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Management Accountancy syllabus

ACC 5177 units · 37 topicsAcademic year 2083/84
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Management Accountancy

7 units

1. Concept of Management Accounting LH 3

  1. Concept, objectives, characteristics, functions and limitations of management accounting
    1. Concept, objectives, characteristics, functions and limitations of management accounting
  2. Changing role of management accounting in an organization
    1. Changing role of management accounting in an organization
  3. Controllership functions and responsibility
    1. Controllership functions and responsibility

2. Cost Management and Reporting LH 8

  1. Concept, classification and allocation of costs
    1. Concept, classification and allocation of costs
  2. Segregation of mixed cost
    1. Segregation of mixed cost: graphical presentation
    2. two point method
    3. regression method
  3. Co-efficient of determination
    1. Co-efficient of determination
  4. Standard error of estimates
    1. standard error of estimates
  5. Standard error of regression co- efficient
    1. standard error of regression co- efficient
  6. Confidence interval and student “t” test
    1. confidence interval and student “t” test
  7. Reporting and interpretation of net income under different situations for internal and…
    1. Reporting and interpretation of net income under different situations for internal and external use
  8. Reconciliation of net income
    1. Reconciliation of net income

3. Cost-Volume-Profit-Analysis LH 8

  1. Concept, objectives, assumptions, limitations of cost-volume-profit-analysis
    1. Concept, objectives, assumptions, limitations of cost-volume-profit-analysis
  2. Application of cost-volume-profit for breakeven analysis and profit planning including…
    1. Application of cost-volume-profit for breakeven analysis and profit planning including multiple products with interpretation
  3. - CVP analysis under the condition of uncertainty
    1. - CVP analysis under the condition of uncertainty
  4. Cost-volume-profit analysis under resource constraints
    1. Cost-volume-profit analysis under resource constraints
  5. Allocation of single resource constraint
    1. Allocation of single resource constraint
  6. Allocation of multiple resource constraints using linear programming model
    1. Allocation of multiple resource constraints using linear programming model

4. Activity Based Costing LH 5

  1. Concepts, need, objectives and limitations of ABC
    1. Concepts, need, objectives and limitations of ABC
  2. Limitations of traditional costing system
    1. Limitations of traditional costing system
  3. Procedures of absorption of overhead under ABC
    1. Procedures of absorption of overhead under ABC
  4. Ascertainment of costs and profit under Traditional and ABC method
    1. Ascertainment of costs and profit under Traditional and ABC method
  5. Activity based profitability analysis
    1. Activity based profitability analysis
  6. Activity Based Management
    1. Activity Based Management

5. Profit Planning LH 11

  1. Concepts, need, importance and objectives of budgeting
    1. Concepts, need, importance and objectives of budgeting
  2. Budgeting for profit planning
    1. Budgeting for profit planning: preparation of master budgets for manufacturing and non-manufacturing firms
    2. Zero-base budgeting

6. Controlling of Performance LH8

  1. Concept of standard cost and standard costing
    1. Concept of standard cost and standard costing
  2. Difference between standard cost and estimated cost
    1. Difference between standard cost and estimated cost
  3. Preliminaries to establishment of standard costing
    1. Preliminaries to establishment of standard costing
  4. Objectives, importance and limitations of standard costing
    1. Objectives, importance and limitations of standard costing
  5. Standard costing and budgetary control
    1. Standard costing and budgetary control
  6. Computation and interpretation
    1. Computation and interpretation: Material, Labour and Revenue (based on turnover) variances
  7. Flexible budgets
    1. Flexible budgets: concept, features and significance. Difference between flexible and static budget
  8. Overhead cost control
    1. Overhead cost control: variable and fixed overhead variances and interpretation

7. Management Accounting and Control System LH 5

  1. Concept of technical considerations of management accounting and control system
    1. Concept of technical considerations of management accounting and control system: The value chain
  2. Total life cycle costing
    1. Total life cycle costing
    2. Target costing
    3. Kaizen Costing
    4. and Benchmarking
  3. Concept of behavioral considerations of management accounting and control system
    1. Concept of behavioral considerations of management accounting and control system
  4. Concept
    1. Concept, needs and objectives of Social Accounting, Balanced Scorecard, Forensic Accounting, Environment Accounting and Green Accounting