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CIMA Certificate Paper C1 : Fundamentals of management accounting Study Text.

Author: BPP Learning Media
Publisher: London : BPP Learning Media, 2010.
Series: CIMA Certificate.
Edition/Format:   eBook : Document : English : 2011th ed
Summary:
A Core Study Text for the CIMA Certificate.
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Media, BPP Learning.
CIMA Certificate Paper C1 : Fundamentals of management accounting Study Text.
London : BPP Learning Media, ©2010
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: BPP Learning Media
ISBN: 9781445391113 1445391112
OCLC Number: 778340245
Notes: 4 Variable overhead variances.
Description: 1 online resource (457 pages).
Contents: Book Cover; Title; Copyright; Contents; The BPP Learning Media Study Text; Aims of this Study Text; Learning to Learn Accountancy; The BPP Learning Media Effective Study Package; Help yourself study for your CIMA assessment; The right approach; Developing your personal Study Plan; Suggested study sequence; Short of time: Skim study technique?; Moving on ... ; Learning outcomes and Syllabus; Syllabus structure; Assessment strategy; Learning outcomes and syllabus content; The assessment; Format of computer-based assessment (CBA); Tackling multiple choice questions. Tackling objective test questionsWhat is an objective test question?; OT questions in CIMA assessment; International terminology; Part A Cost determination and behaviour; 1 Introduction to management accounting; Introduction; 1 What is management accounting?; 2 Definitions; 3 The changing role of management accounting; 4 Data and information; 5 The purpose of management information; 6 Sources and categories of information; 7 CIMA and its role in management accounting; Chapter Roundup; Quick Quiz; Answers to Quick Quiz; 2 Introduction to costing and performance measurement; Introduction. 1 Some cost accounting concepts2 The concept of cost; 3 Cost classification; 4 Cost classification for inventory valuation and profit measurement; 5 Cost classification for control; 6 Performance measurement; 7 Shareholder value and environmental and social concerns; Chapter Roundup; Quick Quiz; Answers to Quick Quiz; 3 Cost behaviour; Introduction; 1 Cost behaviour and levels of activity; 2 Cost behaviour patterns; 3 Determining the fixed and variable elements of semi-variable costs; Chapter Roundup; Quick Quiz; Answers to Quick Quiz; 4 Overhead costs --
absorption costing; Introduction. 1 Overhead allocation2 Overhead apportionment; 3 Overhead absorption; 4 Blanket absorption rates and departmental absorption rates; 5 Over and under absorption of overheads; 6 Activity based costing; Chapter Roundup; Quick Quiz; Answers to Quick Quiz; 5 Marginal costing and pricing decisions; Introduction; 1 Marginal cost; 2 Marginal costing; 3 Pricing decisions; Chapter Roundup; Quick Quiz; Answers to Quick Quiz; 6 Breakeven analysis and limiting factor analysis; Introduction; 1 Breakeven analysis and contribution; 2 Breakeven point; 3 The contribution/sales (C/S) ratio. 4 The margin of safety5 Breakeven arithmetic and profit targets; 6 Breakeven charts and profit/volume graphs; 7 Limitations of breakeven analysis; 8 Limiting factor analysis; Chapter Roundup; Quick Quiz; Answers to Quick Quiz; Part B Standard costing; 7 Standard costing; Introduction; 1 Standard costing; 2 Preparation of standards; 3 Other aspects of standard costing; 4 The standard hour; 5 Standard labour costs; Chapter Roundup; Quick Quiz; Answers to Quick Quiz; 8 Variance analysis; Introduction; 1 Variances; 2 Direct material variances; 3 Direct labour variances.
Series Title: CIMA Certificate.

Abstract:

BPP Learning Media provides the widest range of study materials of any CIMA publisher. Our comprehensive printed materials highlight the areas to focus on for your exams, and our e-Learning products  Read more...

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