No prerequisite

Primary financial statements for external reporting
Segmental reporting
Analysis of financial statements
Role and function of management accounting
Cost classification and cost behavior
CVP analysis
Limiting factor analysis
Relevant costs for decision-making
Pareto analysis
Investment appraisal
Planning and budgeting
Fixed and flexible budgeting
Return on investment, residual income
Balanced Scorecard

LO1: Calculate and explain the significance of key ratios for assessing the financial position of the firm
LO2: Analyse corporate performance from an internal and an external perspective
LO3: Apply a range of management accounting techniques to various business situations relating to analysis, planning, control and decision making