Major syllabus areas for fia , ma1 paper and detailed contents are given below:
The nature and purpose of cost and management accounting
- Nature of business organisation and accounting systems
- Nature and purpose of management information
Source documents and coding data
- Sources of information
- Coding system
Costs classification by nature , behaviour and purpose
- Cost classification and behaviour
- Cost units, cost centres , profit and investment centres
Recording costs : labour , material and expenses
- Accounting for labour costs
- Accounting for material costs
- Accounting for other expenses
- Accounting for product costs
Budgeting and variances - Information
- Basic budgeting and comparison information
- Reporting management information (budgeted vs actual )
Spreadsheet system
- Spreadsheet system overview - Basic understanding
- Using spreadsheets on computer systems
- Presentation of information in spreadsheets
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