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The nature and purpose of management accounting 60%
Cost classification and cost-volume-profit analysis 20%
Types of product costing 10%
Budgeting and variance analysis 30%
Performance measurement 40%
Short-term and long-term decision-making 30%
Inventory and pricing decisions 10%
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: B. Cost Classification, Behaviour and Purpose | 20% | - Cost behaviour - Classification of costs - Cost estimation techniques |
| Topic 2: G. Performance Measurement | 15% | - Financial and non-financial performance indicators - Divisional performance and transfer pricing - Reporting performance |
| Topic 3: D. Cost Accounting Techniques | 20% | - Material and labour costing - Overhead costing and absorption - Process costing and joint products - Marginal and absorption costing |
| Topic 4: C. Business Mathematics and Statistical Techniques | 15% | - Correlation and regression analysis - Mathematical techniques - Probability and expected values |
| Topic 5: E. Budgeting | 15% | - Budget preparation techniques - Flexible budgeting - Nature and purpose of budgets |
| Topic 6: A. The Nature, Source and Purpose of Management Information | 15% | - Accounting for management - Presenting information - Sources of data |
| Topic 7: F. Standard Costing and Variance Analysis | 15% | - Interpretation and reporting of variances - Standard costing principles - Calculation of variances |
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