Académique Documents
Professionnel Documents
Culture Documents
1.1 Introduction
1.2 Need and Role of Accounting
1.3 Meaning of Book-keeping and Accountancy
1.4 Accounting Science or Art
1.5 Definition and Explanation of Accounting
1.6 Users of Accounting
1.7 Scope/Branches of Accounting
1.8 Systems of Accounting
1.9 Objectives/Advantages of Accounting
1.10 Limitation
1.11 Terminology Often Used Some Basic Terms
TM II Financial Statement
Acc Cycle
Business events, transactions and the accounting system
The double entry: recording transactions
Extracting financial information from the accounting system
.
Principles and limitations of accounting .
Cost terms and concepts
PABU
Performance
Resources of Fund
Capital and product markets
Value-based management
Accounting and strategy .
Structure of business organizations
A critical perspective .
TM IV Asset
Valuation and recording : Asset Items (cash, Acc Receiv
Inventory, etc)
TM VIII UTS
TM X Marketing Decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . 103
Marketing strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 103
Cost behaviour . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . 105
Costvolumeprofit analysis . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 106
Alternative approaches to pricing . . . . . . . . . . . . . . . . . . . . .
. . . . . . 111
Cost-plus pricing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . 111
Target rate of return pricing . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 112
Optimum selling price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . 112
Special pricing decisions . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . 113
Transfer pricing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 115
Segmental profitability . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 115
Case study: Retail Stores PLC the loss-making division . .
. . . . . . . . . 117
Case study: SuperTech using accounting information to
win sales . . . 119
TM XI Operating Decisions
The operations function
Managing operations manufacturing
Managing operations services
Accounting for the cost of spare capacity
Capacity utilization and product mix
Theory of Constraints
Operating decisions: relevant costs
Make versus buy?
Equipment replacement
Relevant cost of materials
Other costing approaches
Total quality management
Cost of quality
Case study: Quality Printing Company pricing for capacity
utilization
Case study: Vehicle Parts Co. the effect of equipment
replacement on costs and prices