BA2 Textbook Syllabus
SearchSyllabus A
THE CONTEXT OF MANAGEMENT ACCOUNTING
A1
Purpose of management accounting and the role of the Management Accountant
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A2
Role of CIMA as a professional body for Management Accountants
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Syllabus B
COSTING
B1
Demonstrate cost identification and classification
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B2
Apply absorption costing and marginal costing
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Syllabus C
PLANNING AND CONTROL
C1
Prepare budgets for planning and control
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C2
Apply variance analysis to reconcile budgeted and actual profits in a marginal format
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C3
Calculate appropriate financial and non-financial performance measures
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C4
Prepare accounts and reports for managers
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Syllabus D
DECISION MAKING