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Full Study Notes of ACCT2012 with HD Level
58 Pages • Complete Study Notes • Year: Pre-2018 • Previously uploaded under: ACCT2012 - Management Accounting A
What is management accounting? 1) Management accounting measures, analyses and reports financial and non-financial information that helps managers make decisions to fulfil the goals of an organisation. a) Is about the provision of information and estimates that are reasonable/accurate and timely. b) Is focused on estimating future revenues, costs, sustainability factors and other measures to forecast activities and their results. c) Is successful when it helps managers’ decision making. 2) We will learn about two main parts of management accounting in this unit. a) Costing b) Budgeting 3) Management accounting is the process of a) Identifying b) Measuring (e.g. performance management) c) Analysing d) Interpreting e) Communicating information
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