Variances - words and numbers: At certificate stage, you need to do more than crunch numbers. But without the numbers, can you attempt the written parts of the questions?
Article Abstract:
The Paper 8 exam always includes a question on planning or control under the 40% Management Accounting section, and it is important for students to spend time thinking about their calculations. The examiner may test cash, p&l accounts, or flexed or operating budgets. A major part of the syllabus is variance analysis and calculations need to be learnt by heart. However to cover both numerical and written skills a worked example builds up an analysis to compare budgeted to actual results.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1999
User Contributions:
Comment about this article or add new information about this topic:
Topsy-turvy world of variances
Article Abstract:
Accountancy is discussed with particular emphasis on the study of variances and the problems of learning equations. Advice on understanding variances and the importance of following the rules is presented.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
User Contributions:
Comment about this article or add new information about this topic:
Debt's merits
Article Abstract:
Long term financing sources for companies are provided. These sources include venture capital and term loans.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: The narrative and its place in the new accounting history: the rise of the counternarrative. Accounting for public accounts committees
- Abstracts: Victorian values are no longer applicable. Demotivating the professions. How should I help Natasha?
- Abstracts: How to profit from defence: a study in the misapplication of business accounting to the public sector in Australia
- Abstracts: Perks on wheels: a benefit that costs. Being there
- Abstracts: Unity or autonomy: is there really a choice? Your vote counts. Al Gore invented cue cards