing and analyzing data
- Spreadsheets
- Accounting for material, labour and overheads
- Absorption and marginal costing
- Cost accounting methods
- Alternative cost accounting principle
- Nature and purpose of budgeting
- Budget preparation
- Flexible budgets
- Capital budgeting and discounted cash flow
- Budgetary control and reporting
- Behavioural aspects of budgeting
- Standard costing system
- Variance calculations and analysis
- Reconciliation of budgeted and actual profit
- Performance measurement – overview
- Performance measurement – application
- Cost reductions and value enhancement
- Monitoring performance and reporting
Management Accounting
Association of Chartered Certified Accountants
LEARNING OUTCOMES
Develop management accounting techniques to help you support businesses to plan, control and monitor performance. You’ll learn different ways of managing finance.
SYLLABUS
- Accounting for management
- Sources of data
- Cost classification
- Presenting information
- Sampling methods
- Forecasting techniques
- Summarizing and analyzing data
- Spreadsheets
- Accounting for material, labour and overheads
- Absorption and marginal costing
- Cost accounting methods
- Alternative cost accounting principles
- Nature and purpose of budgeting
- Budget preparation
- Flexible budgets
- Capital budgeting and discounted cash flow
- Budgetary control and reporting
- Behavioral aspects of budgeting
- Standard costing system
- Variance calculations and analysis
- Reconciliation of budgeted and actual profit
- Performance measurement – overview
- Performance measurement – application
- Cost reductions and value enhancement
- Monitoring performance and reporting
EXAM PATTERN
Exam Duration
2 hours
Passing Marks
50/100
Mode of Exam
Online
All Attempts
On Demand
ACCA Course By Tishadz
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