Introduction to management accounting
What is management accounting? Definition of management accounting.
What is a management accounting system?
Why is it important to integrate these within an organisation?
Explore the origin, role and principles of management accounting.
The distinction between management and financial accounting.
Different types of management accounting systems:
Cost-accounting systems, inventory management systems, job-costing systems and price-optimising systems.
Benefits of different types of systems.
Presenting financial information:
Why information should be relevant to the user, reliable, up to date and accurate.
Why the way in which the information is presented must be understandable.
Different types of managerial accounting reports.
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