T4 Case Study Analysis

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Topics: Management, Report
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The Test of Professional Competence in Management Accounting comprises two component parts that must both be achieved in order to complete the test. Credits are used to ensure success, rather than marks. To pass the Test of Professional Competence in Management Accounting, students must achieve an aggregated minimum of 75 credits – comprising a minimum of 50 credits for Part A (maximum 50 credits) and a minimum of 25 credits for Part B (maximum 50 credits). Students are advised to undertake Part A and Part B concurrently, although either can be taken in any order once all strategic level examinations have been completed. The overall result for the Test of Professional Competence in Management Accounting can only be given when both component parts have been completed. T4 Part A – Initial professional development – Work based practical experience Overview Students must gain a minimum of three years’ relevant work based practical experience. Experience may be drawn from any of the following three areas, but a minimum of 18 months must be gained within the ‘Core’ area.

Area 1 – Basic experience 1a. Preparing and maintaining accounting records

Area 2 – Core experience 2a. Preparation of management accounts

Area 3 – Supplementary experience 3a. Financial strategy 3b. Corporate finance 3c. Treasury management 3d. Taxation 3e. Business evaluation and appraisal 3f. Business strategy 3g. External relationships

1b. Statutory and regulatory reporting 2b. Planning, budgeting and forecasting 1c. IT desktop skills 1d. Systems and procedure development 2c. Management reporting for decision making 2d. Product and service costing 2e. Information management 2f. Project appraisal 2g. Project management 2h. Working capital control 2i. Risk management and business assurance

Note: Some or all of the required experience may have been gained before registering as a CIMA student. Practical experience must be recorded by students within a

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