Download CIMA Revision Cards: Management Accounting Fundamentals by Janet Walker PDF

By Janet Walker

CIMA Revision playing cards are the one fabrics written and recommended by means of CIMA. they supply succinct yet entire insurance of all of the significant issues of the recent CIMA 2005 syllabus. The pocket-sized, spiral-bound structure permits them to be carried round simply, making them helpful assets anywhere you're. Diagrams and bulleted lists are used all through to reveal the foremost issues as in actual fact and concisely as attainable. This simplifies the syllabus and makes the issues effortless to benefit and take note. CIMA Revision playing cards supply: * examination suggestions and tricks * A precis of the entire key issues of the recent syllabus* visible aids to consolidate studying * examination centred, pocket sized revision courses summarising the major issues of the hot CIMA syllabus * Diagrams and tables all through toughen key strategies and reduction reminiscence retention and bear in mind * simply transportable dimension - excellent for wallet and baggage

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K Abnormal gain – if the actual loss is lower than the normal loss the difference is an abnormal gain K Abnormal loss – if the actual loss is greater than the normal loss the difference is an abnormal loss K Definitions K Process losses Sum the total volume of input (opening WIP þ input during period) Sum the total volume of output (completed units þ closing WIP) Reconcile input with output and difference is number of units of total loss Deduct normal loss from total loss. Positive difference ¼ abnormal loss.

O/h controlxx Under-absorbed o/h* xx xx Profit for period xx (v) Sales xx xx *Over-absorbed overhead is credited to P & L account 60 —————————————————————————————————————————— –––––––––––––––––––––––––––––––––––––––––––– Bookkeeping Systems Interlocking accounts K K K Used to record all information which is passed to and from financial ledger Records entries for which there is no account in cost ledger Some items affect financial accounts profit but not included in cost accounts. Examples: interest, loss on sale of fixed assets Some items affect cost accounts profit but not included in financial accounts.

40 ¼ £ 9,520 £ 8,330 Overhead incurred £ 1,190 Over-absorbed overhead 29 —————————————————————————————————————————— Specific Order Costing Job, batch and contract costing systems Key study system questions 22 25 26 Specific order costing Job/batch costing Specific order costing Topics . Job and batch costing Contract costing 31 Specific Order Costing Job and batch costing KK Specific order costing – the basic cost accounting method applicable where work consists of separately identifiable contracts, jobs or batches Characteristics of batch costing K Definition Similar to job costing Each batch is a group of similar articles, which is separately identifiable from all other batches Cost per item within batch ¼ total batch cost number of items in batch KKK Customer-driven production.

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