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Syllabus

The Post Graduate Certificate in Accounting for Performance and Control aims to provide students with an understanding of cost and management accounting principles, techniques, and terms to enable them to analyze and use relevant information for decision making. The course covers topics such as budgeting, cost analysis, variance analysis, and decision making tools like break even analysis. Students will learn to prepare budgets, analyze variances, understand cost behavior, and use cost information to make pricing, cost control, and cost reduction decisions.

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163 views1 page

Syllabus

The Post Graduate Certificate in Accounting for Performance and Control aims to provide students with an understanding of cost and management accounting principles, techniques, and terms to enable them to analyze and use relevant information for decision making. The course covers topics such as budgeting, cost analysis, variance analysis, and decision making tools like break even analysis. Students will learn to prepare budgets, analyze variances, understand cost behavior, and use cost information to make pricing, cost control, and cost reduction decisions.

Uploaded by

jessicasudlow
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Post Graduate Certificate

Accounting for Performance and Control


Introduction
At the end of the course the students should be able to provide a solid ground for any manager in the principles of cost and management accounting. To enable them to understand the main principles on which cost and management accounts are produced. Have base knowledge of key techniques, methods and terms used in cost management and accounting.

Learning Outcomes
Understand the role Management Accounting plays in various decision making and information generating activities of the organisation. Prepare the Budgets and other Budgetary Control statements.

Course Contents
Introduction to course. Information for management. Presentation of information. Cost classifications, cost behaviour terminology and cost analysis for predictions to determine costs and revenues Forecasting using quantitative methods such as; highlow methods, scatter-graphs and regression analysis Budgetary planning and control. Purpose of budgeting. Preparation of functional cash rolling, fixed and flexible budgets. The principals of full cost accounting including all overheads. Calculation and use of overhead absorption rates. Job and batch costing. Operation and service costing. Pricing. Calculation of profit mark-up margin. Contribution theory. Cost-volume-profit CVP analysis. Break even analysis and charts. Profit/volume charts. Short-term decision making. Limiting factors. Linear programming. Production scheduling. Relevant costs. Standard costing, setting standards benchmarks from budget. Identification and calculation variances.

Use the relevant information for various decisions in terms of pricing, cost control, and cost reduction. Calculate and analyse variances and their possible causes

Assessment/ Reading References


Lecture Handouts, Finance for nonFinancial Managers (McLaney & Atrill).

Lecturer: Christine Nardiello (Hart)


Christine is an experienced senior manager and lecturer, and a professionally qualified accountant. She has work and lecturing experience in accounting, human resources and general management. Christine worked for 18 years at BPP, where she held a number of senior positions including Chief Executive of the BPP Malpas division. While taking care of her general management duties, Christine taught the ACCA, CIMA, ICAEW and ATT at BPP. She also taught on Matsers degree courses and wrote materials and exams for the programme.

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