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BA2: Fundamentals of Management Accounting

This class was created by Brainscape user Emma McNichol. Visit their profile to learn more about the creator.

By: Emma McNichol
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Decks in this class (15)

Context of Management Accounting
Cima has a code of ethics that me...,
Organisations are usually split i...,
The characteristics of good infor...
3  cards
Cost Identification & Classifcation
A cost unit,
A composite cost unit,
A cost centre
17  cards
Analysing & Predicting Costs
The coefficient of determination
1  cards
Overhead Analysis
Overhead costs,
Overheads can be shares out to in...,
Cost allocation is possible when
5  cards
Marginal & Absorption Costing
Period costs,
Product costs,
The main difference between margi...
9  cards
Budgeting
The purposes of budgeting,
A budget,
There are three levels of planning
14  cards
Standard Costing & Variance Analysis
A standard cost,
A standard,
There are four typed of standard
15  cards
Integrated Accounting Systems
Overtime premium,
Ledger accounts are debited for,
Ledger accounts are credited for
14  cards
Performance Measurement
Gross revenue,
Sales revenue,
Contribution
10  cards
Preparing Accounts & Reports for Management
A job cost sheet,
Seven items recorded in a job cos...,
The 3es concept is also knows as
4  cards
Risk 1 - Summarising & Analysing Data
Risk describes,
Uncertainty,
Discrete variables
7  cards
Risk 2 - Probability
Probabilities can be
1  cards
Short-term Decision Making
Cost volume profit cvp analysis,
Bep units,
Bep of sales revenue
11  cards
Long-term Decision Making
Features of payback,
Compounding,
Discounting
9  cards
Misc.
Properties of a normal distribution,
Calculating wip closing value,
The global management account pri...
3  cards

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BA2: Fundamentals of Management Accounting

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