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Updated: Jul 31, 2026
Q & A: 80 Questions and Answers
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| Section | Weight | Objectives |
|---|---|---|
| B. Cost Classification, Behaviour and Purpose | 20% | - Cost estimation techniques - Cost behaviour - Classification of costs |
| A. The Nature, Source and Purpose of Management Information | 15% | - Sources of data - Presenting information - Accounting for management |
| E. Budgeting | 15% | - Budget preparation techniques - Nature and purpose of budgets - Flexible budgeting |
| G. Performance Measurement | 15% | - Financial and non-financial performance indicators - Divisional performance and transfer pricing - Reporting performance |
| D. Cost Accounting Techniques | 20% | - Process costing and joint products - Marginal and absorption costing - Material and labour costing - Overhead costing and absorption |
| C. Business Mathematics and Statistical Techniques | 15% | - Mathematical techniques - Correlation and regression analysis - Probability and expected values |
| F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Interpretation and reporting of variances - Calculation of variances |
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