SCHOOL OF CHARTERED MANAGEMENT ACCOUNTING
Course Title: Fundamentals of Management Accounting Course Code: C01Batch 131Section: 01
Instructor: Kamruzzaman Sabbir Class Time: FRI & SAT 10.00AM – 12.00PM Office hours: By AppointmentCell: 01674906177
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This paper deals with the basic techniques for the identification and control of costs and cost management. It introduces the context of management accounting in commercial and public sector bodies and its wider role in society. It identifies the position of the management accountant within organisations and the role of CIMA. Classification of costs and cost behaviour provides a basis for understanding the various tools available for planning, control and decision making. Budgetary control requires the setting of targets and standards while the analysis of variances demonstrates the levels of performance within organisations. Accounting control mechanisms are identified and applied to provide information to managers to achieve operational efficiency. Investment appraisal, break-even analysis and profit maximising are used to aid both long and short-term decision making
The syllabus comprises the following topics and study weightings: •A - The context of management accounting 10%
•B - Cost identification and behaviour 25%
•C -Planning within organisations 30%
•D - Accounting control systems 20%
•E - Decision making 15%
CO1 SUPPORTS PROFESSIONAL QUALIFICATION:
Lectures, video presentations and guest lectures.
CIMA CO1 Study Text-BPP Learning Media
There will be a two hour computer based assessment, comprising 50 compulsory questions, each with one or more...