AEA TRAINING CENTRE
1st Floor, Devi House 2, Dr. A Perdreau Street,
Port Louis
admin@aeaonline.intnet.mu, 2080272
COURSE PROGRESS SHEET-CPS
1. GENERAL INFORMATION
(i)
Course Programme: ACCA
(ii)
Academic Year: 2017
(iii)
Semester: January Intake
PAPER/MODULE
Code
Level
Start date
No of weeks
Duration
(hrs)/week
Total hrs
Venues
2. LECTURER
Name
E-mail address
Contact Hours
Contact address
for (P/T)
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3. COURSE PLAN
Semester Plan
1
2
3
7
8
Specialist Cost and Management Accounting
Techniques
Introduction, Marginal & Absorption Costing
Activity Based Costing
Product Life Cycle Costing/Throughput Accounting
Target Costing/Environmental Management
Accounting
Cost Volume Profit Analysis
Planning With Limiting Factors
Single/Multiple Limiting Factors
Linear Programming/Slack & Shadow Pricing
TEST-1
Pricing Decisions
Pricing of a Product or a Service
Price Elasticity of Demand/Demand Equation
Different Pricing Strategies
Make or Buy and Other Short Term Decisions
Make or Buy or outsourcing Decisions
Relevant costing Techniques
Relevant cost of Materials/Labour/FOH
Risk & Uncertainty
Uncertainty/Simulation
Expected Values, Decision Trees
Sensitivity
Analysis
TEST-2
Budgeting
Functional Budgets
Quantitative Analysis in Budgeting
Fixed and Variable Cost Elements (High-Low
Method/Regression Analysis)
Learning effect and apply the learning curve to a
budgetary problem
Explain the benefits and dangers in using
spreadsheets in budgeting.
Standard Costing and Basic Variance Analysis
Explain the use of standard costs.
Explain the importance of flexing budgets in
performance management
Total
No of
Lectures
Week #
1
1
1
1
1
2
3
4
5, 6
7, 8
9, 10
11, 12,
13
1
1
14
15
19, 20,
21
25
25
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