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BA2: Fundamentals of Management Accounting

This class was created by Brainscape user Emma McNichol. Visit their profile to learn more about the creator.

By: Emma McNichol
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Decks in this class (15)

Context of Management Accounting
Cima has a code of ethics that me...,
Organisations are usually split i...,
The characteristics of good infor...
3  cards
Cost Identification & Classifcation
A cost unit 1,
A composite cost unit 2,
A cost centre 3
17  cards
Analysing & Predicting Costs
The coefficient of determination 1
1  cards
Overhead Analysis
Overhead costs 1,
Overheads can be shares out to in...,
Cost allocation is possible when 3
5  cards
Marginal & Absorption Costing
Period costs 1,
Product costs 2,
The main difference between margi...
9  cards
Budgeting
The purposes of budgeting 1,
A budget 2,
There are three levels of planning 3
14  cards
Standard Costing & Variance Analysis
A standard cost 1,
A standard 2,
There are four typed of standard 3
15  cards
Integrated Accounting Systems
Overtime premium 1,
Ledger accounts are debited for 2,
Ledger accounts are credited for 3
14  cards
Performance Measurement
Gross revenue 1,
Sales revenue 2,
Contribution 3
10  cards
Preparing Accounts & Reports for Management
A job cost sheet 1,
Seven items recorded in a job cos...,
The 3e s concept is also knows as 3
4  cards
Risk 1 - Summarising & Analysing Data
Risk describes 1,
Uncertainty 2,
Discrete variables 3
7  cards
Risk 2 - Probability
Probabilities can be 1
1  cards
Short-term Decision Making
Cost volume profit cvp analysis 1,
Bep units 2,
Bep of sales revenue 3
11  cards
Long-term Decision Making
Features of payback 1,
Compounding 2,
Discounting 3
9  cards
Misc.
Properties of a normal distributi...,
Calculating wip closing value 2,
The global management account pri...
3  cards

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BA2: Fundamentals of Management Accounting

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