FIA MA1: Management information - Study Text 2015

FIA MA1 MANAGEMENT INFORMATION INTERACTIVE TEXT FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015 MA1 MANAGEMENT INFORMATION BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the FIA qualification. In this, the only MA1 study text to be reviewed by the examiner: • We highlight the most important elements in the syllabus and the key skills you will need • We signpost how each chapter links to the syllabus and the study guide I N T E R A C T I V E T E X T • We provide lots of exam focus points demonstrating what the examiner will want you to do • We emphasise key points in regular fast forward summaries • We test your knowledge of what you’ve studied in quick quizzes • We examine your understanding in our exam question bank • We reference all the important topics in our full index BPP’s Practice & Revision Kit and i-Pass products also support this paper. FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015 MA1 MANAGEMENT INFORMATION First edition March 2011 Third edition September 2013 ISBN 9781 4453 7023 1 Previous ISBN 9781 4453 9962 1 eISBN 9781 4453 7058 3 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142-144 Uxbridge Road London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Ricoh Ricoh House Ullswater Crescent A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and e-learning materials do not write and update themselves. People write them on their own behalf or as employees of an organisation that invests in this activity. Copyright law protects their livelihoods. It does so by creating rights over the use of the content. 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If they act illegally and unethically in one area, can you really trust them? © BPP Learning Media Ltd 2013 ii CONTENTS Contents Page Introduction Helping you to pass – the ONLY MA1 study text reviewed by the examiner!....................................................v Chapter features......................................................................................................................................vi Studying MA1........................................................................................................................................vii The Computer Based Examination............................................................................................................xiv Tackling Multiple Choice Questions.......................................................................................................... xv Part A The nature and purpose of cost and management accounting 1 Business organisation and accounting................................................................................................ 3 2 Introduction to management information.......................................................................................... 21 Part B Cost classification and measurement 3 Cost units, cost classification and profit reporting.............................................................................. 37 4 Management responsibility and performance measurement................................................................ 55 Part C Source documents and coding 5 Source documents and coding ....................................................................................................... 71 Part D Cost accounting 6 Accounting for material and labour costs.......................................................................................... 99 7 Overhead costs ........................................................................................................................... 125 8 Job, batch and process costing..................................................................................................... 143 Part E The spreadsheet system 9 The basics of using spreadsheets .................................................................................................. 169 10 Using spreadsheets to present information ..................................................................................... 199 Exam question bank ............................................................................................................................. 235 Exam answer bank................................................................................................................................ 243 Index..................................................................................................................................................... 247 Review form iii MA1 MANAGEMENT INFORMATION iv ... - tailieumienphi.vn