Management Accounting

by Joshua Aura | May 30, 2023

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MAY-AUGUST 2024

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PAST PAPERS LINK

TOPIC 1 THE CONTEXT OF MANAGEMENT ACCOUNTING 1 Topic

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videos and notes

TOPIC 2 COSTING TERMS AND CONCEPTS 1 Topic

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videos and notes

TOPIC 3 INTRODUCTION TO COST ESTIMATION 8 Topics | 1 Quiz

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Videos and Notes

3.1 Non Mathematical Methods

3.1.1 Accounts Analysis Method

3.1.2 High-Low Method

3.1.3 Industrial Engineering Method

3.2 Mathematical Methods

3.2.1 Scatter Graph Method

3.2.2 Ordinary least square Method (Simple Regression)

Chapter three Assignment one

TOPIC 4 COST ACCUMULATION 1 Topic

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TOPIC 5: ACTIVITY-BASED COSTING 8 Topics

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5.1 Meaning of Activity-Based Costing

5.2 Distinction between activity-based costing and the Traditional absorption costing

5.3 Classification of cost drivers

5.4 The hierarchy of cost drivers

5.5 Overhead absorption rates – ABC

5.6 Income statements – one unit

5.7 Income statement – total output/sales

Topic 6 PRODUCT COSTING 1 Topic

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TOPIC 7. MARGINAL AND ABSORPTION COSTING 6 Topics

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7.1 Differences between marginal costing and absorption costing

7.2 comparative income statements

7.3 Arguments for the use of marginal costing

7.4 Arguments for the use of absorption costing

7.5 Reconciliation statement

TOPIC 8 BREAK-EVEN POINT ANALYSIS (CVP ANALYSIS) 1 Topic

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videos and Notes

TOPIC 9 BUDGETARY CONTROL 11 Topics

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videos and Notes

Introduction to budgets

Essential features of a budget

Objectives of budgetary control

Difference between forecasts and budgets

Types of budgets

Classification based on time (long-term budgets, short-term budgets and current budgets)

Classification based on functions (functional/subsidiary budgets, master budgets)

Classification based on capacity (fixed budgets, flexible budgets)

Preparation of budgets

Fixed and flexible budgets

TOPIC 10 STANDARD COSTING AND VARIANCES 1 Topic

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CONFIDENTIAL REVISION VIDEOS JANUARY APRIL 2024 EXAMS 1 Topic

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ATD/CPA CAT ONE DEC SITTING 2023 1 Quiz

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MA CAT ONE 2023 DEC

MA CAT ONE DECEMBER 2023 1 Quiz

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MA CAT ONE REAL

MA & FMA MOCK DECEMBER 2023 1 Topic | 1 Quiz

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MANAGEMENT ACCOUNTING CAT ONE

Available on August 11, 2024 7:00 pm

ATD/CPA CAT TWO DEC SITTING 2023 1 Quiz

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CAT TWO DECEMBER 2023 FMA

JANUARY-APRIL 2024 SEMESTER VIDEOS

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