ATI management accounting 2 course manual 2012-2013 [printed text] / Accounting Technicians Ireland, Author . - [S.l.] : Accounting Technicians Ireland, 2012 . - xvi, 294 p. : ill (b & w) ; 30 cm.
ISSN : 13921

Class number:	658.1511
Abstract:	This text has been developed by Accounting Technicians Ireland for use by students participating in our programme of study and preparing for our examinations. The text is intended to be a sufficiently detailed synopsis of the current syllabus material (and knowledge level required thereof) in relation to this module.
Contents note:	Foreword; Syllabus - Management Accounting Part 1 Introduction Chapter 1 Introduction to Management Accounting Part 2 Cost Classification Chapter 2 Classifying Costs; Chapter 3 Analysing and Predicting Mixed Costs Part 3 Labour Costs Chapter 4 Labour Costs Part 4 Materials Costs Chapter 5 Materials-related Administration; Chapter 6 Managing Inventory Levels; Chapter 7 Valuing Inventory Part 5 Overhead Costs Chapter 8 The Traditional Approach to Overheads; Chapter 9 Activity-Based Costing Part 6 Costing Systems Chapter 10 Overview of Costing Systems; Chapter 11 Job Costing Calculations; Chapter 12 Recording Job Costs in the Accounting Records; Chapter 13 Batch Costing; Chapter 14 Process Costing Part 7 Budgeting and Standard Costing Chapter 15 Introduction to Budgeting; Chapter 16 Introduction to Standard Costing; Chapter 17 Operational Budgets; Chapter 18 Cash budgets; Chapter 19 Flexible Budgeting & Limitations of Budgeting Part 8 Marginal Costing for Decision Making Chapter 20 Marginal Costing compared to Absorption Costing; Chapter 21 Single-Product Cost-Volume-Profit Analysis; Chapter 22 Multi-Product Cost-Volume-Profit Analysis Part 9 Relevant Costs for Decision-Making Chapter 23 Introduction to Relevant Costs; Chapter 24 Special Pricing Decisions; Chapter 25 Product Discontinuation Decisions; Chapter 26 Make-or-buy Decisions; Chapter 27 Limiting Factor Decisions Part 10 Standard Costing Variance Analysis Chapter 28 Introduction to Variance Analysis; Chapter 29 Cost Variances - Calculations and Causes; Chapter 30 Revenue Variances - Calculations and Causes; Chapter 31 Reconciling Budgeting Profit/Loss to Actual Profit/Loss