CIMA Managerial Studies (eBook)

Be prepared

Mike Rogers (Autor)

eBook Download: PDF

2008 | 1. Auflage
240 Seiten
Elsevier Science (Verlag)
978-0-08-056095-3 (ISBN)

Infos

Be prepared for your CIMA Managerial Level Studies CIMA Managerial Studies brings you quickly and thoroughly up to speed for your Managerial Level studies by covering the key components of the CIMA Certificate in Business Accounting. CIMA tutor and author, Mike Rogers, explores the areas that are most problematic for students who are embarking on Managerial Level studies without having first completed the CIMA Certificate in Business Accounting and provides the relevant information.

With summaries of key theory and a self-test Question and Answer section at the end of each chapter, this book is an essential addition to the CIMA Official Learning systems and Exam Practice Kits.

Check out Mike Rogers' blog (CIMAmanagerialstudies.wordpress.com), for frequently updated information on the accounting and audit aspects of your managerial studies including changes to current International Financial Reporting Standards.

.IFRS
.Corporate Governance
.Financial reporting
.Business Maths

Inhalt

Front Cover 1
CIMA Managerial Studies: Be Prepared 4
Copyright page 5
Table of Contents 6
Introduction: Not Another Book? 10
Chapter 1 Management Accounting 18
Introduction 20
Why Does Paper P1 Cause Problems? 21
CBA Paper CO1 22
A Cost Determination 23
Calculating Overhead Absorption Rates 26
B Cost Behaviour and Breakeven Analysis 30
C Standard Costing and Variance Analysis 34
D Process Costing 41
E Cost Accounting Systems (Cost Bookkeeping) 49
F The Changing Face of Management Accounting 52
Revision Questions 54
Solutions to Revision Questions 58
Chapter 2 Financial Accounting and Reporting 66
A Syllabus Overview 68
B The Regulatory Framework 71
The Operating and Financial Review 72
C Single Company Financial Accounts 76
D Managing Short-Term Finance 84
Readings 88
How to Get Involved in CIMA’s Community of Practice 89
Real Time Financial Reporting 90
Revision Questions 94
Solutions to Revision Questions 99
Chapter 3 Auditing and Governance 104
A Introduction 106
B External Audit and the Reporting Process 107
Requirements of CIMA Paper P7 107
External Audit and the Reporting Process 108
C Internal Audit 120
D Corporate Governance and the Combined Code 120
E Corporate Failures 123
F The Sarbanes Oxley Act 125
Revision Questions 126
Solutions to Revision Questions 127
Chapter 4 Business Mathematics 130
Introduction 132
Back to Basics 133
A Algebra and Equations 134
B Accuracy and Approximation 142
C Analysing Data 143
Measures of Dispersion 145
D Probability, Payoff, Forecasting and Correlation 150
E Compounding and Discounting 159
Revision Questions 166
Solutions to Revision Questions 168
Chapter 5 Budgeting Techniques 172
Introduction 174
Your Earlier Studies? 175
Budgeting Basics 175
A The Master and Subsidiary Budgets 177
B Limiting Factors 178
C Preparation of the Budgets 179
D The Budget Committee and Manual 179
E Preparing the Cash Budget 180
F Flexed Budget Preparation 181
G Other Types of Budgets 183
H The Budget and Performance Evaluation 187
I The Concept of Beyond Budgeting 189
Revision Questions 192
Solutions to Revision Questions 196
Appendix A: Glossary of Terms, (those not in the CIMA Official Terminology) 204
Appendix B: Useful Websites 208
Appendix C: IAS 1 Presentation of Financial Information (revised December 2003) 212
Key points 214
Content of financial statements 214
Guidance on implementing IAS 1 222
Appendix D: Formulae 230
Descriptive statistics 232
Time series 232
Linear regression and correlation 232
Financial Mathematics 232
Index numbers 233
Coefficient of correlation (r) 234
Mathematical tables 234
Index 238

Produkt-Details

• Erscheint lt. Verlag: 18.3.2008
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-10: 0-08-056095-4 / 0080560954
• ISBN-13: 978-0-08-056095-3 / 9780080560953