ACCT4 Financial: Asia-Pacific Edition 4e + ACCT4 Management, Asia-Pacific Edition 4e

BOOK 1

1. Financial accounting
2. Financial statements
3. Recording accounting transactions
4. Accrual accounting and adjusting entries
5. Cash and internal controls
6. Receivables
7. Inventory
8. Non-current assets and intangible assets
9. Liabilities
10. Shareholders' equity
11. Partnerships
12. Cash flow statement
13. Financial statement analysis
Appendix A: Time value of money
Appendix B: Investments
Appendix C: The 2020 CSL Annual Report (excerpted)

BOOK 2

PART 1 An introduction to management accounting
1. Introduction to management accounting
2. Product costing: manufacturing processes, cost terminology and cost flows
3. Fixed and rolling budgets for planning and decision making
4. Cost behaviour
5. Cost-volume-profit analysis
6. Relevant costs and product planning decisions
7. Long-term (capital investment) decisions

PART 2 Costing techniques
8. Job costing and overhead costing systems
9. Processing costing systems
10. Service and operations costing
11. Departmental overhead costing
12. Activity-based costing

PART 3 Accounting control
13. Management accounting for cost control and performance evaluation - flexible budgets and variance analysis
14. Decentralisation and modern performance management systems - the balanced scorecard
15. Accounting for sustainability - social and environmental reporting and management accounting
16. Ethics and management accounting

Appendix A: Time value of money
Appendix B: The Daily Grind