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CIMA P1 - Management accounting

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

By: Sam Chamberlain
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Decks in this class (8)

Chapter 1 - Rationales for costing
What is management accounting,
What is cost accounting,
What is cost accounting useful for
27  cards
Chapter 2 - Traditional costing
What is a period cost,
What is included as part of perio...,
What is a period cost
36  cards
Chapter 3 - Activity based costing
What impact has modern production...,
What are the issues with absorpti...,
What are the issues with marginal...
20  cards
Chapter 4 - Other costing techniques
What are the 2 main types of cost...,
What is job costing,
What is batch costing
32  cards
Chapter 5 - Variance analysis
What are the 4 types of standard,
What is a variance,
What are the 3 main groups of var...
42  cards
Chapter 6 - Further variance analysis
What is the standard mix,
What is actual total sales in units,
How are the mix and quantity vari...
27  cards
Chapter 7 - Preparing budgets
What are the purposes of budgets,
What are some advantages of budge...,
What are some disadvantages of bu...
61  cards
Chapter 8 - Forecasting techniques
Why are forecasts important,
What may forecasts be prepared for,
What is the equation of a straigh...
17  cards

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CIMA P1 - Management accounting

  • Class purpose General learning

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