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Sllau earch Go

CHAPTR 1
Sllau A. Management Information
Sllau A.
A1. Accounting for Management Management
A2. Source of Data Information
A3. Cot Claification
A4. Preenting Information A1. Accounting for Management

Sllau . Data Anali And Statitical Technique A1a. Purpoe and role

A1. Financial v Management accounting

Sllau C. Cot Accounting Technique
A1c. Managerial procee

Sllau D. udgeting A1d. Strategic, Tactical and Operational

planning
Sllau . Standard Coting A1e. Data v information

A1f. Good Information

Sllau F. Performance Meaurement
A1g. Limitation of Management Info

Page 1 of 11
» All uject exam quetion

A2. Source of Data

A2a. Source of Data

A2. Information

A2c. Limitation of information

A2d. conomic environment

A3. Cot Claification

A3ad. Production & Non-Production cot

A3. lement of non production cot

A3c. lement of production cot

A3e. Product/ervice cot

A3f. Code in categoriing tranaction

A3g. Tpe of cot ehaviour

A3j. Cot oject, cot unit and cot

centre

A3k. Cot, profit, invetment and revenue

centre

A3l. Differing need for information

» All uject exam quetion

A4. Preenting Information

A4a. Written report

A4c. Preenting information

» All uject exam quetion

CHAPTR 2

Sllau . Data
Anali And Statitical
Technique

Page 2 of 11
1. Sampling method

1a. Sampling Technique

1. Appropriate ampling method

» All uject exam quetion

2. Forecating technique

2a. Linear function and equation

2c. High/low anali

2d. Scatter diagram and line of et fit

2e. Anali of cot data

2fh. Linear regreion anali

2g. Price movement

2i. Time erie - Component

2j. Moving average

2l. udget forecat

2m. Time Serie Anali

2no. Index Numer

2p. Product life ccle

» All uject exam quetion

3. Summariing and analing data

3ac. ig Data and Data Analtic

3. ig Data - Structure

3d. Tpe of Data  1:46

3e. Data Analtic -
Decriptive & Inferential

1:14
3fg. Meaure of average and diperion

3h. xpected Value

3ij. Proailit and normal ditriution

Page 3 of 11
4. Spreadheet

4a. Spreadheet

4. Application Of Spreadheet

» All uject exam quetion

CHAPTR 3

Sllau C. Cot
Accounting Technique

C1. Material, Laour and Overhead

C1ai. Ordering, receiving and iuing of

material

C1aii. Phical and ‘ook’ inventor

C1aiii. Material inventor a/c

C1aiv. Cot of ordering and holding

inventor

C1av. Optimal reorder quantitie

C1avi. Optimal reorder quantitie with

dicount

C1avii. Minimie inventor cot

C1aviii. talihing reorder level

C1aix. LIFO, FIFO and average method

C1i. Direct and indirect cot of laour

C1ii. Laour cot to work done

C1iii/vii. Laour Account - Journal And

Ledger ntrie

C1iv. Remuneration method

C1v. Laour Turnover

C1vi. Laour ratio

C1ci. Direct and indirect expene for

overhead

C1cii iii. Production overhead aorption

rate

C1ciii/v. Appropriate ae for aorption

rate

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C1iv. Reapportion ervice centre cot

C1cvii. Under & Over Aorption

C1cvi. Manufacturing overhead

» All uject exam quetion

C2. Aorption and Marginal Coting

C2a. Contriution

C2. Aorption and Marginal Coting

C2c. Profit or lo

C2d. Reconcile the profit or loe

C2e. Advantage and diadvantage

» All uject exam quetion

C3. Cot Accounting Method

C3ai. Jo and atch coting

C3aii. Ue of jo or atch coting

C3aiii-iv. Cot record and account

C3i. Proce coting

C3ii. Ue of proce coting

C3iii/iv. Normal Lo And Anormal

Loe & Gain

C3v. Proce account

C3vi/viii. quivalent unit

C3vii. Apportion proce cot

C3ix. Proce account & loe and

gain

C3x. -Product & Joint Product

C3xi. Value -Product & Joint Product

C3xii. Accounting -Product & Joint

Product

C3ci. Service/operation coting

C3cii. Suitale unit cot meaure

C3ciii. Service cot anali

Page 5 of 11
C3ciii. Service cot anali

» All uject exam quetion

C4. Alternative Cot Accounting

C4a. Target coting

C4a. Life ccle coting

C4a. Total qualit management (TQM)

» All uject exam quetion

CHAPTR 4

Sllau D. udgeting

D1. Purpoe of udgeting

D1a. Organiation & udgeting

D1. Planning and control ccle

D1c. Adminitrative procedure

D1d. Stage in the udgeting proce

» All uject exam quetion

D2. udget Preparation

D2a. Principal udget factor

D2c. Sale & Functional udget

D2d. Cah udget

D2e. Mater udget

D2f. ‘What if’ anali

» All uject exam quetion

D3. Flexile udget

D3ac. Flexile udget

D3c. Fixed udget

Page 6 of 11
D3d/D5a. Flexed udget

» All uject exam quetion

D4. Capital udgeting and Dicounted

Cah Flow

D4a. Capital invetment

D4. Aet and xpene xpenditure

D4c. Capital expenditure udget

D4d. Simple and compound interet

D4e. Compounding and dicounting

D4f. Cah flow and profit

D4g. Relevant cah flow

D4h. Net preent value (NPV) and Internal

rate of return (IRR)

D4i. Annuit and perpetuit formulae

D4jk. Paack

» All uject exam quetion

D5. udgetar Control and Reporting

D5d. Reponiilit accounting

D5e. Controllale and uncontrollale cot

D5f. Control report

D6. ehavioural Apect of udgeting

D6a. Motivation in performance

management

D6. Influencing motivation

D6c. Target upon motivation

D6d. Managerial incentive cheme

D6ef. Top down & ottom up approache

» All uject exam quetion

Page 7 of 11
CHAPTR 5

Sllau . Standard
Coting

1. Standard Coting Stem

1a. Purpoe and principle

1. Standard, marginal and aorption

coting

1c. Standard cot per unit

2. Variance Calculation and Anali

2a. Sale price and volume variance

2. Material price and uage variance

2c. Laour Rate, fficienc and Idle Time

Variance

2d. Variale overhead total, expenditure

and efficienc variance

2e. Fixed overhead total, expenditure,

volume, capacit and efficienc variance

2f. Interpret variance & poile caue

2g. Factor to conider efore

invetigating

2i. Actual or tandard figure

» All uject exam quetion

3. Reconciliation of udgeted and

Actual Profit

3a. Reconcile profit under aorption

3. Reconcile profit under marginal

» All uject exam quetion

CHAPTR 6

Sllau F.

Page 8 of 11
Sllau F.
Performance
Meaurement

F1. Overview

F1a. Miion tatement

F1. Strategic,operational and tactical

ojective

F1c. conomic and market condition

F1d. Government regulation

» All uject exam quetion

F2. Application

F2a. Meaure of financial performance

F2a. Meauring Profitailit

F2a. Meauring Liquidit

F2a. Meauring fficienc

F2a. Meauring Rik

F2a/F4a. Non financial meaure

F2. The alanced corecard

F2i. Advantage and limitation of the

alanced corecard

F2ii/iii. Critical ucce factor and ke

performance indicator

F2c. conom, efficienc and

effectivene

F2c. Performance indicator

F2d. Contract and proce coting

environment

F2eg. Reource utiliation

F2f. Profitailit in Performance Meaure

» All uject exam quetion

F3. Cot Reduction and Value

Page 9 of 11
 nhancement

F3a. Cot control and cot reduction

F3. Cot reduction method

F3c. Value anali

» All uject exam quetion

F4. Monitoring Performance and

Reporting

F4e. Managerial performance

F4f. enchmarking in Performance

meaure

F4g. Management attention and

recommendation

» All uject exam quetion

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