Fundamentals of Management Accounting (CIMA)

Classification of costs and cost behaviour provides a basis for understanding the various tools available for planning, control and decision making. Budgetary control requires the setting of targets and standards while the analysis of variances demonstrates the levels of performance within organisations. Accounting control mechanisms are identified and applied to provide information to managers to achieve operational efficiency.

SGH-CIMA Program Certificate in Business Accounting; Paper BA2. This subject deals with the basic techniques for the identification and control of costs and cost management. It introduces the context of management accounting in commercial and public sector bodies and its wider role in society. It identifies the position of the management accountant within organizations. There will be a two hour computer based assessment, comprising 50 compulsory questions, each with one or more parts. A variety of objective test question styles and types will be used within the assessment. Written examination testing the knowledge of every area included in the syllabus. The syllabus comprises the following topics and study weightings: A) The context of management accounting 10%; B) Cost identification and behaviour 25%; C) Planning within organisations 30% D) Accounting control systems 20%; E) Decision making 15%.

Literatura podstawowa:

CIMA Certificate: Fundamentals of Management Accounting (BA2), Essentials Pack, Kaplan Publishing, 2018

Literatura uzupełniająca:

1. Drury, C (2004), Management and cost accounting, Thomson Learning. 2. Drury, C (2005), Management accounting for business, Thomson Learning. 3. Lucey, T (2002), Costing, Thomson Learrning. 4. Wright, D (1994), A Practical Foundation in Costing, Routledge. 5. Management Accounting: Official Terminology, CIMA Publishing (2005), ISBN: 978-0-7506-6827-9 (0-7506-6827-X). 6. CIMAstudy.com - the CIMA endorsed online study system.

Kryteria oceniania:

egzamin testowy: 100.00%

D+P

Classification of costs and cost behaviour provides a basis for understanding the various tools available for planning, control and decision making. Budgetary control requires the setting of targets and standards while the analysis of variances demonstrates the levels of performance within organisations. Accounting control mechanisms are identified and applied to provide information to managers to achieve operational efficiency.

SGH-CIMA Program Certificate in Business Accounting; Paper BA2. This subject deals with the basic techniques for the identification and control of costs and cost management. It introduces the context of management accounting in commercial and public sector bodies and its wider role in society. It identifies the position of the management accountant within organizations. There will be a two hour computer based assessment, comprising 50 compulsory questions, each with one or more parts. A variety of objective test question styles and types will be used within the assessment. Written examination testing the knowledge of every area included in the syllabus. The syllabus comprises the following topics and study weightings: A) The context of management accounting 10%; B) Cost identification and behaviour 25%; C) Planning within organisations 30% D) Accounting control systems 20%; E) Decision making 15%.

Literatura podstawowa:

CIMA Certificate: Fundamentals of Management Accounting (BA2), Essentials Pack, Kaplan Publishing, 2018

Literatura uzupełniająca:

1. Drury, C (2004), Management and cost accounting, Thomson Learning. 2. Drury, C (2005), Management accounting for business, Thomson Learning. 3. Lucey, T (2002), Costing, Thomson Learrning. 4. Wright, D (1994), A Practical Foundation in Costing, Routledge. 5. Management Accounting: Official Terminology, CIMA Publishing (2005), ISBN: 978-0-7506-6827-9 (0-7506-6827-X). 6. CIMAstudy.com - the CIMA endorsed online study system.

Kryteria oceniania:

egzamin testowy: 100.00%

Classification of costs and cost behaviour provides a basis for understanding the various tools available for planning, control and decision making. Budgetary control requires the setting of targets and standards while the analysis of variances demonstrates the levels of performance within organisations. Accounting control mechanisms are identified and applied to provide information to managers to achieve operational efficiency.

SGH-CIMA Program Certificate in Business Accounting; Paper BA2. This subject deals with the basic techniques for the identification and control of costs and cost management. It introduces the context of management accounting in commercial and public sector bodies and its wider role in society. It identifies the position of the management accountant within organizations. There will be a two hour computer based assessment, comprising 50 compulsory questions, each with one or more parts. A variety of objective test question styles and types will be used within the assessment. Written examination testing the knowledge of every area included in the syllabus. The syllabus comprises the following topics and study weightings: A) The context of management accounting 10%; B) Cost identification and behaviour 25%; C) Planning within organisations 30% D) Accounting control systems 20%; E) Decision making 15%.

Literatura podstawowa:

CIMA Certificate: Fundamentals of Management Accounting (BA2), Essentials Pack, Kaplan Publishing, 2018

Literatura uzupełniająca:

1. Drury, C (2004), Management and cost accounting, Thomson Learning. 2. Drury, C (2005), Management accounting for business, Thomson Learning. 3. Lucey, T (2002), Costing, Thomson Learrning. 4. Wright, D (1994), A Practical Foundation in Costing, Routledge. 5. Management Accounting: Official Terminology, CIMA Publishing (2005), ISBN: 978-0-7506-6827-9 (0-7506-6827-X). 6. CIMAstudy.com - the CIMA endorsed online study system.

Kryteria oceniania:

egzamin testowy: 100.00%

D+P

Classification of costs and cost behaviour provides a basis for understanding the various tools available for planning, control and decision making. Budgetary control requires the setting of targets and standards while the analysis of variances demonstrates the levels of performance within organisations. Accounting control mechanisms are identified and applied to provide information to managers to achieve operational efficiency.

SGH-CIMA Program Certificate in Business Accounting; Paper BA2. This subject deals with the basic techniques for the identification and control of costs and cost management. It introduces the context of management accounting in commercial and public sector bodies and its wider role in society. It identifies the position of the management accountant within organizations. There will be a two hour computer based assessment, comprising 50 compulsory questions, each with one or more parts. A variety of objective test question styles and types will be used within the assessment. Written examination testing the knowledge of every area included in the syllabus. The syllabus comprises the following topics and study weightings: A) The context of management accounting 10%; B) Cost identification and behaviour 25%; C) Planning within organisations 30% D) Accounting control systems 20%; E) Decision making 15%.

Literatura podstawowa:

CIMA Certificate: Fundamentals of Management Accounting (BA2), Essentials Pack, Kaplan Publishing, 2018

Literatura uzupełniająca:

1. Drury, C (2004), Management and cost accounting, Thomson Learning. 2. Drury, C (2005), Management accounting for business, Thomson Learning. 3. Lucey, T (2002), Costing, Thomson Learrning. 4. Wright, D (1994), A Practical Foundation in Costing, Routledge. 5. Management Accounting: Official Terminology, CIMA Publishing (2005), ISBN: 978-0-7506-6827-9 (0-7506-6827-X). 6. CIMAstudy.com - the CIMA endorsed online study system.

Kryteria oceniania:

egzamin testowy: 100.00%

Classification of costs and cost behaviour provides a basis for understanding the various tools available for planning, control and decision making. Budgetary control requires the setting of targets and standards while the analysis of variances demonstrates the levels of performance within organisations. Accounting control mechanisms are identified and applied to provide information to managers to achieve operational efficiency.

SGH-CIMA Program Certificate in Business Accounting; Paper BA2. This subject deals with the basic techniques for the identification and control of costs and cost management. It introduces the context of management accounting in commercial and public sector bodies and its wider role in society. It identifies the position of the management accountant within organizations. There will be a two hour computer based assessment, comprising 50 compulsory questions, each with one or more parts. A variety of objective test question styles and types will be used within the assessment. Written examination testing the knowledge of every area included in the syllabus. The syllabus comprises the following topics and study weightings: A) The context of management accounting 10%; B) Cost identification and behaviour 25%; C) Planning within organisations 30% D) Accounting control systems 20%; E) Decision making 15%.

Literatura podstawowa:

CIMA Certificate: Fundamentals of Management Accounting (BA2), Essentials Pack, Kaplan Publishing, 2018

Literatura uzupełniająca:

1. Drury, C (2004), Management and cost accounting, Thomson Learning. 2. Drury, C (2005), Management accounting for business, Thomson Learning. 3. Lucey, T (2002), Costing, Thomson Learrning. 4. Wright, D (1994), A Practical Foundation in Costing, Routledge. 5. Management Accounting: Official Terminology, CIMA Publishing (2005), ISBN: 978-0-7506-6827-9 (0-7506-6827-X). 6. CIMAstudy.com - the CIMA endorsed online study system.

Kryteria oceniania:

egzamin testowy: 100.00%