tailieunhanh - C01 - Fundamentals of Management Accounting (2011 syllabus) A guide for students

Worldwide, China is the chief consumer of coal, burning more than the United States, the European Union, and Japan combined. With worldwide de- mand for electricity, and oil and natural gas inse- curities growing, the price of coal on global mar- kets doubled fromMarch 2007 toMarch 2008: from $41 to $85 per ton. 13 In 2010, it remained in the $70+/ton range. Coal burning produces one and a half times the CO2 emissions of oil combustion and twice that from burning natural gas (for an equal amount of energy produced). The process of converting coal-to-liquid (not addressed in this study) and burning that liquid fuel produces especially high levels of CO2 emissions. 13 The waste of energy due to. | CimA Chartered Institute rjf Management Accountants C01 - Fundamentals of Management Accounting 2011 syllabus A guide for students Introduction CIMA has revised its Certificate in Business Accounting syllabus for 2011. This revision is a closer fit with our 2010 chartered management accounting qualification. The updated content reflects significant emerging issues facing the business and financial communities like the 2008 banking crisis and credit crunch. The updated syllabus also uses a new format which links the lead aims learning outcomes and syllabus content more explicitly. Assessments based on the CIMA certificate in business accounting 2011 syllabus have been available since October 2011. Examinations based on the 2006 syllabus will also be available until 30 June 2012. This guide will provide you with information about the revised C01 Fundamentals of Management Accounting 2011 syllabus. Section A - The syllabus structure and learning outcomes The C01 syllabus is split into 5 topic areas A The context of management accounting 10 B. Cost identification and behaviour 25 C Planning with organisations 30 D Accounting control systems 20 E Decision making 15 Go to C01 for the full syllabus A percentage weighting is shown against each topic area. This is provided as a guide to the proportion of study time each area requires. The study weightings also indicate the approximate proportional distribution of marks that will be allocated to topics in any single computer based examination. It is essential that all areas in the syllabus are studied since any single exam question may examine more than one topic. Each subject within the syllabus is divided into a number of broad syllabus topics. The topics contain one or more lead learning outcomes related component learning outcomes and indicative knowledge content. A learning outcome has two main purposes a to define the skill or ability that a well prepared candidate should be able to exhibit in the .