Acca Study Text: Level 2 Paper 2.4 - Cost and Management Accounting II (4/90)

Acca Study Text: Level 2 Paper 2.4 - Cost and Management Accounting II (4/90)

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One of a series of regularly updated Study Texts providing coverage of the examinations of the Chartered Association of Certified Accountants (ACCA), this workbook covers a range of complex topics such as transfer pricing, standard process costing and pricing decisions. Weight is given to both theory and its application to specific situations and numerical problems. It includes numerous questions from past examinations with full suggested solutions and has been fully revised to meet the requirements of the 1989 course.
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Product details

  • Paperback | 605 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • 0862774136
  • 9780862774134

Table of contents

Part 1 Accounting for products and services: cost accumulation, absorption costing; marginal costing and absorption costing; opportunity costing; process costing. Part 2 Budgets and budgetary control: budgets and budget preparation; detailed budget preparation; budgetary control; behavioural influences in budgeting; quantitative methods in budgeting - cost estimation and sales forecasting, choice of sales/produciton mix. Part 3 Standard costing: standard costing - introduction; basic variance analysis; mix and yield variances; the significance and controllability of variances. Part 4 Information for decision making: cost-volume-profit analysis; relevant costs for decision making; uncertainty indecision making; pricing decisions; capital expenditure decisions and DCF. Part 5 Performance evaluation and control: monetary and non-monetary measures of divisional performance; return on investment, residual income and management decisions; profit centres and transfer pricing.
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