CIMA - C01 Fundamentals of Management Accounting:

Book Cover......Page 1
Title......Page 2
Copyright......Page 3
Contents......Page 4
Revising with this Kit......Page 5
What you must remember......Page 7
How to revise......Page 8
Passing assessments......Page 10
Tackling multiple choice questions......Page 12
Dealing with OT questions......Page 13
Useful websites......Page 15
Question and Answer checklist/index......Page 16
Objective test questions......Page 18
1 Introduction to management accounting and costing I......Page 20
2 Introduction to management accounting and costing II......Page 22
3 Cost behaviour......Page 24
4 Overhead costs – absorption costing I......Page 27
5 Overhead costs – absorption costing II......Page 29
6 Overhead costs – absorption costing III......Page 32
7 Overhead costs – absorption costing IV......Page 33
8 Overhead costs – absorption costing V......Page 36
9 Overhead costs – absorption costing VI......Page 38
10 Marginal costing and pricing......Page 41
11 Inventory valuation I......Page 44
12 Inventory valuation II......Page 46
13 Breakeven analysis and limiting factor analysis I......Page 48
14 Breakeven analysis and limiting factor analysis II......Page 50
15 Breakeven analysis and limiting factor analysis III......Page 54
16 Breakeven analysis and limiting factor analysis IV......Page 57
17 Standard costing......Page 60
18 Variance analysis – material variances......Page 63
19 Variance analysis – labour variances......Page 66
20 Variance analysis – variable overhead variances......Page 69
21 Variance analysis – sales variances......Page 73
22 Variance analysis – interpretation......Page 75
23 Budgeting I......Page 78
24 Budgeting II......Page 80
25 Budgeting III......Page 83
26 Budgeting IV......Page 85
27 Budgeting V......Page 87
28 Budgeting VI......Page 90
29 Budgeting VII......Page 93
30 Budgeting VIII......Page 96
31 Budgeting IX......Page 99
32 Cost bookkeeping I......Page 101
33 Cost bookkeeping II......Page 104
34 Cost bookkeeping III......Page 107
35 Cost bookkeeping IV......Page 109
36 Process costing I......Page 112
37 Process costing II......Page 115
38 Process costing III......Page 118
39 Job, batch and contract costing I......Page 120
40 Job, batch and contract costing II......Page 122
41 Job, batch and contract costing III......Page 125
42 Service costing......Page 128
43 Mixed bank I......Page 130
44 Mixed bank II......Page 133
45 Mixed bank III......Page 135
Answers to objective test questions......Page 140
1 Introduction to management accounting and costing I......Page 142
2 Introduction to management accounting and costing II......Page 143
3 Cost behaviour......Page 144
4 Overhead costs – absorption costing I......Page 146
5 Overhead costs – absorption costing II......Page 148
6 Overhead costs – absorption costing III......Page 150
7 Overhead costs – absorption costing IV......Page 152
8 Overhead costs – absorption costing V......Page 154
9 Overhead costs – absorption costing VI......Page 156
10 Marginal costing and pricing......Page 159
11 Inventory valuation I......Page 162
12 Inventory valuation II......Page 164
13 Breakeven analysis and limiting factor analysis I......Page 167
14 Breakeven analysis and limiting factor analysis II......Page 169
15 Breakeven analysis and limiting factor analysis III......Page 172
16 Breakeven analysis and limiting factor analysis IV......Page 174
17 Standard costing......Page 176
18 Variance analysis – material variances......Page 178
19 Variance analysis – labour variances......Page 181
20 Variance analysis – variable overhead variances......Page 185
21 Variance analysis – sales variances......Page 189
22 Variance analysis – interpretation......Page 191
23 Budgeting I......Page 193
24 Budgeting II......Page 195
25 Budgeting III......Page 197
26 Budgeting IV......Page 199
27 Budgeting V......Page 201
28 Budgeting VI......Page 204
29 Budgeting VII......Page 208
30 Budgeting VIII......Page 211
31 Budgeting IX......Page 214
32 Cost bookkeeping I......Page 216
33 Cost bookkeeping II......Page 218
34 Cost bookkeeping III......Page 220
35 Cost bookkeeping IV......Page 222
36 Process costing I......Page 224
37 Process costing II......Page 227
38 Process costing III......Page 233
39 Job, batch and contract costing I......Page 235
40 Job, batch and contract costing II......Page 237
41 Job, batch and contract costing III......Page 240
42 Service costing......Page 242
43 Mixed bank I......Page 244
44 Mixed bank II......Page 246
45 Mixed bank III......Page 248
Mock Assessments......Page 250
Mock Assessment 1......Page 252
Questions......Page 254
Answers......Page 266
Mock Assessment 2......Page 280
Questions......Page 282
Answers......Page 296
Review Form......Page 313