Throughput accounting looks at the theory of constraints, the throughput accounting ratio (TPAR), ways to improve the TPAR and how to apply throughput accounting to… Read More »A4: Specialist Cost and Management Accounting Techniques | Throughput Accounting (ACCA F5)
Life Cycle Costing identifies the costs at the different stages of the life-cycle, how to derive a life cycle cost in manufacturing and service industries… Read More »A3: Specialist Cost and Management Accounting Techniques | Life Cycle Costing (ACCA F5)
Target Costing explains how to derive the target cost, explains the difficulties of using target costing and suggests how a target cost gap might be… Read More »A2: Specialist Cost and Management Accounting Techniques | Target Costing (ACCA F5)
Activity Based Costing identifies the appropriate cost drivers under ABC, calculates costs per driver and per unit and compares activity based costing and traditional methods… Read More »A1: Specialist Cost and Management Accounting Techniques | Activity Based Costing (ACCA F5)
I will be taking ACCA F5 Performance Management on Wednesday, 7 June 2017. ACCA F5 Performance Management Resources To prepare for this examination, I once again reviewed… Read More »Preparing for ACCA Performance Management (PM)
The ACCA F5 Performance Management Syllabus and Study Guide is the starting point for all courses and classes. If you are pursuing studies with a… Read More »ACCA Performance Management (PM) Syllabus and Study Guide
The Formation and Constitution of a Company looks at company promoters, pre-incorporation contracts, procedures for registering companies, statutory books and record keeping, the effect of… Read More »D4: Formation and Constitution of Business Organisations | The Formation and Constitution of a Company (ACCA LW)
Corporations and Legal Personality looks at the various types of legal business formats, limited liability, the different types of companies, the concept of separate personality… Read More »D3: Formation and Constitution of Business Organisations | Corporations and Legal Personality (ACCA LW)
Partnerships assesses legislation governing partnerships, discusses the formation of a partnership, the authority of partners in partnership activity, the liability of various partners for partnership… Read More »D2: Formation and Constitution of Business Organisations | Partnerships (ACCA LW)
Agency law identifies the role of the agent, explains the formation of the agency relationship, defines the authority of the agent and explains the potential… Read More »D1: Formation and Constitution of Business Organisations | Agency Law (ACCA LW)
Transportation Documents and Means of Payment examines bills of lading, bank transfers, the rules of UNCITRAL on International Credit Transfer, the rules of the UN… Read More »C1: Transportation and Payment of International Business Transactions | Transportation Documents and Means of Payment (ACCA LW)
Obligations of the seller and buyer, and provisions common to both looks at the seller’s obligations with respect to the delivery of goods, handing over… Read More »B2: Essential Elements of Legal Systems | Obligations of the Seller and Buyer (ACCA LW)