ACCA MANAGEMENT ACCOUNTING: AN EASY AND PRACTICAL COURSE

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ACCA APPLIED KNOWLEDGE STAGE

1 - The Nature and Purpose of Management Accounting

1 - Introduction

2 - Three main management activities

3 - What is Management Accounting

4 - Planning and decision making

5 - What is strategy

6 - What is good information

7 - The economic environment

8 - Quiz

2 - Cost classification

9 - Introduction

10 - Control systems

11 - Direct and indirect costs

12 - Variable and fixed costs

13 - Semi variable costs

14 - Example of semi variable costs

15 - Hi Low method of calculating variable cost

16 - Cost classification

17 - Collecting costs

18 - Revenue cost and profit centers

19 - Cost codes

20 - Presenting information

21 - Best way to present numbers

22 - Quiz

3 - Sampling and analytical techniques

23 - Introduction

24 - Understanding a sample

25 - Correlation

26 - Regression

27 - Regression scatter chart

28 - Regression equation

29 - Warning Difficult example

30 - Regression equation

31 - Time series regression

32 - Moving averages

33 - Moving average example

34 - Moving average question

35 - Seasonal cycles

36 - Forecasting the future

37 - Using models to forecast

38 - Multiplicative models

39 - Worked example of models

40 - Time series forecasts

41 - Index numbers

42 - Quiz

4 - Summarizing and analyzing data

43 - Introduction

44 - Big data

45 - Using big data

46 - Types of data

47 - Statistics

48 - Distributions

49 - Variance and spread of data

50 - Normal distribution

51 - Probability

52 - Spreadsheets

53 - Using excel

54 - Quiz

5 - Accounting for Materials and Labour

55 - Introduction

56 - Raw material cycle

57 - Inventory

58 - Optimal order size

59 - Buffer inventory

59 - MA-L5-C4

60 - Economic batch quantity

61 - EBQ question

62 - How to value inventory

63 - Example of inventory valuation

64 - Inventory accounting

65 - Labour costing

66 - Labour turnover

67 - Labour performance

68 - Labour performance example

69 - Quiz

6 - Absorption and Marginal Costing

70 - Introduction

71 - Costing a product

72 - Absorption costing

73 - Allocation of indirect costs

74 - Apportionment of indirect costs

75 - Example of apportionment

76 - Revision on indirect costs

77 - Absorption example

78 - Complicated apportionment

79 - Dealing with over and under absorption

80 - Accounting for indirect costs

81 - Cartoon on marginal costing

82 - Discussion of marginal costing

83 - Absorption compared to marginal costing

84 - Quiz

7 - Cost Accounting Methods

85 - Introduction

86 - Production costing

87 - Process costing

88 - Example of process costing

89 - Normal and abnormal costs

90 - Work in Progress

91 - Joint products

92 - Costing a service

93 - Different costing methods

94 - Product life cycle

95 - Total quality management

96 - Quiz

8 - Nature and Purpose of Budgeting

97 - Introduction

98 - Why prepare a budget

99 - Classroom teaching on preparing a budget

100 - Five stages of budgeting

101 - Raw material budget

102 - Labour budget

103 - Cash budget

104 - Receipts budget

105 - Payments budget

106 - What if scenario analysis

107 - Quiz

9 - Asset Budgeting

108 - Introduction

109 - Capital expenditure

110 - Relevant costs

111 - Cost of investment

112 - Interest rates

113 - Classroom teaching on investing money

114 - Investment appraisal

115 - Time value of money

116 - Cash flows used to assess investments

117 - Net present value

118 - Internal rate of return

119 - Cost of capital

120 - Example of internal rate of return

121 - Annuity

122 - Quiz

10 - Budgetary Control and Reporting

123 - Introduction

124 - Planning and control

125 - Responsibility accounting

126 - Cartoon on budgets and motivation

127 - Styles of budgeting

128 - Understanding variances

129 - Quiz

11 - Standard Costing

130 - Introduction

131 - Cartoon what is a standard cost

132 - Standard cost card

133 - Flexed budgets

134 - Variance analysis

135 - Reconcile budget to actual

136 - Absorption of standard costs

137 - Quiz

12 - Variance Calculations and Analysis

138 - Introduction

139 - Assessing performance

140 - How many variances are there

141 - Variance example 1

142 - Variance example 2

143 - Variance example 3

144 - Variance example 4

145 - Variance example 5

146 - Variance example 6

147 - Summary of comprehensive example

148 - Discussion of variances

149 - Marginal costing variances

150 - Marginal costing variances 2

151 - Reasons for variances

152 - Question 1 explained

153 - Question 2 explained

154 - Question 3 materials explained

155 - Question 3 labour explained

156 - Question 4 explained

157 - Question 5 explained

158 - Question 6

159 - Quiz

13 - Performance Measurement

160 - Introduction

161 - Mission statements

162 - Strategy

163 - What is performance

164 - Value analysis

165 - Manager performance

166 - Cost control compared to cost reduction

167 - Service performance

168 - Non financial performance

169 - Quiz

14 - Monitoring Performance and Reporting

170 - Introduction

171 - Measurement of performance

172 - Five ways to measure performance

173 - Measuring activity

174 - Measuring liquidity

175 - Measuring investments

176 - Interpretation of performance

177 - Question of measuring performance

178 - Answer to question

179 - Quiz

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