Session 1 The Nature, Source and Purpose of Management Accounting
　　Main contents:
　　1. Data and information
　　2. The managerial processes of planning, decision making and control
　　3. Responsibility accounting
　　4. Management accounting and financing accounting
　　5. Presentation of management information
　　1.1 Data and Information
　　· Data consists of raw materials, which include numbers, letters, symbols, facts, events and transactions, that have been recorded but not yet processed into a form suitable for use.
　　2012年ACCA考試《F2管理會計》講義輔導(dǎo)（1）
　　· Information is data which has been processed in such a way that it is meaningful to the person to the person who receives it. （for decision making purpose）
　　2012年ACCA考試《F2管理會計》講義輔導(dǎo)（1）
　　2012年ACCA考試《F2管理會計》講義輔導(dǎo)（1）
　　The attributes of good information can be identified by the “ACCURATE” as shown below:
　　· Accurate: accurate enough for the purpose
　　· Complete: all the necessary information
　　· Cost- effective: benefit > costs
　　· Understandable: clear and easy to understand
　　· Relevant: relevant to purpose
　　· Accessible: the best way to communicate with the related person
　　· Timely: be available at the right time
　　· Easy to use: by management
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