發(fā)布時(shí)間：2015-09-11 11:49 來源：高頓網(wǎng)校 我要發(fā)言 [字號(hào)：大 中 小]
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高頓網(wǎng)校小編為各位學(xué)員整理了ACCA考試F2科目的基礎(chǔ)講義輔導(dǎo)，希望能夠幫助大家更好地復(fù)習(xí)。
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.
· 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)
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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