CPA Section 2 – Management Accounting (KASNEB)


This unit is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to apply management accounting principles and concepts in business.

What Will I Learn?

  • A candidate who passes this paper should be able to:
  •  Estimate the cost of goods and services
  •  Analyse product costs for manufacturing and non-manufacturing activities
  •  Prepare marginal and absorption cost statements
  •  Analyse an organisation’s activities through budgetary control process
  •  Analyse variances for decision making
  •  Use computers in cost management.

Topics for this course

44 Lessons

Nature and Purpose of Cost and Management Accounting

The nature of cost accounting and costing terms
The role of cost accounting in management
The purposes of cost accounting information
Scope of cost accounting
Meaning of management accounting, scope, limitations, applications
Relationship between cost, financial and management accounting
Selection of an ideal cost accounting system

Cost Classification

Cost Estimation

Accounting, for Material, Labour and Overheads

Cost Bookkeeping

Costing Methods

Marginal and absorption costing

Activity Based Costing

Budgeting and Budgetary Control

Standard Costing

Cost Management

Emerging Issues and Trends

About the instructors

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50 Courses

45 students


Material Includes

  • Lecture Videos, Notes, Question and Answers


  • Pass in CPA Section I

Target Audience

  • Students
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