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Khalid Tabanja
- decks
- flashcards
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Decks in this class (14)
1. External Financial Statement
Why management needs fs,
Overall review on bs,
Overall review on is
8
cards
2. Measurement, Valuation and Disclosures - Short Term Items (AR, Inventory and Investments)
Accounts receivables,
Inventory fundementals,
Inventory cost flow methods
9
cards
3. Measurement, Valuation and Disclosures - Long Term Items (Assets, Leases, Income tax..)
Ppe,
Impairment and disposal of long l...,
Intangible assets
7
cards
4. Cost Management Concept
Cost management termenologies,
Cost behavior and relevant range,
Cost classifications
5
cards
5. Cost Accumulation Systems (ABC, Process Costing ..)
Job order costing,
Process costing,
Abc
5
cards
6. Cost Allocation Techniques (Absorption, Variable costing and Service Departments)
Absorption and variable costing,
Joints products and by product,
Overhead allocation
5
cards
7. Operational Efficiency and Business Process Performance (JIT, TOC ..)
Jit,
Enterprise resource planning and ...,
Theory of constraints toc
6
cards
8. Analysis And Forecasting Techniques (Correlation, Learning Curve, Balance Score Card)
Correlation and regression,
Learning curve analysis,
Expected value
7
cards
9. Budgeting (Concepts, Methodology ..)
Roles of budgets and the budgetin...,
Budgeting and standard costs,
The master budget
8
cards
10. Cost and Variance Analysis
Variance analysis overview,
Static and flexible budget variance,
Direct material variance
8
cards
11. Responsibility accounting
Responsibility centers,
Performance measures cost revenue...,
Performance measures investment c...
7
cards
12 . Internal Controls / Corporate Governance
Corporate governance and legal as...,
Risk and internal control,
Internal auditing
3
cards
13. Internal Controls and Security Measures
Control procedures,
System controls and information s...,
Security measures and business co...
3
cards
Points To Memorize
External financial statement,
Measurement valuation and disclos...,
Measurement valuation and disclos...
13
cards
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CMA Part 1
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