Download CIMA Learning System Fundamentals of Management Accounting: by Janet Walker PDF

By Janet Walker

CIMA's professional studying process has been written by means of former CIMA examiners along side the CIMA college. they supply a transparent logical path during the new syllabus to particularly organize scholars to cross, first time. CIMA reputable studying platforms comprise: * step by step assurance at once associated with the CIMA syllabus studying results * bankruptcy and subject summaries * large query perform * entire Revision part * CBA type mock examination * color format for simple navigation the hoop binder structure permits you to upload on your notes as you're employed in the course of the approach, and if attending periods, to only take the bankruptcy you wish. CIMA legit studying platforms are the one fabrics written and recommended by way of the CIMA school. * Re-engineered to fulfill the calls for of the hot CIMA certificates in enterprise Accounting 2006 syllabus * entire built-in package deal incorporating syllabus assistance, complete textual content, instructed articles, revision courses and large query perform * CIMA legit studying structures are the single fabrics written and recommended through the CIMA college.

Show description

Read Online or Download CIMA Learning System Fundamentals of Management Accounting: New syllabus (CIMA Certificate Level 2008) PDF

Similar managerial books

Construction Accounting & Financial Management, 2nd Edition

This e-book takes normal company accounting and fiscal ideas in addition to engineering economics and adapts them to the original features of the development undefined. It offers all the key monetary administration ideas wanted by means of development managers below one disguise, addressing how they're utilized within the building and the way they have interaction.

Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia

A lot has been written in regards to the fiscal and political difficulties of nations which are within the technique of altering from centrally deliberate platforms to marketplace structures. such a lot reports have excited by the industrial, criminal, political and sociological difficulties those economies have needed to face throughout the transition interval.

Financial Services Anti-Fraud Risk and Control Workbook

Myth-busting counsel for fraud preventionin a pragmatic workbook formatAn very good primer for constructing and imposing an anti-fraud software that works, monetary companies Anti-Fraud danger and keep an eye on Workbook engages readers in an soaking up self-paced studying event to boost familiarity with the sensible elements of fraud detection and prevention at banks, funding organisations, credits unions, insurance firms, and different monetary providers companies.

Encyclopedia of Finance

The Encyclopedia of Finance, moment version, constructed from over a thousand person definitions and chapters, is the main accomplished and updated source within the box, integrating the most up-tp-date terminology, examine, concept, and functional functions. Showcasing contributions from a global array of specialists, the revised variation of this significant reference paintings is exceptional within the breadth and intensity of its insurance.

Extra resources for CIMA Learning System Fundamentals of Management Accounting: New syllabus (CIMA Certificate Level 2008)

Sample text

The depreciation of the quality testing machine is a direct cost of the quality control activity because it can be specifically attributed to this cost object. The cost of the samples destroyed during testing is a direct cost of the quality control activity because it can be specifically attributed to this cost object. The insurance of the factory is an indirect cost of the quality control activity because it cannot be specifically attributed to this cost object but must also be attributed to other activities undertaken in the factory.

Royalty costs and direct material costs are variable costs. 2 As activity increases within the relevant range, the total variable costs will increase and the total fixed cost will remain the same. The variable cost per unit will remain the same and the fixed cost per unit will decrease. 3 Total production cost ¼ (3,000 Â £2) + £4,000 ¼ £10,000. 5 The period fixed cost is £200. 7 (a) The wages paid to the cleaner who is sent to the client’s premises (b) The cost of carpet shampoo used by the cleaner (c) The salaries of Spotless Ltd’s accounts clerks (d) Rent of the premises where Spotless Ltd stores its cleaning materials and equipment (e) Travelling expenses paid to the cleaner to reach the client’s premises (f ) Advertising expenses incurred in attracting more clients to Spotless Ltd’s business Direct cost 4 Indirect cost 4 4 4 4 4 The direct costs are (a), (b) and (e) because they can be directly identified with the cost object under consideration (this particular client).

Do we mean the direct cost, the marginal cost, the full cost or some other measure of cost? When we consider the full cost in this example there is a profit of £10 on this particular cost unit if it is sold for £50. This is referred to as a profit margin on sales of 20 per cent (10=50) and a profit mark-up on full cost of 25 per cent (10=40). These are the ‘strictly correct’ definitions of margin and mark-up. However, in practice, the two terms tend to be used interchangeably. The important thing in an assessment question is that you should establish whether profit is to be calculated as a percentage of cost, or as a percentage of selling price.

Download PDF sample

Rated 4.74 of 5 – based on 32 votes