Section A Nature， Source and Purpose of Management Information 2
Chapter 1 Accounting for management 2
Chapter 2 Sources of data 8
Chapter 3 Presenting information 16
Chapter 4 Cost classification 26
Section B Cost Accounting Techniques 40
Chapter 5 Accounting for material 40
Chapter 6 Accounting for labour 58
Chapter 7 Accounting for overhead 67
Chapter 8 Absorption and marginal costing 80
Chapter 9 Process costing 87
Chapter 10 Alternative costing methods 104
Section C Budgeting 112
Chapter 11 Forecasting 112
Chapter 12 Budgeting 129
Chapter 13 Functional budgeting and cash budgeting 142
Chapter 14 Capital expenditure budgeting and project appraisal 149
Section D Standard Costing 160
Chapter 15 Standard costing 160
Section E Performance Measurement 178
Chapter 16 Financial measurement and application 178
Chapter 17 Non-financial measurement and application 189
Appendix—Formula Sheet and Tables 199
Lecture Example Answers 202
精选必做题答案 212
Management Accounting Specimen Exam applicable form June 2014 234
Specimen Exam Answers 238
Reference 242