CPA Section 5 – Advanced Management Accounting Notes
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CPA SECTION 5
Advanced Management Accounting Topics covered include:
Topic 1: Nature of management accounting
Topic 2: Decision theory
Topic 3: Cost estimation and forecasting
Topic 4: Inventory control decisions
Topic 5: Pricing decisions
Topic 6: Short-term planning and decision-making
Topic 7: Budgetary control and advanced variance analysis
Topic 8: Performance measurement and evaluation
Topic 9: Environmental management accounting
Number of Pages:295
File Format: PDF
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ATD LEVEL 3
FUNDAMENTALS OF MANAGEMENT ACCOUNTING NOTESÂ
Topics Covered:
Topic 1: Nature and purpose of cost and management accounting
Topic 2: Cost classification
Topic 3: Cost estimation
Topic 4: Cost accumulation
Topic 5: Cost bookkeeping
Topic 6: Costing methods
Topic 7: Marginal and absorption costing
Topic 8: Budgeting and budgetary control
Topic 9: Emerging issue and issues
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SECTION 6 ADVANCED FINANCIAL REPORTING
Topics covered in this subject include:
Topic 1: Framework for preparation and presentation of financial statement
Topic 2: Assets and liabilities of financial statement
Topic 3: Preparing financial statements and other reports
Topic 4: Accounting and reporting of financial instruments
Topic 5: Consolidated and separate financial statements
Topic 6: Public sector accounting
Topic 7: Current trend
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PART I Â SECTION 1 FINANCIAL ACCOUNTING NOTESÂ
Topics Covered:
Topic 1: Introduction to Accounting
Topic 2: Recording transactions
Topic 3: Accounting for assets and liabilities
Topic 4: Correction of errors and suspense account
Topic 5: Financial statements of a sole trader
Topic 6: Financial statements of a partnership
Topic 7: Financial statements of a company
Topic 8: Financial statements of a manufacturing entity
Topic 9: Accounts from Incomplete records
Topic 10: Financial statements of a not-for-profit organisation
Topic 11: Analysing financial statements
Topic 12: Introduction to public sector Accounting
Number of pages:273
File format: PDF



