CPA Australia

Foundation Level - Management Accounting

Study Manual

1. Introduction
-Welcome to CPA Australia iii
-Chapter features vi
-Chapter summary viii
-Answering multiple choice questions x
-Learning objectives xi

2. Chapter
1 The nature and purpose of management accounting 1
2 Decision making and relevant costing 39
3 Budgeting 63
4 Cost behaviour and CVP analysis 97
5 Overheads, absorption and marginal costing 131
6 Overhead costing – activity-based costing 167
7 Process and job costing 187
8 Standard costing 229
9 Variance analysis 243
10 Capital expenditure 267
11 Inventory and pricing decisions 289
12 Performance measurement and evaluation 317

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