Topic J04 D04 J05 D05 J06 D06 J07 D07 J08 D08 MCQ J09 MCQ D09

D07 J08 D08 MCQ J09 MCQ D09 MCQ J10

2 3
Accounting for management
Management function and
management accountant
Information and decision
making
Cost behaviour Q2/ Q4 Q7 Q6
3
Costing methods
AC Q1 Q2 Q3 Q1 Q3 Q3 Q3 Q1 Q10
ABC system Q3 Q2 Q1 Q1 Q4 Q1
Reasons for and limitation of Q1
ABC
Factors impacting on the Q1
effectiveness of ABC
MC principles Q1 Q2 Q4 Q1 Q4
Profit reconcilation (AC & MC)
AC vs. MC
Job costing
Batch costing
Contract costing
Service costing
Process costing
The collection of data
Data and information
Types and sources of data
Sampling Q5
Systematic sampling
Stratified sampling Q3
Multistage sampling
Quota sampling
Cluster sampling Q3
Bechmarking Q4 Q2
Presentation of information
The format of reports
Tables
Charts Q2
Frequency distribution and Q3
histograms
Index numbers Q3 Q1 Q5 Q2
Forecasting
Cost forecasting: scatter Q3
diagrams
Cost forecasting: high low Q3 Q3 Q1 Q2
method
The components of time series: Q1 Q1 Q2
Finding the trend (T) using
moving averages
The components of time series: Q1 Q2
Finding the seasonal variations
(S)
Forecasting using time series
analysis: Additive model
Forecasting using time series
analysis: Proportional/
multiplicative model
Linear regression analysis: Q9
Forecasting sales and costs
Planning and control
systems
Planning and control cycle
Responsibility accounting
The control process
The budgetary process
Functions of a budget Q1 Q1 Q2
Budget preparation Q1 Q4 Q3 Q1 Q1/ Q3 Q8 Q2 Q3
4
Computers and budgeting Q1 Q3
Limiting factors Q1 Q2 Q4 Q6 Q3 Q3
Making budgets work
Fixed and flexible budgets Q4 Q1/ Q3 Q1 Q1
3
Preparing flexible budgets Q1 Q1
Budgetary control
ZBB Q1 Q1 Q7
Incremental budgeting vs ZBB
Rolling budget Q1
Behaviour effects of budget Q4
and motivation
Standard costing
Standard costing Q3 Q1
Setting standards
Behaviour implications
Variance analysis
DM costs variances Q2 Q1 Q2 Q1 Q3
DL costs variances Q2 Q1 Q2 Q3 Q1 Q3 Q3
VPO/H variances Q1 Q1
FPO/H variances Q2 Q1 Q2 Q3 Q1 Q2
Sale variances Q1 Q1 Q3 Q2 Q1 Q7,
8
Operating statements/ MC Q1 Q1 Q1
The meaning of variances
Reasons and significance Q2 Q4 Q2 Q3 Q1 Q2
Investigating variances Q4 Q1
Performance measurement
Performance measurement Q4 Q3 Q3 Q4 Q8
Ratio analysis Q3 Q2 Q9
Profit margin Q4 Q4 Q4 Q2
RI Q2 Q2
ROI / ROCE Q4 Q2 Q4 Q4 Q2 Q10
Asset turnover Q4 Q4 Q4 Q2
AR collection period
AP payment period
Inventory turnover period
Operating ratios Q2
Current ratio Q4 Q4 Q4
Gearing ratio Q4 Q4
Non financial analysis Q4 Q1 Q3 Q1 Q4
Applications of performance
measures
Manufacturing
Standard hour ratios and Q3
critisisms
Service organisations
NPMOs - Value for money Q3 Q6
Management performance
measures
Balanced scorecard Q3 Q1 Q4 Q2
Responsibility centre
performance measures
Pricing
Factors affecting pricing
Pricing policies Q3 Q2 Q1 Q5
Quality
TQM Q4 Q4 Q2 Q10
Cost management
Cost reduction Q2 Q4 Q1
Cost management using MC Q3
Value analysis
Life cycle costing Q3 Q1
Target costing Q1 Q1