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.

Methods, Training, Examinations, Educational tests, Managerial accounting

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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.

Accounting, Study and teaching

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Debt's merits

Article Abstract:

Long term financing sources for companies are provided. These sources include venture capital and term loans.

United Kingdom, Debt & Capital Management, Finance, Corporations, Corporate finance, Financial management

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