Y1 - Accounting

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1. Chapter 1 – introduction to management accounting
2. Differences between management accounting and financial accounting
3. Decision-making, planning, and control process
4. The impact of the changing business environment on management accounting
5. Key success factors in customer satisfaction
6. Chapter 2 – an introduction to cost terms and concepts
7. Relevant costs and revenues
8. Chapter 3 – Cost Assignment
9. Simplistic vs. Sophisticated systems
10. Assigning direct costs to cost objects
11. The two-stage allocation process for a traditional costing system
12. Two-stage process for an ABC system
13. Inter-service department reallocations
14. Chapter 5 – Process Costing
15. Process costing with ending work in progress partially complete
16. Beginning and ending work in progress of uncompleted items
17. Chapter 6 – joint and by-product costing
18. Chapter 8 – cost-volume-profit analysis
19. Curvilinear CVP relationships
20. Linear CVP relationships
21. Numerical approach to CVP
22. Profit-volume ratio
23. Multi-product CVP analysis
24. Operating leverage
25. Chapter 9 – measuring relevant costs and revenues for decision-making
26. Special pricing decisions
27. Product mix decisions when capacity constraints exist
28. Replacement of equipment
29. Outsourcing and make-or-buy decisions
30. Discontinuation decisions