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ACCA - CAT 2: Information for Management Control: ACCA-CAT2-KN

ACCA - CAT 2: Information for Management Control: ACCA-CAT2-KN


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SYLLABUS CONTENT 1 Use computer systems safely and effectively (a) Visual safety checks (i) hardware components (ii) plugs and cables (b) Types of system (i) stand-alone PC (ii) networked system (iii) mainframe with terminals 2 Security, confidentiality and legal issues (a) Confidentiality (i) system access controls (ii) individual file (document or spreadsheet) protection (b) Security (i) back-up copies (ii) archiving (iii) secure storage (iv) theft and fraud (c) Legal regulations (i) data protection legislation (ii) VDU regulations (iii) computer-related Health and Safety (iv) document and record retention 3 Management information (a) Introduction to management information (i) the relationship between financial and management accounting (ii) the purpose of management information: decision making, planning and control (b) Reporting management information (i) methods of extracting, analysing, presenting and communicating information (including letter, memo, report and e-mail message) (ii) handling confidential information (iii) using software to perform (b)(i) and (ii) when relevant (iv) understanding of the organisation's accounting systems and administrative procedures 4 Income and expenditure (a) Elements of cost (i) materials (ii) labour (including makeup of gross pay) (iii) expenses (b) Responsibility centres (i) cost centres (ii) profit centres (iii) investment centres (c) Relevant documents / sources of information (i) purchase orders and purchase invoices (ii) sales orders and sales invoices (iii) policy manual (iv) payroll (v) management reports and spreadsheets (d) Organisational structures (i) coding systems (ii) cost classification 5 Comparisons (a) Sources of information for comparison (i) previous period data (ii) corresponding period data (iii) forecast data (iv) ledgers (b) Variances (i) adverse / favourable (ii) exception reporting (iii) controllable / non-controllable (iv) reports 6 Decision-making (a) Marginal costing (i) contribution (ii) break-even (iii) margin of safety (b) Management information (i) extraction from relevant sources (ii) use in decision-making (iii) role in organization


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Product Details
  • ISBN-13: 9781848081925
  • Publisher: Get Through Guides
  • Publisher Imprint: Get Through Guides
  • Height: 105 mm
  • Sub Title: ACCA-CAT2-KN
  • ISBN-10: 1848081928
  • Publisher Date: 01 Jan 2010
  • Binding: Paperback
  • Spine Width: 4 mm
  • Width: 148 mm


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