Management accounting involves collecting, analysing, and reporting financial and non-financial information to assist management in decision-making, planning, and controlling operations. It focuses on internal processes, budgeting, performance evaluation, and cost management to optimise business performance.

marks

1. 1- midterm exam ( 30 marks)
2. 2: TMA (15 marks)
3. 3: attendance (5 marks)
4. 4: final exam (50 marks)

midterm (30 marks)

• 1-high and low methods
• 2-breakeven point

• 3: income statement (with two methods)
• 4: make and buy
• 5-therotical part

TMA (15 marks)

final (50 marks)

• 1. Economic Order Quantity (EOQ)
• 2: Activity-Based Costing (ABC)
• 3- budgeting
• 4- varainces
• 5- therotical parts