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Decks in this class (19)

A2-Apply different costing methods
1 applications of absorption cost...,
2 advantages of absorption costing 2,
3 disadvantages of absorption cos...
12  cards
A3-comparing different costing methods and systems
1 absorption costing vs marginal ...,
2 absorption costing vs full cost...,
3 use the abc or not 3
6  cards
A1-costing concepts
1 six areas of the cgma cost tran...,
2 six areas of the cgma cost tran...,
3 six areas of the cgma cost tran...
16  cards
B1-budget approaches
1 zero based budgeting process 1,
2 usefulness of zero based budget...,
3 usefulness of zero based budget...
15  cards
B2-budgetary explanations
1 what if analysis 1,
2 benefits of what if analysis 2,
3 limitations of what if analysis 3
10  cards
B3-Budget preparation
1 digital sources 1,
2 digital sources 2,
3 digital sources 3
10  cards
C-variance analysis
1 sales price variance 1,
1 adverse sales price variance 2,
3 sales quantity variance 3
29  cards
D1-IAS 2 Inventory
1 scope of inventories 1,
2 fundamental principle of ias 2 2,
3 measurement of inventories 3
7  cards
D2-IAS 16 PPE
1 criteria for capitalisation 1,
2 treatment of items 2,
3 additional expenditure 3
7  cards
D3- IFRS 5 Non-current assets held for sale and discontinued operations
1 ifrs 5 non current assets held ...,
2 ifrs 5 non current assets held ...,
3 presentation 3
4  cards
D4-IFRS 16 Lease
1 identifying a lease 1,
2 accounting by lessees 2,
3 the right of use asset 3
3  cards
D5-IAS 1 7 10
1 statement of cash flows 1,
2 events after the reporting date 2,
3 adjusting events 3
5  cards
D6-IAS 36 IMPAIRMENT OF ASSETS
1 key definitions of impairment o...,
2key definitions of impairment of...,
3 indications of impairment 3
4  cards
F1-short-term finance
11 investment of surplus cash pro...,
12 investment of surplus cash liq...,
13 investment of surplus cash saf...
11  cards
F2- working capital management
1 inventory management balancing ...,
21 an aggressive approach to inve...,
22 an aggressive approach to inve...
28  cards
E1-breakeven analysis
1 breakeven point 1,
2 profit volume pv chart 2,
31 multi products p v chart analy...
11  cards
E2 - Deal with risk and uncertainty
1 different risk attitudes 1,
2 benefits of standard deviation 2,
3 interpretation of the pay off t...
11  cards
E3-linear programming
1 feasible region and optimal pro...,
2 appropriateness of the optimum ...
2  cards
E4-relevant costs
1 relevant costs 1,
2 relevant cost 2,
2 relevant cost 2
15  cards

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OCS

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