This class was created by Brainscape user Mia Discenza. Visit their profile to learn more about the creator.
By:
Mia Discenza
- decks
- flashcards
- learners
Decks in this class (18)
1 - Introduction to management accounting
Management accounting definition,
What are the 5 main areas managem...,
What are the four global manageme...
32
cards
2 - Costing
What is a cost object,
What is a cost unit,
What is a cost centre
33
cards
3 - Cost behaviour
What is cost behaviour,
Why is cost behaviour necessary,
How is level of activity or outpu...
18
cards
4 - Absorption costing
What is absorption costing,
What is a production service cost...,
What is allocation apportionment
19
cards
5 - Marginal costing and pricing decisions
What is marginal costing,
What is contribution,
What does the change in inventory...
12
cards
6 - Breakeven analysis
What is breakeven point,
Breakeven analysis,
Bep formula
18
cards
7 - Limiting factor analysis
What is a limiting factor scarce ...,
Possible limiting factors,
What is an optimal production plan
6
cards
8 - Standard costing
Standard cost definition,
Management by exception,
What is standard full production ...
9
cards
9 - Flexible budgeting
What is a fixed budget,
What is a flexible budget,
Flexed budget
12
cards
10 - Budget preparation
What are budgets,
Formal definition of a budget,
Purpose of a budget
28
cards
11 - Variance analysis
Budgeted contribution formula,
Budgeted contribution from actual...,
Actual sales minus the standard v...
13
cards
12 - Job and batch costing
What is job costing and its features,
How are unexpected costs treated ...,
What is the full production cost ...
12
cards
13 - Performance measures and service costing
Gross profit margin formula,
Net profit margin formula,
Roce formula
18
cards
14 - Cost bookkeeping
What is an integrated system,
What is an interlocking system
2
cards
15 - Risk and probability
What is risk vs uncertainty,
What is probability,
What are the types of probability
24
cards
16 - Averages and the normal distribution
Grouped data definition,
Ungrouped data definition,
How to find mode from grouped dat...
25
cards
17 - Investment appraisal
Simple interest formula,
Aer formula,
What is discounting
22
cards
mocks wrong qs
Qualities of good info,
Predetermined oar qualities,
Expected values qualities
7
cards
More about
2. BA2 CIMA
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Mia Discenza's 2. BA2 CIMA flashcards now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
Looking for something else?
CIMA - BA2
- 17 decks
- 282 flashcards
- 25 learners
Decks:
1 Introduction To Management Accounting, 2 Types Of Cost, 3 Cost Behaviour, And more!
CIMA E1
- 12 decks
- 1590 flashcards
- 113 learners
Decks:
1 Role Of The Finance Function, 2 Activities Of Finance Professionals, 3 Technologies Used In Business Finance, And more!
CIMA: BA2
- 5 decks
- 113 flashcards
- 1 learners
Decks:
Section A, Section B Costing, Section D Decision Making, And more!
