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Find materials for this course in the pages linked along the left. Once you visit the page, you will be able to get updated cpa notes pdf, past papersexams and guides 2018. Part i foundations of management accounting chapter 1 introduction to management accounting chapter 2 management accounting and decisionmaking chapter 3 financial statements for manufacturing businesses chapter 4 classification of manufacturing costs and expenses chapter 5 management accounting theory of cost behavior chapter 6 direct costing financial statements. Cost accounting system and management control system. Management accounting is defined as processes and techniques that are focused on the effective and efficient use of organisational resources to support managers in their task of enhancing both customer value and shareholder valueit focuses on information. A business enterprise must keep a systematic record of what happens from daytotday events so that it can know its position clearly. Read about bookkeeping, accounting principles, financial statements, with 66 pages of lessons and tutorials. Lecture notes financial accounting sloan school of management. Administrative matters, discussion of accounting framework. Resource management techniques duality and networks download. Managerial and cost accounting kenyatta university. Lecture notes titile unit titile get lecture notes. Accounting can be classified into three categories. Financial accounting has twofold objective, viz, 1.
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This lecture note is an intensive introduction to the preparation and interpretation of financial information for investors and managers and to the use of financial instruments to support system and project creation. The aim of this paper is to describe the historical origin and development of cost and management accounting. Diploma in supply chain management module iii diploma in business management module iii diploma in cooperative management module iii diploma in human read more. As accounting is the language of business, the primary aim of accounting, like any other language, is to serve as a means of communication. This technique is only usable when all relationships are linear.
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