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Complete Course Notes (HD Student)

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Complete notes for the course that correspond to lecture topics. Includes diagrams and relevant formulae.

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144 Pages Complete Study Notes > 2 Years old
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5 Ex Credits


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Topics this document covers:
Business Management Accountancy Management accounting Variable cost Costs Cost accounting Cost of goods sold Activity-based costing Process costing Total absorption costing Cost–volume–profit analysis
This is a Complete Set of Study Notes

Complete Study Notes typically cover at least half a semester’s content or several topics in greater depth. They are typically greater than 20 pages in length and go into more detail when covering topics.

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Topics this document covers:
Business Management Accountancy Management accounting Variable cost Costs Cost accounting Cost of goods sold Activity-based costing Process costing Total absorption costing Cost–volume–profit analysis
Sample Text:
Accounting Information System Managerial accounting is the process of: o Identifying o Measuring o Analysing o Interpreting o Communicating financial information Definition of Management Accounting o The provision of information required by management for planning, organizing and control purposes Internal-based Focus o It is concerned with internal information for the organisation itself o Very rarely made public (unlike financial accounting information) Financial v Management Accounting Users o FA – External-based focus (shareholders, banks, customers) o MA – All levels of internal management Information Focus o FA – Profitability (Income statement), Solvency (balance sheet) and liquidity (statement of cash flows) o MA – Efficiency (cutting costs), productivity and quality management Reaching these goals of management accounting improves the outcomes/goals of financi...
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