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Accounting for Financial and Managerial Decision and Control syllabus

ACC 5196 units · 86 topicsAcademic year 2083/84
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1Financial and Management Accounting Information (4 LH)

  1. 1.1
    Financial information
    1. 1.1.1
      Concept of financial information
    2. 1.1.2
      Need for financial information
    3. 1.1.3
      Scope of financial information
    4. 1.1.4
      Sources of financial information
  2. 1.2
    Management accounting information
    1. 1.2.1
      Concept of management accounting information
    2. 1.2.2
      Need for management accounting information
    3. 1.2.3
      Diversity of management accounting information
  3. 1.3
    Management accounting in the competitive business environment
  4. 1.4
    Management accounting information as a control tool
  5. 1.5
    Organizational control
    1. 1.5.1
      Control system
    2. 1.5.2
      Control environment

2Financial Statement Analysis and Performance Measurement (15 LH)

  1. 2.1
    Accounting and financial reporting standards
    1. 2.1.1
      Concept of accounting standards
    2. 2.1.2
      Disclosure requirements of national accounting and financial reporting standards
    3. 2.1.3
      Disclosure requirements of international accounting and financial reporting standards
  2. 2.2
    Financial statements
    1. 2.2.1
      Concept of financial statements
    2. 2.2.2
      Objectives of financial statements
    3. 2.2.3
      Importance of financial statements
    4. 2.2.4
      Income statement
    5. 2.2.5
      Balance sheet
    6. 2.2.6
      Cash flow statement
  3. 2.3
    Performance measurement
    1. 2.3.1
      Concept of performance measurement
    2. 2.3.2
      Objectives of performance measurement
    3. 2.3.3
      Importance of performance measurement
  4. 2.4
    Financial statement analysis techniques
    1. 2.4.1
      Horizontal analysis
    2. 2.4.2
      Vertical analysis
    3. 2.4.3
      Trend analysis
    4. 2.4.4
      Ratio analysis and interpretation
  5. 2.5
    Performance ratios
    1. 2.5.1
      Productivity ratios
    2. 2.5.2
      Profitability ratios
    3. 2.5.3
      Activity ratios
    4. 2.5.4
      Stability ratios
    5. 2.5.5
      Possibility ratios
  6. 2.6
    Value-added analysis and performance measurement
  7. 2.7
    Return measures
    1. 2.7.1
      Measurement and interpretation of return on investment
    2. 2.7.2
      Measurement and interpretation of residual income
  8. 2.8
    Cash flow statement methods
    1. 2.8.1
      Preparation and interpretation by the direct method
    2. 2.8.2
      Preparation and interpretation by the indirect method

3Management Accounting for Decision Making (10 LH)

  1. 3.1
    Decisions among alternative choices
    1. 3.1.1
      Concept of alternative-choice decisions
    2. 3.1.2
      Need for alternative-choice decisions
    3. 3.1.3
      Objectives of alternative-choice decisions
  2. 3.2
    Cost classification for managerial decisions
    1. 3.2.1
      Relevant costs
    2. 3.2.2
      Irrelevant costs
    3. 3.2.3
      Avoidable costs
    4. 3.2.4
      Unavoidable costs
    5. 3.2.5
      Opportunity cost
    6. 3.2.6
      Differential cost
    7. 3.2.7
      Sunk cost
  3. 3.3
    Specific managerial decisions
    1. 3.3.1
      Make-or-buy decision
    2. 3.3.2
      Accept-or-reject special offer decision
    3. 3.3.3
      Drop-or-continue decision
    4. 3.3.4
      Sell-or-process-further decision
    5. 3.3.5
      Lease-or-purchase decision

4Pricing Decision (7 LH)

  1. 4.1
    Pricing decisions
    1. 4.1.1
      Concept of pricing decisions
    2. 4.1.2
      Objectives of pricing decisions
  2. 4.2
    Pricing techniques
    1. 4.2.1
      Full-cost pricing
    2. 4.2.2
      Variable-cost pricing
    3. 4.2.3
      Target ROI pricing
    4. 4.2.4
      Activity-based costing pricing
    5. 4.2.5
      Target-cost pricing
  3. 4.3
    Transfer pricing in decentralized organizations
    1. 4.3.1
      Optimal course of action for buyers
    2. 4.3.2
      Optimal course of action for sellers

5Cost Information for Pricing and Product Planning (5 LH)

  1. 5.1
    Effect of product cost on pricing decisions
  2. 5.2
    Effect of product cost on product-mix decisions
  3. 5.3
    Short-term product-mix decisions
  4. 5.4
    Short-term pricing decisions
  5. 5.5
    Long-term product-mix decisions
  6. 5.6
    Long-term pricing decisions

6Investment Analysis (7 LH)

  1. 6.1
    Investment analysis
    1. 6.1.1
      Concept of investment analysis
    2. 6.1.2
      Need for investment analysis
    3. 6.1.3
      Objectives of investment analysis
  2. 6.2
    Net present value
    1. 6.2.1
      Concept of net present value
    2. 6.2.2
      Computation of net present value
    3. 6.2.3
      Analysis using net present value
  3. 6.3
    Profitability index
    1. 6.3.1
      Concept of profitability index
    2. 6.3.2
      Computation of profitability index
    3. 6.3.3
      Analysis using profitability index
  4. 6.4
    Internal rate of return
    1. 6.4.1
      Concept of internal rate of return
    2. 6.4.2
      Computation of internal rate of return
    3. 6.4.3
      Analysis using internal rate of return
  5. 6.5
    Investment decisions under risk and uncertainty
    1. 6.5.1
      Adjusted discount rate
    2. 6.5.2
      Certainty-equivalent coefficient
    3. 6.5.3
      Sensitivity analysis
    4. 6.5.4
      Scenario analysis
    5. 6.5.5
      Standard deviation
    6. 6.5.6
      Coefficient of variation
    7. 6.5.7
      Probability distribution approach