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Management Accounting: MAC3761
Learning Unit 1: Cost classification and estimation
1. Understanding cost classification
2. Direct costs: Direct materials
3 Direct costs: Direct labour
4. Indirect costs: Indirect material
5. Indirect costs: Indirect labour
6. Variable costs
7. Fixed costs
Learning Unit 2: Relevant Costing
1. Notes
Classes
Class 1: 29/06/2024 (Sources of finance)
Class 2: 06/07/2024 (Sources of finance, risk management and capital structure
Class 3: Cost of equity
Class 4: Cost of debt
Class 5: MAC3761 Test 3 2023
Class 6: Treasury and the Dividend Decision
Annual reports
1. Clicks Annual report 2023
2. Dischem Annual report 2023
Introduction to financial management
1. An introduction to financial management
2. The finance decision
3. The investment decision
4. The role of the financial manager
5. The six capitals in financial management
The stakeholders of an entity
1. Who are the stakeholders of an entity?
2. How do entities create value for stakeholders?
3. The concept of conscious capitalism
4. Understanding stakeholder theory
Strategy and Risk
Strategic Planning and Implementation
Risk Management in Accounting
Sources of Finance
Question bank
Sources of finance
1. Introduction to the sources of finance
2. Sources of finance lesson material
3. Sources of finance lesson homework
4. Sources of finance: What is debt finance? (Video)
5. Sources of finance: Understanding bank loans work
6. Sources of finance: Understanding how bonds work
7. Sources of finance: Understanding how credit works
8. Sources of finance: Understanding how leasing works
9. Sources of finance homework questions
The cost of capital
1. Overview of the cost of capital
2. The cost of equity
3. The cost of debt
4. Questions
Working capital management
1. An overview of working capital management
2. Inventory management
3. The management of debtors
4. The management of creditors
5. Questions
Introduction
Overview of Management Accounting
Importance of Financial Management
Skills and Competencies in Management Accounting
Cost Accounting
Introduction to Cost Accounting
Types of Costs
Cost Allocation and Costing Methods
Planning and Control
Budgeting and Forecasting
Performance Measurement
Variance Analysis
Decision-Making
Relevant Costs and Decision-Making
Cost-Volume-Profit Analysis
Capital Budgeting
Managing and Investing Funds
Working Capital Management
Investment Appraisal Techniques
Cash Flow Management
Ethics and Professional Practice
Ethical Issues in Accounting
Professional Standards and Code of Conduct
Case Studies and Examples
Conclusion
Recap of Key Concepts
Practical Application of Management Accounting Skills
Future Trends in Management Accounting
Learning Unit 9: Joint and by-products
1. Overall notes on joint and by-products
Past Papers: MAC3701
October 2021
Mergers, acquisitions and valuations
MAC3702 slides
Learning unit 3: Cost-volume-profit relationships
1. Notes
Learning unit 4: Budgets, planning and control
1 Notes
Learning unit 5: Variable and absorption costing
1. Notes
Learning unit 6: The allocation of overheads
1. Notes
Learning unit 7: Standard costing
1. Notes
Learning unit 8: Process costing
1. Notes
Learning unit 10: Performance management
1. Notes
Learning unit 11: Price setting
1. Notes
Class 6: Treasury and the Dividend Decision
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