Syllabus Overview
The aim of the syllabus is to develop knowledge and understanding of providing basic management information in an organisation to support management in planning and deci
Objectives `
On completion of this paper, candidates should be able to:
1. Explain the nature and purpose of cost and management accounting
2. Identify source documents in a costingsystems and correctly code data
3. Classify costs by nature, behaviour and purpose
4. Record costs for material, labour and expenses
5. Use spreadsheets in Micrososft Excel
Assessment Examination
1 progress tests 2 hours Computer Based Examination (CBE)
1 mock exam Examination format: 50 MCQ ( Compulsory Questions )
Recommended readings:
Paper Foundation in Accountancy MA1 - Management Information (BPP Learning Media) - Study Text, Course Notes and Revision Kit
Relevant articles :
Examiner's Report: http://www.accaglobal.com/my/en/student/exam-support-resources/foundation-level-study-resources/ma/ma1-examiners-reports.html.
Technical Articles: http://www.accaglobal.com/my/en/student/exam-support-resources/foundation-level-study-resources/ma1/technical-articles1.html
Open tuition and Acowtancy Website
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STUDY PLAN (July - December 2019)
Questions
Reference
Assumed knowledge ST/CN/R Compulsory
Date Session Topic required K
17/7 & 19/7 1 The nature and purpose of cost and management accounting Definition, 1&2 RK - page 5-7;page 11-12
Nature of business organisation and accounting systems measurement, CN - page 23-
30,pg 35-42
classification,
calculation
24/7 & 26/7 4-5 Source documents and coding Definition, 5 RK - page 25-29
calculation, document CN - page 73-90
cycle
31/7 & 2/8 6-7 Recording Cost - Accounting for material Definition, 6 RK - page 33-29
Inventory Valuation Method calculation, document CN - page 100-103
cycle
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7/8 & 9/8 9-10 Recording Cost - Accounting for other expenses: overhead cost Definition,Recording, 7 RK - page 40-43
Calculation, CN - page 113-126
Measurement
13/8-14/8 11-12 Recording Cost - Accounting for product cost, Job & Batch Definition,Recording, 8 RK - page 47-53
Costing Calculation CN - page 127-139
21/8 & 23/8 13 Debrief Progress Test 2 The Definition,Recording, 9 RK - page 55-63
basic of using Spreadsheet Calculation, CN - page 153-161
Measurement
27/8 & 28/8 14-15 Using Spreadsheets to Present Information Application 10 RK - page 67-79
CN - page 163-172
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ment in planning and decision making.
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Questions
Additional
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Compilation of extra exercises chapter 7
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PT 1
PIC Sec Qs # CHAPTER
HAZEL Sec A 1 1
2
3
4
5
6 2
7
8 3
9
10
11
12
13 4
14
15 5
16
17
18
19
20 5
21
22
23
24
25
26 5
27
28
29
30
31
32
33 6
34
35
36
37 6
38
39
40
41
42
43 7
44
45
46
47 8
48
49
50
Administrative procedures:
Exam date:
Dateline for compilation:
Dateline for printing:
Compile by:
Vet by:
PT 1
Topic Marks PIC Sec
function of office 50 x 2M = 100 NOR HAFIZAH Sec A
function manual / policies
double entry bookkeeping
computerised accounting system
computerised accounting system
Integrated & interlocking accounting system
Integrated & interlocking accounting system
Management Information
Management Information
Management Information
Management Information
Management Information
Trainee accountant
cost and management accounting system
Source documents
Source documents
Source documents
Coding
Coding
Cost Classification
Cost Classification
Cost Classification
Cost Classification
Cost Classification
Cost Classification
Absorption and marginal costing
Absorption and marginal costing
Absorption and marginal costing
Performance measures
Performance measures
Performance measures
Performance measures
Accounting for materials
Accounting for materials
Accounting for materials
Accounting for materials
Accounting for labour
Accounting for labour
Accounting for labour
Accounting for labour
Accounting for labour
Accounting for labour
Accounting for Expenses
Accounting for Expenses
Accounting for Expenses
Accounting for Expenses
Job and Batch Costing
Job and Batch Costing
Job and Batch Costing
Job and Batch Costing
Administrative procedures:
15-Aug-19 Exam date:
10-Aug-19 Dateline for compilation:
11-Aug-19 Dateline for printing: (online cbe)
HAZEL Compile by:
SITI ZALIKHA Vet by:
TRIAL 1
Qs # CHAPTER 1 Topic Marks
1 1&2 function of office 50 x 2M = 100
2 function manual / policies
3 double entry bookkeeping
4 computerised accounting system
5 computerised accounting system
6 Integrated & interlocking accounting system
7 3&4 Management Information
8 Management Information
9 Management Information
10 5 Source documents
11 Coding
12 Coding
13 Cost classification
14 Cost classification
15 Absorption and marginal costing
16 Absorption and marginal costing
17 Absorption and marginal costing
18 6 Performance measures
19 Performance measures
20 Performance measures
21 Accounting for materials
22 Accounting for materials
23 Accounting for labour
24 Accounting for labour
25 7 Accounting for Expenses
26 Accounting for Expenses
27 Accounting for Expenses
28 Accounting for Expenses
29 8 Job Costing
30 Batch Costing
31 Process Costing
32 Process Costing
33 Process Costing
34 Process Costing
35 9 Spreadsheet overview
36 Spreadsheet overview
37 Spreadsheet overview
38 Spreadsheet overview
39 Spreadsheet overview
40 Spreadsheet overview
41 10 Creating and using spreadsheet
42 Creating and using spreadsheet
43 Creating and using spreadsheet
44 Presenting and printing spreadsheet
45 Presenting and printing spreadsheet
46 Presenting and printing spreadsheet
47 Presenting and printing spreadsheet
48 Presenting and printing spreadsheet
49 Presenting and printing spreadsheet
50 Presenting and printing spreadsheet
res:
30-Aug-19
n: 25-Aug-19
nline cbe) 26-Aug-19
NOR HAFIZAH
SITI ZALIKHA