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Management Accounting (MA)

Formulae Sheet 3
1. Accounting for Management 7
2. Sources of Data 11
3. Presenting Information 13
4. Cost Classification and Behaviour 15
5. Ordering and Accounting for Inventory 21
6. Inventory Control 25
7. Accounting for Labour 31
8. Accounting for Overheads 33
9. The Management Accountant’s Profit Statement – Absorption Costing 39
10. The Management Accountant’s Profit Statement – Marginal Costing 41
11. Process Costing – Introduction 45
12. Process Costing – Losses 49
13. Process Costing – Work-in-Progress 53
14. Process Costing – Joint Products 57
15. Job, Batch, and Service Costing 61
16. Alternative Cost Accounting 63
17. Budgeting 65
18. Behavioural Aspects of Budgeting 73
19. Semi-Variable Costs 75
20. Time Series Analysis 79
21. Index Numbers 81
22. Big Data 85
23. Measures of Average and of Dispersion 87
24. The Normal distribution 93
25. Interest 95
26. Investment Appraisal 101
27. Variance Analysis 105
28. Performance Measurement Overview 107
29. Financial Performance Measurement 109
30. Non-Financial Performance Measurement 115
31. Divisional Performance Measurement 117

Answers To Examples 119

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