ACT302 Exam Preparation Guide S1 2021.pptx - ACT 302 u2013...

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ACT 302 – Strategic Managemen t Accounting Revision session, Semester 1, 2021
Overview of Assessment Details Due date Value % 1 Group assignment Week 12 50 2 Final exam Exam Period 50 Total 100
Chapters covered during the semester: Practice all the tutorial questions, and problems in the textbook and go through relevant lecture materials in following chapters. Chapter 01 Management Accounting in Context Chapter 02 Different costs for different purposes Chapter 21 Measuring and Reporting Sustainability Chapter 08 Activity Based Management and Activity Based Costing Chapter 09 Pricing and customer profitability analysis Chapter 11 Budgeting, Management Control, and Responsibility Accounting Chapter 15 Strategy Formation, Strategic Control and Balanced Scorecard Chapter 17 Inventory Management, Just-in-time and Simplified Costing Methods Chapter 18 Capital budgeting and cost analysis Chapter 19 Management Control Systems, Transfer Pricing, and Transfer Pricing considerations Chapter 20 Performance Measurement, Compensation and Multinational considerations
Most important chapter need to practice for exam Chapter 09 Pricing and customer profitability analysis Chapter 11 Budgeting, Management Control, and Responsibility Accounting Chapter 17 Inventory Management, Just-in-time and Simplified Costing Methods Chapter 19 Management Control Systems, Transfer Pricing, and Transfer Pricing considerations Chapter 20 Performance Measurement, Compensation and Multinational considerations Note: Need basic conceptual understanding of the following chapter: Chapter 02 Different costs for different purposes
Chapter 09 Pricing and customer profitability analysis Learning Object 4- Calculate and report customer-level profit. Learning Object 5- Report on and analyse customer profitability. Learning Object 6- Report on and analyse activity-based profitability.
Chapter 11 Budgeting, Management Control, and Responsibility Accounting Learning Object 2- Describe the advantages of budgets. Learning Object 4- Use computer-based financial planning models in sensitivity analysis. Learning Object 5- Describe responsibility centres and responsibility accounting. Learning Object 6- Recognise the human aspects of budgeting. Learning Object 7- Identify the special challenges of budgeting in multinational companies.
Chapter 17 Inventory Management, Just- in-time and Simplified Costing Methods Learning Object 1- Identify the costs associated with purchasing and holding goods for sale.

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