AQA A2 Accounting Student Unit Guide: Unit 4 Further Aspects of Management Accounting

Summary:
Student Unit Guides are perfect for revision. Each guide is written by an examiner and explains the unit requirements, summarises the relevant unit content and includes a series of specimen questions and answers.

There are three sections to each guide:

Introduction - includes advice on how to use the guide, an explanation of the skills being tested by the assessment objectives, an outline of the unit or module and, depending on the unit, suggestions for how to revise effectively and prepare for the examination questions.

Content Guidance - provides an examiner's overview of the module's key terms and concepts and identifies opportunities to exhibit the skills required by the unit. It is designed to help students to structure their revision and make them aware of the concepts they need to understand the exam and how they might analyse and evaluate topics.

Question and Answers - sample questions and with graded answers which have been carefully written to reflect the style of the unit. All responses are accompanied by commentaries which highlight their respective strengths and weaknesses, giving students an insight into the mind of the examiner.

• A revision guide specifically written to meet the requirements of the unit
  

• Written by an examiner with commentary on key points and concepts
  

• Features specimen questions and answers, together with examiner's comments
  

Table of Contents:
Introduction
Content Guidance
Manufacturing accounts
Marginal, absorption and activity based costing
Standard costing
Capital investment appraisal
Budgets and budgetary control
Social accounting
Questions and Answers
Q1 Manufacturing accounts
Q2 Provision for unrealised profit
Q3 Absorption costing
Q4 Marginal costing
Q5 Calculation of break-even
Q6 Activity based costing
Q7 Standard costing
Q8 Capital investment appraisal
Q9 Budgets and budgetary control
Q10 Social accounting

About the Author(s):
Ian Harrison is the Chief Examiner for a major exam board and Principal Examiner for another major exam board.