Aim: This subject aims to test students’ ability to apply relevant management accounting and financial management principles and techniques in analyzing and providing business information to management for the purposes of planning, control, performance evaluation and decision-making.
Examination Format (3 hours):
Section A: Two questions (compulsory) 40 marks
Section B: 3 out of 4 questions (20 marks each) 60 marks
Course Outline:
Part I Management Accounting
Chapter 2 Activity Based Costing
Chapter 5 CVP, Limiting Factors and Throughput Accounting
Chapter 6 Relevant Cost Concepts in Decision Making
Chapter 7 Pricing Policies and Profitability Analysis
Chapter 8 Transfer Pricing Methods
Chapter 9 Divisional Performance Measures
Chapter 10 Segment Performance Measurement
Chapter 11 Strategic Management Accounting and Process
Part II Financial Management
Chapter 12 Financial Management and Financial Objectives
Chapter 13 Financial Management Environment
Chapter 14 Time Value of Money
Chapter 15 Capital Budgeting and Basic Investment Appraisal Techniques
Chapter 16 DCF with Inflation and Taxation
Chapter 17 Asset Investment Decisions and Capital Rationing
Chapter 18 Working Capital management
Chapter 19 Managing Inventory, Accounts Receivable and Accounts Payable
Chapter 25 Business Valuations
Chapter 28 Financial Forecasting
Past Examination Papers
Financial Calculator Powerpoint
