7/25/2019 Term 1,2,3 Syllabus for Performance (Managerial Accounting)

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Term 1

Management Accounting (C1, P1): 100 marks , Exam type: Integrated Case tudy at

Aptec!

r" #o" Topic Primary $e%erence

&uration

('0 !rs)

1 T!e context o% management accounting

CIMA C1 tudy

Text, C! 1

1

Cost c*assi%ication + measurement CIMA C1, C!

&ea*ing -it! o.er!eads CIMA C1, C!

' Acti.ity /ased Costing (A/C) CIMA P1, C!

t!er costing tec!ni2ues CIMA P1, C! '

/reak e.en ana*ysis CIMA P1, C!

3 $e*e.ant costs and &ecision4Making CIMA P1, C! '

5 6ariance ana*ysis: ca*cu*ations CIMA P1, C! 5 '

7 6ariance ana*ysis: discussion e*ements CIMA P1, C! 7 1

10 Ad.anced .ariances CIMA P1, C! 10 '

11 /udgetary %rame-ork CIMA P1, C! 11

1 /udgetary contro* CIMA P1, C! 1

Note:

1. Term end exam of P1 will be in the form of integrated Case study of 3 hrs

Term

7/25/2019 Term 1,2,3 Syllabus for Performance (Managerial Accounting)

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Management Accounting II (P): 100 marks, Exam type: Integrated Case tudy at Aptec!

r" #o" Topic Primary $e%erence

&uration

(0 !rs)

1 T!e modern 8usiness en.ironment CIMA P, C! 1

Costing tec!ni2ues CIMA P, C!

9earning cur.es CIMA P, C!'

' T!e pricing decision CIMA P, C!11

$esponsi8i*ity centres CIMA P, C! '

Per%ormance measures and 8udgetary contro* CIMA P, C!

3 A*ternati.e measures o% per%ormance CIMA P, C!3

5 Trans%er pricing 1 CIMA P, C!5 '

1. Term end exam of P2 will be in the form of integrated Case study of 3 hrs

Term

Ad.anced Management Accounting (P): 100 marks (sy**a8us o% Term a*so examina8*e)

7/25/2019 Term 1,2,3 Syllabus for Performance (Managerial Accounting)

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Sr. No. Topi Primary !eferene

"uration

#2$ hrs%

1 Transfer priing 2 C&'( P2) Ch* 2

2 &n+estment appraisal tehni,ues C&'( P2) Ch-

3 /urther aspets of in+estment appraisal C&'( P2) Ch1$ *

The treatment of unertainty and ris0 in deisionma0ing C&'( P2) Ch12

!is0 management C&'( P2) Ch13 1

Colleting and using information C&'( P2) Ch1 1

1. Term end exam of P2 will be in the form of integrated Case study of 3 hrs