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Contents

Management Accounting

Rationale

Management Accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis in making informed business decisions that would allow them to be better equipped in their management and control functions. Unlike financial accountancy information (which, for public companies, is public information), management accounting information is used within an organization (typically for decision-making) and is usually confidential and its access available only to a select few.

• Definition
• Aims
• Traditional vs. innovative management accounting practices
• Development of throughput accounting
• An alternative view of management accounting
• Lean accounting (accounting for lean)
• Related qualifications
• See also
  • Lean accounting
  • Budgetary control
  • Cost accounting
  • Standard costing
  • Inventory control
  • Investment appraisal
  • Pricing decision
  • Transfer pricing
• External links
  • CIMA Forum - A place for free CIMA student support.
    
  • AICPA Financial Management Center - Resources for CPAs working in business, industry and government.

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Teaching and Learning Resources

• Learning Contents
• Learning Environment
• Teaching Strategies

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Managerial Accounting and the Business Organization, Introduction to Cost Behavior and Cost-Volume Relationships

Lectures and Tutorials

• Lecture
• Lecture

Problems

• Problem 2-A1 - P2-A1.XLS   
• Problem 2-40 - P2-40.xls
• Problem 2-51 - P2-51.xls  

Measurement of Cost Behavior. Cost Management Systems and Activity-Based Costing

Lectures and Tutorials

• Lecture
• Lecture

Problems

• Problem 3-43 - P3-43.xls
• Problem 3-A3 - P3-A3.xls
• Problem 4-B1 - P4-B1.xls

Relevant Information and Decision Making: Marketing Decisions

Lectures and Tutorials

• Lecture

Problems

• Problem 5-28 - P5-28.xls
• Problem 5-B3 - P5-b3.xls  

Relevant Information and Decision Making: Production Decisions

Lectures and Tutorials

• Lecture

Problems

• Problem 6-23 - P6-23.xls
• Problem 6-34 - P6-34.xls
• Problem 6-36 - P6-36.xls
• Problem 6-B1 - P6-B1.xls  
• Problem 6-B3 - P6-B3.xls

The Master Budget. Flexible Budgets and Variance Analysis.

Lectures and Tutorials

• Lecture
• Lecture

Problems

• Problem 7-26 - P7-26.xls
• Problem 7-29 - P7-29.xls
• Problem 7-40 - P7-40.xls
• Problem 8-36 - P8-36.xls
• Problem 8-A1 - P8-A1.xls
• Problem 8-A3 - P8-A3.xls  

Management Control Systems and Responsibility Accounting. Management Control in Decentralized Organisations

Lectures and Tutorials

• Lecture
• Lecture

Problems

• Problem 9-36 - P9-36.xls
• Problem 9-B2 - P9-B2.xls
• Problem 10-25 - P10-25.xls
• Problem 10-27 - P10-27.xls
• Problem 10-31 - P10-31.xls
• Problem 10-A2 - P10-A2.xls
• Problem 10-B1 - P10-B1.xls

Capital Budgeting. Cost Allocation and Activity-Based Costing

Lectures and Tutorials

• Lecture
• Lecture

Problems

• Problem 11-43 - P11-43.xls  
• Problem 11-A2 - P11-A2.xls
• Problem 11-B3 - P11-B3.xls  
• Problem 12-26 - P12-26.xls
• Problem 12-A3 - P12-A3.xls  
• Problem 12-A4 - P12-A4.xls
• Problem 12-B2 - P12-B2.xls   

Job-Costing Systems. Process-Costing Systems.

Lectures and Tutorials

• Lecture
• Lecture

Problems

• Problem 13-A2 - P13-A2.xls
• Problem 14-37 - P14-37.xls
• Problem 14-38 - P14-38.xls  
• Problem 14-A2 - P14-A2.xls  
• Problem 14-B2 - P14-B2.xls  

Overhead Application: Variable and Absorption Costing. Basic Accounting: Concepts, Techniques, and Conventions

Lectures and Tutorials

• Lecture
• Lecture

Problems

• Problem 15-25 - P15-25.xls
• Problem 15-30 - P15-30.xls
• Problem 15-A2 - P15-A2.xls
• Problem 16-33 - P16-33.xls
• Problem 16-34 - P16-34.xls

Understanding Corporate Annual Reports: Basic Financial Statements. More on Understanding Corporate Annual Reports. Difficulties in Measuring Net Income.

Lectures and Tutorials

• Lecture
• Lecture
• Lecture

Problems

• Problem 17-42 - P17-42.xls
• Problem 17-43 - P17-43.xls
• Problem 17-45 - P17-45.xls
• Problem 17-A2 - P17-A2.xls  
• Problem 17-A3 - P17-A3.xls
• Problem 18-28 - P18-28.xls
• Problem 18-A1 - P18-A1.xls
• Problem 18-A4 - P18-A4.xls
• Problem 18-B5 - P18-B5.xls
• Problem 19-21 - P19-21.xls  
• Problem 19-A1 - P19-A1.xls
• Problem 19-A2 - P19-A2.xls   

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Financial/Managerial Accounting Horngren • Harrison Check the availability and buy your books from our Bookshop.

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