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yunyang ding
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Decks in this class (19)
A2-Apply different costing methods
Applications of absorption costing,
2 advantages of absorption costing,
3 disadvantages of absorption cos...
12
cards
A3-comparing different costing methods and systems
1 absorption costing vs marginal ...,
2 absorption costing vs full cost...,
3 use the abc or not
6
cards
A1-costing concepts
1 six areas of the cgma cost tran...,
1 six areas of the cgma cost tran...,
1 six areas of the cgma cost tran...
16
cards
B1-budget approaches
1 zero based budgeting process,
2 usefulness of zero based budgeting,
3 usefulness of zero based budgeting
15
cards
B2-budgetary explanations
1 what if analysis,
2 benefits of what if analysis,
3 limitations of what if analysis
10
cards
B3-Budget preparation
1 digital sources,
2 digital sources,
3 digital sources
10
cards
C-variance analysis
1 sales price variance,
1 adverse sales price variance,
3 sales quantity variance
29
cards
D1-IAS 2 Inventory
1 scope of inventories,
2 fundamental principle of ias 2,
3 measurement of inventories
7
cards
D2-IAS 16 PPE
1 criteria for capitalisation,
2 treatment of items,
3 additional expenditure
7
cards
D3- IFRS 5 Non-current assets held for sale and discontinued operations
1 ifrs 5 non current assets held ...,
2 ifrs 5 non current assets held ...,
3 presentation
4
cards
D4-IFRS 16 Lease
1 identifying a lease,
2 accounting by lessees,
3 the right of use asset
3
cards
D5-IAS 1 7 10
1 statement of cash flows,
2 events after the reporting date,
3 adjusting events
5
cards
D6-IAS 36 IMPAIRMENT OF ASSETS
1 key definitions of impairment o...,
2key definitions of impairment of...,
3 indications of impairment
4
cards
F1-short-term finance
1 investment of surplus cash prof...,
2 investment of surplus cash liqu...,
3 investment of surplus cash safety
11
cards
F2- working capital management
1 inventory management balancing act,
2 an aggressive approach to inven...,
2 an aggressive approach to inven...
28
cards
E1-breakeven analysis
1 breakeven point,
2 profit volume pv chart,
3 multi products p v chart analysis
11
cards
E2 - Deal with risk and uncertainty
1 different risk attitudes,
2 benefits of standard deviation,
3 interpretation of the pay off t...
11
cards
E3-linear programming
1 feasible region and optimal pro...,
2
2
cards
E4-relevant costs
1 relevant costs,
2 relevant cost,
2 relevant cost
15
cards
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OCS
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