This module prepares you for the ACCA CAT Paper 4 examination.

AIMS

To develop knowledge and understanding of how organisations record, analyse and report current and future costs and revenue data for use within the organisation.

OBJECTIVES

On completion of this paper, candidates should be able to:

• explain the role of management accounting within an organisation and the requirement for management information
• describe costs by classification and behaviour
• identify appropriate material, labour and overhead costs
• understand and be able to apply the principles of marginal costing and absorption costing
• understand and be able to calculate product and service costs
• understand and be able to apply methods of estimating costs and revenues.

We are confident that our teaching methodology will help you successfully pass the ACCA examinations. If you faithfully follow our instructions, and do not pass the examinations, we will continue teaching you without cost until you pass. 

Our warranty is valid if you fulfill the following requirements.

1.      At the end of each lecture, you are required to log onto our learning management system to do an evaluation test based on the lecture. This is a set of multiple choice questions or fill-in-the-blank type questions. You must achieve a minimum score of 85% in each of these tests. If you did not achieve the minimum score of 85% in your first attempt, you may retry the test, for as many times as is necessary for you to achieve the minimum 85%.

2.      There will be four key tests during the course. You are also to attempt the tests and achieve a score of at least 80%. You may attempt the tests as many times as is necessary.

If you do not fulfill any of the above requirements, we will remind you through your supplied email. Please ensure you keep your email address up to date.

We are confident that you will be successful at the ACCA exams, if you fulfill our requirements. Please send us a copy of your most recent examination results. In the unfortunate event that you did not pass, we will re-enroll you in the course.