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دانلود کتاب CIMA BA2 Fundamentals of Management Accounting: Coursebook

دانلود کتاب CIMA BA2 مبانی حسابداری مدیریت: کتاب درسی

CIMA BA2 Fundamentals of Management Accounting: Coursebook

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CIMA BA2 Fundamentals of Management Accounting: Coursebook

ویرایش:  
نویسندگان:   
سری:  
ISBN (شابک) : 9781509706327, 1509706321 
ناشر: BPP Learning Media 
سال نشر: 2016 
تعداد صفحات: [404] 
زبان: English 
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) 
حجم فایل: 14 Mb 

قیمت کتاب (تومان) : 50,000



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BPP Learning Media provides comprehensive materials that highlight the areas to focus on for your exams and complement the syllabus to increase your understanding.



فهرست مطالب

Book Cover
CIMA Success Site
Title
Copyright
Contents
Welcome to BA2 Fundamentals of Management Accounting
	Description of the paper
	Syllabus Areas and their weighting
	The Objective Test exam
	Verb Hierarchy
	Learning Outcomes
		A. The Context of Management Accounting (10%)
		B. Costing (25%)
		C. Planning and Control (30%)
		D. Decision Making (35%)
Exam Technique Overview
	1 The Best Approach to the CBA
	2 The different Objective Test Question Types
		Multiple choice
		Multiple response
		Number entry
		Drag and drop
		Hot spot
		Item set
	Key to icons
Chapter 1 Introduction to management accounting
	Chapter context
	Chapter overview
	1 The need for management accounting
		1.1 CIMA's definition of management accounting
		1.2 The main areas of management accounting
		1.3 The Global Management Accounting Principles
	2 The role of the management accountant
		2.1 Introduction
		2.2 CIMA's definition of the role of the management accountant
		2.3 IFAC definition of the role and domain of the professional accountant in business
		2.4 Comparison to financial accounting
	3 The management accountant's position
		3.1 Management accountant as business partner
		3.2 Shared service centre
		3.3 Business process outsourcing centre
		3.4 Decision-making levels
	4 CIMA and its role in management accounting
		4.1 The history of CIMA
		4.2 CIMA and the profession of management accounting
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Structure of management accounting function
			Management accountant as business partner
			Shared service centre
			Business process outsourcing centre
		Activity 2: Decision categories
	Test your learning
Chapter 2 Costing
	Chapter context
	Chapter overview
	1 Costing definitions
		1.1 Cost object
		1.2 Cost unit
		1.3 Cost centre
	2 Introduction to cost classification
		2.1 Classification by function
		2.2 Direct production costs
		2.3 Indirect production costs (production overheads)
		2.4 Non-production costs
	3 Historical cost v economic value of an asset
		3.1 Historic cost
		3.2 Economic value
	4 Environmental costing
		4.1 Introduction
		4.2 Classification of environmental costs
	5 Relevant future income and costs for short-term decision making
		5.1 What costs are relevant?
		5.2 Examples of non-relevant items
	6 Performance measures: Responsibility accounting and responsibility centres
		6.1 Responsibility accounting
		6.2 Responsibility centres
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Cost units
		Activity 2: Direct and indirect costs
		Activity 3: Direct or indirect?
		Activity 4: Non-production costs
		Activity 5: Environmental costs
		Activity 6: Relevant costs
	Test your learning
Chapter 3 Cost behaviour
	Chapter context
	Chapter overview
	1 Cost behaviour and output
		1.1 Types of cost behaviour
		1.2 Non-linear variable costs
		1.3 The importance of timescale
	2 Determining the fixed and variable elements of semi-variable costs
		2.1 Estimation methods
	3 High-low method
	4 Line of best fit (Scattergraph) method
	5 Regression analysis method
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Cost behaviour examples
		Activity 2: High-low method
		Activity 3: Regression analysis
	Test your learning
Chapter 4 Absorption costing
	Chapter context
	Chapter overview
	1 Overview
		1.1 Absorption costing
		1.2 Prime cost (direct cost)
		1.3 Production overheads
	2 Absorption costing steps
		2.1 Method
	3 Allocation and apportionment of production overheads to cost centres – Step (2) of the method
		3.1 Cost centres
		3.2 Service and production cost centres
		3.3 Terminology
	4 Reapportionment of service cost centre overheads – Step 3 of the method
		4.1 Why is reapportionment necessary?
		4.2 Reciprocal servicing
		4.3 Method
		4.4 Algebraic method
	5 Absorption of overheads into production (cost units) – Step (4) of the method
		5.1 Bases
		5.2 Choosing bases for the activity level
		5.3 Blanket absorption rates and departmental absorption rates
	6 Predetermined overhead absorption rates
		6.1 Budget (or normal) activity level
		6.2 Absorption into production
	7 Proforma absorption costing statement
		7.1 Statement of profit or loss
	8 Advantages and disadvantages of absorption costing
		8.1 Problems of using absorption costing in today's environment
		8.2 Activity based costing (ABC)
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Production or service
		Activity 2: Overhead allocation and apportionment
		Activity 3: Service cost reapportionment (repeated distribution)
		Activity 4: Reapportionment practice
		Activity 5: Calculating absorption rates
		Activity 6: Predetermined overhead absorption rates
		Activity 7: Absorption costing practice
	Test your learning
Chapter 5 Marginal costing and pricing decisions
	Chapter context
	Chapter overview
	1 Definition: marginal costing
	2 Cost card
	3 Contribution
	4 Proforma marginal costing statement of profit or loss
	5 Reconciliation of absorption and marginal costing profits
	6 Advantages and disadvantages of marginal costing
	7 Pricing decisions
		7.1 Full cost or marginal cost?
			7.1.1 Full cost plus pricing
			7.1.2 Marginal cost plus pricing
		7.2 Mark-up on cost or margin on sales?
			7.2.1 Mark-up on cost
			7.2.2 Margin on sales
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Marginal costing statement of profit or loss
		Activity 2: Absorption v marginal costing
		Activity 3: Marginal to absorption profit
		Activity 4: Margins and mark-ups (1)
		Activity 5: Margins and mark-ups (2)
	Test your learning
Chapter 6 Breakeven analysis
	Chapter context
	Chapter overview
	1 Breakeven point
		1.1 Definition
		1.2 Assumption
		1.3 Contribution
	2 Breakeven level of activity (units)
		2.1 Breakeven point formula
	3 The C/S ratio (contribution/sales revenue)
	4 Breakeven revenue
	5 Margin of safety
	6 Breakeven and profit-volume charts
		6.1 Breakeven charts
		6.2 How to interpret the breakeven chart
		6.3 What does the breakeven chart show?
		6.4 Profit-volume (P/V) chart
		6.5 How to interpret a P/V chart
		6.6 What does the P/V chart show?
	7 Required profit level
	8 Limitations of breakeven analysis
		8.1 The assumptions
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Breakeven units
		Activity 2: Breakeven point and breakeven revenue
		Activity 3: C/S ratio
		Activity 4: Margin of safety
		Activity 5: Breakeven chart
		Activity 6: Profit volume chart
		Activity 7: Impact of changes
		Activity 8: Required profit level
		Activity 9: Manipulating the breakeven formula
	Test your learning
Chapter 7 Limiting factor analysis
	Chapter context
	Chapter overview
	1 Limiting factor analysis
		1.1 Introduction
		1.2 Optimal production plan
	2 Make or buy decisions
		2.1 Introduction
		2.2 The company has spare capacity
		2.3 Combining internal and external production
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Limiting factors
		Activity 2: Simple make or buy decisions
		Activity 3: Make or buy with scarce resources
	Test your learning
Chapter 8 Standard costing
	Chapter context
	Chapter overview
	1 Standard cost
		1.1 Definition
		1.2 Uses
		1.3 Standard costing
	2 Standard setting
		2.1 Introduction
		2.2 Advantages and disadvantages
		2.3 The standard hour
		2.4 Taking account of wastage and losses
	3 Standard labour costs
		3.1 Remuneration methods
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Standard cost card preparation
		Activity 2: Remuneration systems
	Test your learning
Chapter 9 Flexible budgeting
	Chapter context
	Chapter overview
	1 Budgetary control
		1.1 Different budget types
		1.2 Advantages of flexible budgets
		1.3 Preparation of flexible budgets
	2 Budget variances
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Flexing a budget
		Activity 2: Budget variances
	Test your learning
Chapter 10 Budget preparation
	Chapter context
	Chapter overview
	1 What are budgets?
		1.1 Definition of a budget
		1.2 Purpose of a budget
		1.3 Preparation of the budget
	2 Principal budget factor (PBF)
	3 Hierarchy of budgets
	4 Functional budgets
		4.1 Overview
		4.2 Items to include and considerations
		4.3 Suggested layout
	5 Cash budgets
		5.1 Overview
		5.2 Presentation
		5.3 Approach
		5.4 Points to note
		5.5 Potential cash surpluses or shortages
	6 Capital expenditure budgets
		6.1 Importance
		6.2 Term
		6.3 Depreciation
	7 Approaches to budgeting
		7.1 Introduction
		7.2 The starting point for next year's budget
		7.3 How often a budget will be prepared
		7.4 Who will be involved in preparing the budget
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Material purchases budget
		Activity 2: Functional budgets
		Activity 3: Cash budget items
		Activity 4: Customer receipts
		Activity 5: Dealing with cash surplus or shortfall
		Activity 6: Budget approach comparison
	Test your learning
Chapter 11 Variance analysis
	Chapter context
	Chapter overview
	1 Traditional variance analysis
	2 Basic variances
		2.1 Sales
		2.2 Materials
		2.3 Labour
		2.4 Variable overheads
		2.5 Operating statements
	3 Interpretation of variances
		3.1 Causes of variances
		3.2 Interdependence of variances
	4 Backwards variances
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Variance calculations
		Activity 2: Operating statement
		Activity 3: Interdependence of variances
		Activity 4: Backwards variance
	Test your learning
Chapter 12 Job and batch costing
	Chapter context
	Chapter overview
	1 Job and batch costing
		1.1 Job costing
		1.2 Features of a job
		1.3 Specific order costing
	2 Valuation of job
		2.1 Incomplete at year-end date
		2.2 Complete
		2.3 Rectification/unexpected costs
	3 Pricing of job
		3.1 How is the price calculated?
	4 Batch costing
	5 Job costing for internal services
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Job costing
		Activity 2: Batch costing
	Test your learning
Chapter 13 Performance measures and service costing
	Chapter overview
	1 Performance measurement
		1.1 Gross profit margin
		1.2 Net profit margin
		1.3 Return on capital employed (ROCE)
		1.4 Asset turnover
		1.5 Residual income
	2 Service industry costing
		2.1 Service organisations
		2.2 Characteristics of services
	3 Charging customers for services
		3.1 Price determination
		3.2 Determining the cost unit
	4 Cost per unit
	5 Composite cost units
	6 Value for money
	7 Non-financial performance indicators (NFPIs)
		7.1 Definition
		7.2 Examples
		7.3 Value of NFPIs
		7.4 Problems with NFPIs
	8 The balanced scorecard
		8.1 Introduction
		8.2 Balanced scorecard perspectives and measures
		8.3 Features
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Ratio calculations
		Activity 2: Residual income
		Activity 3: Composite cost units
		Activity 4: Using composite cost units
		Activity 5: Value for money measures
		Activity 6: Balanced scorecard measures
	Test your learning
Chapter 14 Cost bookkeeping
	Chapter context
	Chapter overview
	1 Recording costs
	2 Integrated system
		2.1 Integrated v non-integrated systems
	3 Cost bookkeeping – general approach
		3.1 The principal accounts in a system of integrated accounts
	4 Accounting for materials
		4.1 Raw materials procurement
		4.2 Raw materials issued
	5 Accounting for labour
		5.1 Paying for labour
		5.2 Incurring labour costs in production
		5.3 Special rule
		5.4 Bookkeeping entries
	6 Accounting for other indirect costs
		6.1 Depreciation
	7 Absorbing production overheads
		7.1 Under-/over-absorption
	8 From WIP to the statement of profit or loss (SOPL)
		8.1 WIP to finished goods [DR Finished goods CR WIP/Production]
		8.2 Finished goods to cost of sales [DR Cost of sales CR Finished goods]
		8.3 Cost of sales to SOPL [DR SOPL CR Cost of sales]
	9 Summary of main t-accounts in cost bookkeeping
		9.1 Paying for resources
		9.2 Using resources in production
		9.3 Finished goods are sold
		9.4 Summary
	10 Accounting for variances
		10.1 How cost variances arise
		10.2 The variance account
	11 Job and batch accounts
	12 Quick reference table
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Double entry example
		Activity 2: Raw materials issued
		Activity 3: Wages control account
		Activity 4: Clearing the wages control account
		Activity 5: Overhead absorption
		Activity 6: Bookkeeping practice
		Activity 7: Accounting for variances
		Activity 8: Double entry for variances
	Test your learning
Chapter 15 Risk and probability
	Chapter overview
	1 Introduction
		1.1 Risk
		1.2 Uncertainty
	2 The concept of probability
		2.1 Notation
		2.2 Examples
		2.3 Expressing probabilities
		2.4 Sum of all probabilities
	3 Probability laws
		3.1 Multiplication laws (AND)
		3.2 Independent events
		3.3 Dependent events
		3.4 Addition laws (OR)
		3.5 Complementary probabilities
	4 Conditional probability
	5 Expected values
		5.1 Introduction
		5.2 Use of expected values
	6 Payoff tables
		6.1 Uses
		6.2 Method
		6.3 Limitations of expected values (EVs)
	7 Joint probability tables
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Independent events
		Activity 2: Dependent events
		Activity 3: Mutually exclusive events
		Activity 4: Non-mutually exclusive events
		Activity 5: Complementary probabilities
		Activity 6: Conditional probability
		Activity 7: Expected value calculation
		Activity 8: Payoff tables
		Activity 9: Joint probability table
	Test your learning
Chapter 16 Averages and the normal distribution
	Chapter context
	Chapter overview
	1 Terminology
	2 Averages
		2.1 Introduction
		2.2 Mean
		2.3 Mode
		2.4 Median
	3 Advantages and disadvantages
		3.1 Mean ( x )
		3.2 Mode
		3.3 Median
		3.4 Limitations
	4 Dispersion
		4.1 Standard deviation
		4.2 Coefficient of variation
	5 Variance, range, quartiles and deciles
		5.1 Variance
		5.2 Range
		5.3 Quartiles
		5.4 Deciles
	6 Normal distribution
		6.1 Introduction
		6.2 Shape
		6.3 Reason for shape
		6.4 Symmetry
		6.5 Properties of normal distribution
		6.6 Z-scores
		6.7 Normal distribution tables
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Calculating the mean
		Activity 2: Calculate the median (ungrouped data)
		Activity 3: Standard deviation calculation
		Activity 4: Coefficient of variation
		Activity 5: Quartile deviation
		Activity 6: Using the normal distribution
		Activity 7: Manipulating the z-score
	Test your learning
Chapter 17 Investment appraisal
	Chapter overview
	Introduction
	1 Interest
		1.1 Definition
		1.2 Example
		1.3 Formula
	2 Compounding
		2.1 Formula
		2.2 Equivalent rates – non-annual compounding
		2.3 Equivalent rates – effective annual interest rate (EAR)
	3 Discounting
		3.1 Introduction
		3.2 Formula
		3.3 Present value
		3.4 Discount factor
		3.5 Tables
	4 Annuities
		4.1 Present value
		4.2 Present value of an annuity (discounting)
		4.3 Cumulative discount factors
		4.4 Timing of cash flows (delayed annuities)
		4.5 Perpetuities
	5 Investment appraisal
		5.1 Importance
		5.2 Techniques
	6 Payback period
		6.1 Definition
		6.2 Decision rule
		6.3 Advantages of payback
		6.4 Disadvantages of payback
	7 Discounted cash flow techniques: net present value (NPV)
		7.1 NPV
		7.2 Decision rule
	8 Discounted cash flow techniques: Internal rate of return (IRR)
		8.1 Introduction
		8.2 Decision rules
		8.3 Interaction with NPV
		8.4 The three-step approach to calculating the IRR
	9 NPV or IRR?
		9.1 Advantage of IRR
		9.2 Disadvantage of IRR
		9.3 The role of IRR
	Chapter summary
	Keywords
	Activity answers
		Activity 1: Simple interest
		Activity 2: Compound interest
		Activity 3: Non-annual compounding
		Activity 4: EAR
		Activity 5: Discounting a single cash flow
		Activity 6: Discounting a single cash flow using tables
		Activity 7: Discounting with changing interest rates
		Activity 8: Present value of annuity (timeline)
		Activity 9: Present value of annuity (tables and formula)
		Activity 10: Delayed annuity
		Activity 11: Perpetuity calculations
		Activity 12: Payback period
		Activity 13: Net present value (1)
		Activity 14: Net present value (2)
		Activity 15: NPV – GA Co
		Activity 16: IRR – GA Co
		Activity 17: Dysfunctional behaviour
	Test your learning
Test your learning – answers
	Chapter 1: Introduction to management accounting
	Chapter 2: Costing
	Chapter 3: Cost behaviour
	Chapter 4: Absorption costing
	Chapter 5: Marginal costing and pricing decisions
	Chapter 6: Breakeven analysis
	Chapter 7: Limiting factor analysis
	Chapter 8: Standard costing
	Chapter 9: Flexible budgeting
	Chapter 10: Budget preparation
	Chapter 11: Variance analysis
	Chapter 12: Job and batch costing
	Chapter 13: Service costing and performance measures
	Chapter 14: Cost bookkeeping
	Chapter 15: Risk and probability
	Chapter 16: Averages and the normal distribution
	Chapter 17: Investment appraisal
Appendix
	Area under the normal curve
	Present Value Table
	Cumulative Present Value Table
Bibliography
Index
Review Form




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