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ویرایش:
نویسندگان: BPP Learning Media
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
در صورت تبدیل فایل کتاب CIMA BA2 Fundamentals of Management Accounting: Coursebook به فرمت های PDF، EPUB، AZW3، MOBI و یا DJVU می توانید به پشتیبان اطلاع دهید تا فایل مورد نظر را تبدیل نمایند.
توجه داشته باشید کتاب CIMA BA2 مبانی حسابداری مدیریت: کتاب درسی نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
BPP Learning Media مطالب جامعی را ارائه میکند که زمینههایی را که برای امتحانات شما باید روی آن تمرکز کنید برجسته میکند و برنامه درسی را تکمیل میکند تا درک شما را افزایش دهد.
BPP Learning Media provides comprehensive materials that highlight the areas to focus on for your exams and complement the syllabus to increase your understanding.
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