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LO 1 Demonstrate an
P1 Explain management
M1: Evaluate the
D1: Critically
understanding of
accounting and give the
benefits of
evaluate how
management accounting
essential requirements of
management
accounting systems
systems
different types of
and their application
and management
for the specified
accounting reporting
systems to the specified
scenario
can be integrated for
scenario giving examples.
the above chosen
P2 Explain different methods
used for management
organisational
accounting reporting that can
processes.
also be used for the chosen
scenario organisation
LO2: Apply a range of management accounting techniques
P3 Calculate costs using appropriate techniques of cost analysis to prepare an income statement of marginal and absorption costing using the data provided.
M2: Accurately
D2: Produce financial
apply a range of
reports that
accounting
accurately apply and
techniques and
interpret data for a
produce appropriate
financial reporting
range of business
documents for your
activities for the
organisation.
chosen organisation.
LO3 Explain the use of planning tools used in management accounting
P4 Explain the advantages and disadvantages of different types of planning tools that can be used for budgetary control in your organisation. This should be supported with examples and illustrations (P4)
M3: Analyse the use
D3(LO3&4):
of different planning
Evaluate how
tools and their
application for
planning tools for
preparing and
accounting respond
forecasting budgets
for your organisation.
appropriately to
solving financial
problems to lead
organisations to
sustainable success
LO4: Compare ways in
P5 Compare how
which organisations could
organisations such as yours
use management
accounting to respond to
should adapt management
financial problems
accounting systems to
respond to financial
problems. This should be
supported with examples and
illustrations
M4: Analyse how, in
D4 : Evaluate how
responding to
financial problems,
accounting can lead
organisations such as
yours to sustainable
success
