Aim
To develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business context.
Main capabilities
On successful completion of this paper, candidates should be able to:
A Explain the nature, source and purpose of management information
B Explain and apply cost accounting techniques
C Prepare budgets for planning and control
D Compare actual costs with standard costs and analyse any variances
E Explain and apply performance measurements and monitor business performance.
In order to attend these classes you first need to register using the following link: https://www.globalaccountancycollege.com/register.html
| 1 |
Accounting for management
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| 2 |
Sources of data
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| 3 |
Cost classification
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| 4 |
Presenting information
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| 5 |
Accounting for materials
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| 6 |
Accounting for labour
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| 7 |
Accounting for overheads
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| 8 |
Absorption and marginal costing
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| 9 |
Job and batch costing
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| 10 |
Process costing
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| 11 |
Service/operation costing
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| 12 |
Alternative cost accounting
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| 13 |
Nature and purpose of budgeting
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| 14 |
Statistical techniques
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| 15 |
Budget preparation
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| 16 |
Flexible budgets
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| 17 |
Capital budgeting and discounted cash flows
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| 18 |
Budgetary control and reporting
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| 19 |
Behavioural aspects of budgeting
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| 20 |
Standard costing systems
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| 21 |
Variance calculations and analysis
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| 22 |
Reconciliation of budgeted and actual profit
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| 23 |
Performance measurement overview
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| 24 |
Performance measurement application
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| 25 |
Cost reductions and value enhancement
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| 26 |
Monitoring performance and reporting
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