CPA-Intermediate Management Accounting

About Course

UNIT DESCRIPTION
This paper is intended to equip the candidate with knowledge, skills and attitudes that will
enable him/her to apply the principles of cost estimation and cost and management accounting
techniques and methods for decision making.
LEARNING OUTCOMES
A candidate who passes this paper should be able to:
 Estimate the cost of goods and services
 Analyse product costs for manufacturing and non-manufacturing activities
 Prepare marginal and absorption cost statements
 Analyse an organisation’s activities through budgetary control process
 Analyse variances for decision making

Course Content

The context of management accounting:
1.1 Definition and scope of Cost and Management accounting 1.2 Role of Management Accounting in decision making 1.3 Users of Management accounting information 1.4 Cost accounting as a subset of management accounting 1.5 Management accounting and financial accounting 1.6 Difference between management accounting and financial accounting 1.7 Relationship between Management accountant and other managers 1.8 Limitations of management accounting

The context of management accounting:

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