Management Accounting Study map
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1 Management Accounting map BEFORE YOU BEGIN Scheduling your exam appointment Foundation exams rules and regulations Preparing for Foundation exams Learning objectives Frequently asked questions Additional learning support BYB MODULE 1 Using your study guide Using your epub study guide guide (PDF) M1 guide (PDF) Chapter overviewmodule 1 time proportion: 7% MODULE 2 guide (PDF) M2 Chapter overviewmodule 2 MODULE 3 time proportion: 15% M3 guide (PDF Chapter overviewmodule 3 time proportion: 23% MODULE 4 guide (PDF) Chapter overviewmodule 4 M4 time proportion: 20% MODULE 5 MODULE 6 guide (PDF) M5 guide (PDF) Chapter overviewmodule 5 time proportion: 12% Chapter overviewmodule 6 time proportion: 18% M6 MODULE 7 EXAM PREPARATION Scheduling your exam appointment What to expect on the day of your exam Accessing and understanding your results What to expect on the day of your exam Exam tutorial Pearson VUE On-screen calculator On-screen exam tools EP M7 guide (PDF) Chapter overviewmodule 7 time proportion: 5% Key: Activity Audio Check your understanding guide Supplementary document Video Web link
2 2 MANAGEMENT ACCOUNTING Detailed study planning Before you begin Scheduling your exam appointment 10 mins Foundation exams rules and regulations 20 mins Preparing for Foundation exams 20 mins Learning objectives 10 mins Frequently asked questions 20 mins Additional learning support 5 mins Using your study guide 5 mins Using your epub study guide 10 mins guideintroduction 20 mins R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_ DTP: Mira 1st pages 2nd edn
3 STUDY MAP Module 1The nature and purpose of management accounting Audio: Chapter overviewmodule 1 5 mins guidebefore you begin 1 guidethe management accounting function 25 mins 2 guidefinancial accounting, cost and management accounting 3 guideproviding information for planning, control and decision-making 4 guideinformation and value creation 2.5 hrs 5 guidedevelopments in management accounting 6 guidesustainability and management accounting 7 guidemanagement accounting systems 2.5 hrs guidequick revision questions 8.5 hrs R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_141218DTP: Mira1st pages 2nd edn
4 4 MANAGEMENT ACCOUNTING Module 2Cost classification Audio: Chapter overviewmodule 2 5 mins guidebefore you begin 1 guiderelevant costs 6.5 hrs guidequick revision questions 1 2 guideintroduction to cost behaviour 1.5 hrs 3 guidefixed costs and variable costs 45 mins 4 guidecost behaviour patterns 5 guidecost estimation 6 guidedetermining the fixed and variable elements of semi-variable costs 7 guidecomponents of a product's cost 45 mins guidequick revision questions 2 40 mins 3 hrs 45 mins 3 hrs 18 hrs R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_141218DTP: Mira1st pages 2nd edn
5 STUDY MAP Module 3Types of product costing Audio: Chapter overviewmodule 3 15 mins guidebefore you begin 1 guidecost classification 45 mins 2 guideoverheads 3 guideabsorption costing: an introduction 4 guideoverhead allocation 5 guideoverhead apportionment 6 guideoverhead absorption 1.5 hrs 7 guideabsorption rates 8 guidemarginal costing: an introduction 20 mins 9 guidemarginal costing, absorption costing and the calculation of profit 2.5 hrs guidequick revision questions 1 10 guideintroduction to Activity Based Costing (ABC) 11 guideoutline of an ABC system 1.5 hrs 12 guideabsorption costing versus ABC 1.5 hrs 13 guidemarginal costing versus ABC 20 mins 14 guideintroducing an ABC system into an organisation 15 guideadvantages and disadvantages of ABC guidequick revision questions 2 16 guidefeatures of process costing and job costing 17 guideprocess costing: an introduction 18 guidedealing with losses 19 guideaccounting for scrap 20 guidevaluing closing work in process 21 guidejob costing guidequick revision questions 3 20 mins 1.5 hrs R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_141218DTP: Mira1st pages 27.5 hrs 2nd edn
6 6 MANAGEMENT ACCOUNTING R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_ DTP: Mira 1st pages 2nd edn
7 STUDY MAP Module 4Budgeting and variance analysis Audio: Chapter overviewmodule 4 10 mins guidebefore you begin 1 guidethe purpose and benefits of budgeting 2 guidesteps in budget preparation 40 mins 3 guidepreparing functional operating budgets 4 guidecash budgets 2.5 hrs 5 guidebudgeted financial statements 6 guideflexible budgets 7 guideincremental and zero-based budgeting (ZBB) systems 8 guidebudgeting, performance and motivation 2.5 hrs guidequick revision questions 1 9 guidestandard costing guidequick revision questions 2 10 guidebudgetary control and variance analysis 11 guidedirect material cost variances 12 guidedirect labour cost variances 13 guidevariable production overhead variances 14 guidefixed production overhead variances 15 guidethe reasons for cost variances 20 mins 16 guidethe significance of cost variances 17 guidesales variances 40 mins 18 guideoperating statements 40 mins 19 guideinvestigating variances 20 guidecontrol action guidequick revision questions 3 3 hrs R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_141218DTP: Mira1st pages 24 hrs 2nd edn
8 8 MANAGEMENT ACCOUNTING R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_ DTP: Mira 1st pages 2nd edn
9 STUDY MAP 9 Module 5Performance measurement Audio: Chapter overviewmodule 5 5 mins guidebefore you begin 40 mins 1 guidethe purpose of performance measurement systems 15 mins 2 guideresponsibility centres, materiality and controllability 3.5 hrs 3 guidefinancial performance measures 7.5 hrs 4 guidenon-financial performance measures and the balanced scorecard 5 guidereward systems 1.5 hrs guidequick revision questions 14.5 hrs R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_ DTP: Mira 1st pages 2nd edn
10 10 MANAGEMENT ACCOUNTING Module 6Short-term and long-term decision making Audio: Chapter overviewmodule 6 10 mins guidebefore you begin 1 guideintroduction to decision making 2 guiderelevant costs 10 mins 3 guidechoice of product (product mix) decisions 4 guidemake or buy decisions 5 guideoutsourcing 1.5 hrs guidequick revision questions 1 20 mins 6 guidecost volume profit (CVP) analysis and break-even 7 guidethe contribution to sales (C/S) ratio 8 guidethe safety margin 10 mins 9 guidebreak-even calculations and profit targets 2.5 hrs 10 guidebreak-even, contribution and profit/volume charts 3.5 hrs 11 guidelimitations of cost volume profit (CVP) analysis 20 mins guidequick revision questions 2 12 guidethe payback method 13 guidethe accounting rate of return (ARR) 14 guidethe impact of risk and uncertainty in decision making 15 guidethe process of investment decision making 16 guidepost-completion audit (PCA) guidequick revision questions 3 20 mins R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_141218DTP: Mira1st pages 21.5 hrs 2nd edn
11 STUDY MAP 11 R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_ DTP: Mira 1st pages 2nd edn
12 12 MANAGEMENT ACCOUNTING Module 7Inventory and pricing decisions Audio: Chapter overviewmodule 7 10 mins guidebefore you begin 20 mins 1 guidejust-in-time (JIT) systems 1.5 hrs 2 guideinventory control levels 3 guideinventory management techniques 4 guidepricing decisions 1.5 hrs guidequick revision questions 6 hrs R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_ DTP: Mira 1st pages 2nd edn
13 STUDY MAP Exam preparationrevision Scheduling your exam appointment 10 mins 1 guiderevise Modules 1 and 2 guiderevision questions for Modules 1 and 2 2 guiderevise Module 3 guiderevision questions for Module 3 3 guiderevise Modules 4 and hrs guiderevision questions for Modules 4 and hrs 4 guiderevise Modules 6 and 7 guiderevision questions for Modules 6 and 7 What to expect on the day of your exam 5 mins Video: What to expect on the day of your exam 5 mins Pearson VUE On-screen calculator 5 mins On-screen exam tools 5 mins Exam tutorial Accessing and understanding your results 10 mins 50 mins 14 hrs R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_141218DTP: Mira1st pages 2nd edn
14 14 MANAGEMENT ACCOUNTING Suggested study schedule by weeks Six weeks Module hours Suggested weeks 1 The nature and purpose of management accounting 8.5 Week 1 2 Cost classification 18 Week 1, 2 3 Types of product costing 27.5 Week 2, 3 4 Budgeting and variance analysis 24 Week 3, 4 5 Performance measurement 14.5 Week 4, 5 6 Short-term and long-term decision making 21.5 Week 5, 6 7 Inventory and pricing decisions 6 Week 6 12 weeks Module hours Suggested weeks 1 The nature and purpose of management accounting 8.5 Week 1 2 Cost classification 18 Week 1, 2, 3 3 Types of product costing 27.5 Week 3, 4, 5, 6 4 Budgeting and variance analysis 24 Week 6, 7, 8 5 Performance measurement 14.5 Week 8, 9, 10 6 Short-term and long-term decision making 21.5 Week 10, 11, 12 7 Inventory and pricing decisions 6 Week weeks Module hours Suggested weeks 1 The nature and purpose of management accounting 8.5 Week Cost classification 18 Week Types of product costing 27.5 Week Budgeting and variance analysis 24 Week Performance measurement 14.5 Week Short-term and long-term decision making 21.5 Week Inventory and pricing decisions 6 Week weeks Module hours Suggested weeks 1 The nature and purpose of management accounting 8.5 Week Cost classification 18 Week Types of product costing 27.5 Week Budgeting and variance analysis 24 Week Performance measurement 14.5 Week Short-term and long-term decision making 21.5 Week Inventory and pricing decisions 6 Week R:\Workgroups\CPA-Production\CPA Course Material\CPA 104 SMA\SMA-Subject-outline\186245_ma_myol-asset_study-map_1st-edn_ DTP: Mira 1st pages 2nd edn
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