ACCOUNTING PRINCIPLES

REVISION LECTURE
 Topics Studied
• Accounting Conventions
• Financial Statements
• Ratio Analysis
• Product / Service Costing
• CVP Analysis
• Short-term decision
making
• Budgeting including cash
budgets
• Divisional Performance
Measurement - ROI/RI
CLASS TEST INFORMATION
 Accounting Principles

The class test will be held on

Monday 29th November 2010
at 2.00 pm in room 2/10 at the
Craiglockhart Campus.
 Format of class test

Time: 1 hour 30 minutes

Three COMPULSORY Questions
All questions carry equal
weighting
 Question 1 and 2
• Mainly computational
• Management Accounting areas of module
i.e.
Product / Service Costing
CVP Analysis
Short term decision making
Budgeting including cash budgets
Divisional Performance Measurement
 Question 3
• Discursive question
• Based on first 3 lectures by Dr
Zhang
 During the exam
• Always read the question carefully!
• Make sure that you match the time that you
spend on each question with the marks
available.
• Always attempt all parts of the question to
maximise your marks.
• If you struggle to complete the calculations in
the questions, make sure that you try to
complete the other parts of the question.
8
 Suggested revision
technique:
• You have 3 main sources of information
for revision:
• PowerPoint lecture slides.
• Tutorial questions and solutions.
• The main text by Attrill and McLaney.

9
Revision
• Revision
questions to
work
through