BA2 Notes (short for all lectures) PDF

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Cert BA

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OpenTuiti Free resources for accountancy

BA2

Ex am s

Fundamentals of Management ounting

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2019 Examinations

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BA2 Fundamentals of Management Accounting Formulae

3

1.

Accounting for Management

7

2.

Cost Classification and Behaviour

11

3.

Semi-Variable Costs

15

4.

Accounting for Overheads

19

5.

The Management Accountant’s Profit Statement – Absorption Costing

25

6.

The Management Accountant’s Profit Statement – Marginal Costing

27

7.

Cost–Plus Pricing

29

8.

Budgeting

31

9.

Variance Analysis

39

10.

Performance Measurement Overview

41

11.

Financial Performance Measurement

43

12.

Non-Financial Performance Measurement

47

13.

Integrated Cost Accounting

51

14.

Probability

55

15.

Measures of Average and of Dispersion

59

16.

The Normal distribution

65

17.

Breakeven Analysis

67

18.

Limited Factor Analysis and Make or Buy Decisions

71

19.

Interest

73

20.

Investment Appraisal

79

Answers to Examples

83

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2019 Examinations

FORMULAE

FORMULAE SHEET

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b=

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r=

n∑xy-∑x∑y (n∑x 2 -(∑x)2 )(n∑y 2 -(∑y)2 )

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4

Watch free CIMA BA2 lectures

2019 Examinations

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2019 Examinations

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