Updated: Aug 12, 2026
No. of Questions: 80 Questions & Answers with Testing Engine
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: G. Performance Measurement | 15% | - Divisional performance and transfer pricing - Reporting performance - Financial and non-financial performance indicators |
| Topic 2: D. Cost Accounting Techniques | 20% | - Process costing and joint products - Overhead costing and absorption - Marginal and absorption costing - Material and labour costing |
| Topic 3: F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Interpretation and reporting of variances - Calculation of variances |
| Topic 4: C. Business Mathematics and Statistical Techniques | 15% | - Mathematical techniques - Correlation and regression analysis - Probability and expected values |
| Topic 5: B. Cost Classification, Behaviour and Purpose | 20% | - Cost behaviour - Cost estimation techniques - Classification of costs |
| Topic 6: A. The Nature, Source and Purpose of Management Information | 15% | - Presenting information - Accounting for management - Sources of data |
| Topic 7: E. Budgeting | 15% | - Flexible budgeting - Budget preparation techniques - Nature and purpose of budgets |
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