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Advance Cost and Management Accounting
Advance Cost and Management Accounting: syllabus and study notes
12
units
30
topics
Unit 1
Fundamental of Accounting
Accounting foundations and users
Ethics and decision-making
Unit 2
Cost Behavior Analysis
Cost concepts and classification
Semi-variable cost segregation
Correlation and significance
Unit 3
Accounting for Overhead Cost
Overhead distribution
Traditional costing
Activity-based costing
Unit 4
Income Measurement and Reporting
Variable and absorption costing
Inventory effects
Costs and uncertainty
Unit 5
Cost Volume Profit Analysis
CVP foundations and profit planning
Resource constraints and linear programming
Unit 6
Short term Decision Making
Short-term decisions and relevant costs
Decision types
Unit 7
Budgeting and Controlling of Profit
Budgeting foundations
Master budgeting
Standard costing
Variance analysis and treatment
Unit 8
Flexible Budget and Performance Analysis
Flexible and static budgets
Variances and performance reporting
Unit 9
Performance Measurement in Decentralization Organization
Decentralization and responsibility accounting
Implementation and responsibility centres
Unit 10
Capital Budgeting
Capital budgeting and proposals
Cash flow estimation
Evaluation methods and project selection
Unit 11
Advance Cost Management Techniques
Cost management and reduction
Advanced management techniques
Unit 12
Project Work
Project requirement
Assignment and preparation