Download CIMA Study Systems 2006: Management Accounting Fundamentals by Janet Walker PDF
By Janet Walker
The 2006 variation of CIMA's legit learn structures are released by way of Elsevier on behalf of CIMA. Key sections of the 2005 research platforms are back written through examiners so every one textual content totally displays what might be verified within the examination. up-to-date to include legislative and syllabus adjustments, the 2006 examine structures offer whole research fabric for the could and November 2006 checks. the hot version keeps the preferred loose-leaf layout and includes: * perform questions all through * entire revision part * subject summaries * steered studying articles from a number journals * CBA kind mock examination * The legit learn platforms are the one learn fabrics counseled via CIMA * Key sections written by way of examiners for the main actual, updated assistance in the direction of examination good fortune * whole built-in package deal incorporating syllabus counsel, complete textual content, instructed articles, revision courses and wide query perform
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Extra resources for CIMA Study Systems 2006: Management Accounting Fundamentals
The transfer note also shows which cost centre or job is to be credited with the cost of the material and which is to be debited. The stock records are not altered because the stock does not physically return to the stores. 5 Computerised recording systems Many organisations have computerised the systems they use to record movements in stock with the effect that bin cards and stores ledger cards are replaced by ﬁles on a computer database. Although separate records may be kept containing the data with and without monetary values, this is unlikely because it is a duplication of effort and storage space.
We should therefore try to avoid using this information as the basis for forecasting the level of cost which would be incurred at an activity of, say, 6,000 units, which is outside the relevant range. This warning does not only apply to ﬁxed costs: it is never wise to attempt to predict costs for activity levels outside the range for which cost behaviour patterns have been established. When you are drawing or interpreting graphs of cost behaviour patterns, it is important that you pay great attention to the label on the vertical axis.
This is a discount which may be given for early payment of an invoice. Cash discounts are not usually included in the cost accounts. They are regarded as a ﬁnancial accounting item. Trade discount. This is a reduction in the unit price which is given to some customers. It is often given as a ‘reward’ for ordering large quantities. For example, the unit price of an item may be £10 but a 5 per cent discount is offered for purchases of more than 50 units. 50. 60 each It is easy to calculate the quantity of items remaining in stock on 27 September by comparing the total quantity purchased (250) with the total number issued (110).