CAT / FIA FMA Test Centre

A1. Accounting for management

A2. Sources of Data

A3. Cost classification

A4. Presenting information

B1. Sampling methods

B2. Forecasting techniques

B3. Summarising and analysing data

B4. Spreadsheets

C1. Accounting for material, labour and overheads

C2. Absorption and marginal costing

C3. Cost accounting methods

C4. Alternative cost accounting

D1. Nature and purpose of budgeting

D2. Budget preparation

D3. Flexible budgets

D4. Capital budgeting and discounted cash flows

D5. Budgetary control and reporting

D6. Behavioural aspects of budgeting

E1. Standard costing systems

E2. Variance calculations and analysis

E3. Reconciliation of budgeted and actual profit

F1. Performance measurement overview

F2. Performance measurement - application

F3. Cost reductions and value enhancement

F4. Monitoring performance and reporting

FMA Test centre