BA2 Textbook Syllabus
Chapter 1
Syllabus A. THE CONTEXT OF MANAGEMENT ACCOUNTING
A1. Purpose of management accounting and the role of the Management Accountant
- A1a. The Need for Management Accounting
- A1b. Decision Making Levels
- A1c. CIMA's definition of a Management Accountant's Role
- A1d. Global Management Accounting Principles
- A1d. IFAC Definition and Role of an Accountant
- A1d. The Management Accountant's Position
A2. Role of CIMA as a professional body for Management Accountants
All subject exam questionsChapter 2
Syllabus B. COSTING
B1. Demonstrate cost identification and classification
- B1a. Cost Identification and Cost Classification
- B1b. Cost Behaviour
- B1c. High low Analysis
- B1c. Scatter Diagrams
- B1c. Linear Equations
- B1c. Regression Analysis and Correlation
- B1c. Limitations of Regression Analysis
- B1d/C3a. Relevant Costs and Decision Making
B2. Apply absorption costing and marginal costing
- B2a. Allocation and Apportionment
- B2a. Reapportionment of Service Cost Centres
- B2b. Absorption of overheads
- B2b. Under and Over Absorption
- B2c. Absorption and Marginal Costing
- B2c. Contribution
- B2c. Calculate Profits Under Absorption and Marginal Costing
- B2d. AB v MC Profit
- B2d. Pricing
Chapter 3
Syllabus C. PLANNING AND CONTROL
C1. Prepare budgets for planning and control
- C1a. The Budget Process
- C1b. Principal Budget Factor
- C1b. Preparation of functional
- C1c/d. Budgeted Cash Flows
- C1a. Types of Budgets
- C1e/f. Fixed, Flexible and Flexed Budgets
C2. Apply variance analysis to reconcile budgeted and actual profits in a marginal format
- C2a. Principles of Standard Costing
- C2a. Remuneration Methods
- C2b. Materials Variances
- C2b. Labour Variances
- C2b. Variable Overhead Variances
- C2b. Overall Illustrations of Material / Labour / Variable Overhead Variances
- C2b. Sales Variances
- C2b. Reconciliation of Operating Statement - Marginal Costing
- C2b. Interpret Variances
C3. Calculate appropriate financial and non-financial performance measures
- C3ab. Service Industry Costing
- C4d. Job and Batch Costing
- C3ab. Composite Cost Units
- C3b. Financial Performance Measures
- C3b. Non Financial Performance Measures
- C3b. The 3 E's
- C3b. Balanced Scorecard
C4. Prepare accounts and reports for managers
All subject exam questionsChapter 4
Syllabus D. DECISION MAKING
D1. Demonstrate the impact of risk
- D1a. Risk And Probability
- D1b. Expected Values
- D1b. Decision Trees
- D1b. Payoff Tables
- D1c. Measures of Average
- D1d. Standard Deviation
- D1d. Normal Distribution
D2. Demonstrate the use of appropriate techniques for short-term decision making
- D2a. Break Even Analysis
- D2a. Break Even Charts
- D2b. Make or Buy
- D2c. Limiting Factors With One Scarce Resource
D3. Demonstrate the use of appropriate techniques for long-term decision making
- D3a/b. Time Value of Money, Annuities and Perpetuities
- D3c. Payback
- D3c. Net Present Value and Internal Rate of Return