Major syllabus areas for fia , ma2 paper and detailed contents are given below:
Management information
- Management information requirements
- Cost accounting systems
- Cost classification
Cost recording
- Accounting for labour
- Accounting for material
- Accounting for other expenses
Costing techniques
- Absorption costing
- Marginal costing
- Job and batch costing
- Process costing
- Service costing
Decision making
- Cost - volume - profit (CVP) analysis
- Factors affecting short term decision making
- Principles of discounted cash flow
Cash management
- Nature of cash and cash flow
- Cash management
- Cash budgets
- Investing and financing
Spreadsheets
- Spreadsheet system overview
- Using spreadsheets on computer systems
- Presenting information in spreadsheet systems
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