- #Cpa uganda financial accounting notes for free#
- #Cpa uganda financial accounting notes pdf#
- #Cpa uganda financial accounting notes professional#
Standard Costing and Variance Analysis: Meaning of Standard Cost and Standard Costing, Advantages, Limitations and Applications Material, Labour, and Sales Variances. Responsibility Accounting: Concept, Significance, Different responsibility centres, Divisional performance – Financial measures, Transfer pricing. Financial Accounting Strathmore university notes and Revision kit.
#Cpa uganda financial accounting notes for free#
the following are cpa notes and revision kits available for free downloads to those taking CPA course in Kenya. CPA 6: Taxation CPA 9: Advanced Taxation 3. Accounting CPA 8: Financial Reporting CPA 13: Advanced Financial Reporting 2. The Institute reserves the right not to register and/or de-register any. Relevant Costs and Decision Making: Pricing, Product Profitability, Make or Buy, Exploring new markets, Export Order, Sell or Process Further, Shut down.īudgets and Budgetary Control: Meaning, Types of Budgets, Steps in Budgetary Control, Fixed and Flexible Budgeting, Cash Budget, Production Budget, Sales budget, Raw material Purchase and Raw material consumption Budget, Factory overhead budget, Office overhead budget and selling and distribution overhead budget and Master Budget. Strathmore University Cpa Notes Pdf, Strathmore university Business school has been providing the best CPA notes and revision kits and Tuition for CPA students. 2.0 CERTIFIED PUBLIC ACCOUNTANTS OF UGANDA CPA (U) COURSE 2.1 Purpose of the CPA(U) Course. Continue.Ĭost-Volume-Profit Analysis: Contribution, Profit-Volume Ratio, Margin of safety, Cost Breakeven Point, Composite Break-even Point, Cash Break-even Point, Key Factor, Break-even Analysis. Public Accountants has defined the Financial Accounting as the art of recording, classifying and summarising in. Introduction to Overhead allocation, Overhead Apportionment, Overhead absorption, Overhead Distribution (Simultaneous Equation, Repeated Distribution and trial, and error method) vs. Cost Ascertainment: Cost Unit and Cost Centre. Classification of Costs: Fixed, Variable, Semi-variable, and Step Costs Product, and Period Costs Direct, and Indirect Costs Relevant, and Irrelevant Costs Shutdown, and Sunk Costs Controllable, and Uncontrollable Costs Avoidable, and Unavoidable Costs Imputed / Hypothetical Costs Out-of-pocket Costs Opportunity Costs Expired, and Unexpired Costs Conversion Cost. Cost concepts: Meaning, Scope, Objectives, and Importance of Cost Accounting Cost, Costing, Cost Control, and Cost Reduction Elements of Cost, Components of total Cost, Cost Sheet. Nature, Scope of Management Accounting: Meaning, definition, nature, and scope of Management Accounting Comparison of Management Accounting with Cost Accounting and Financial Accounting.
#Cpa uganda financial accounting notes pdf#
The topics we will cover in these Management Accounting Notes PDF will be taken from the following list:
The Briefing Document for the 2020 examinations can be found here.
Topics in our Management Accounting Notes PDF At the commencement of each academic year, the Institute facilitates the Educators Briefing process through which examiners provide feedback to approved CPA Educators on examination performance issues and outline the education priorities for the coming year. Students can easily make use of all these Management Accounting Notes PDF by downloading them. We have provided multiple complete Management Accounting Notes PDF for any university student of Bachelor of Management Studies (BMS) or Master of Business Administration (MBA) to enhance more knowledge about the subject and to score better marks in the exam. It is recognised that CPAs operate in both performance and conformance dimensions.Īs creators of value, CPAs take leadership roles in the design and implementation of strategies, policies, plans, structures, and governance measures that set the course for delivering sustainable value creation.Īs enablers of value, CPAs inform and guide managerial and operational decision making and implementation of strategy for achieving sustainable value creation, and the planning, monitoring, and improvement of supporting processes.Īs preservers of value, CPAs ensure the protection of a sustainable value creation strategy against strategic, operational, and financial risks, and ensuring compliance with regulations, standards, and good practices.Īs reporters of value, CPAs enable the transparent communication of the delivery of sustainable value to stakeholders.In these “ Management Accounting Notes PDF”, we will study the role of Management Accounting in planning, control, and decisionmaking
#Cpa uganda financial accounting notes professional#
The roles CPAs perform can broadly be described as creators, enablers, preservers, and reporters of sustainable value for their organizations. The Institute of Certified Public Accountants of Uganda ICPAU is the national body for professional accountants in Uganda.