ICSA STUDENTS PLEASE NOTE: When you register for a module for the first time will receive a copy of the study text as part of the registration package. You do not need to order the text separately. You should only order a text if you require a replacement copy or new edition.

Chartered Secretaries along with their board-level colleagues, input into the strategy of the business. They also oversee shareholder communication – a key part of which includes the production of the annual report and accounts. These demands require a good understanding of the organisation's financial status, knowledge we help you to develop in the Management Accounting module.

The ICSA Study Text in Management Accounting, 4th edition aids students’ development within the setting of both strategic (boardroom) and operations management. A command of the concepts and practices of management accounting is crucial to fulfilling these responsibilities, and succeeding in the examination.

These study texts have been written specifically for students preparing for the professional level examinations of the Chartered Secretary qualification. This comprises the eight modules of the ICSA Professional Part 1 and Professional Part 2 programmes. The texts incorporate the latest syllabus changes and an innovative range of features to encourage active learning and to apply theory in real-life business situations. The materials are structured clearly to help in planning a programme of study. Further support is provided by notes on improving study skills and examination technique. The latest syllabuses, together with an overview from the Chief Examiner, are also provided.

Key learning features:

Test your knowledge questions

Definitions in the margin to explain key terms

Theory into practice exercises

Stop and think boxes

Worked examples showing questions and answers

Practice questions with answers

Useful reference material is also provided at the end of the text such as a glossary, directory of further reading, web-based resources and useful organisations and a comprehensive index. Additional information for students is available from www.icsa.org.uk.

Paperback •  ISBN: 9781860723087 •   Published June 2005 • £39.95

Contents
PART ONE THE BASICS OF MANAGEMENT ACCOUNTING
Chapter 1 The nature of management accounting
Chapter 2 The context of management accounting
Chapter 3 Information for decision-making, planning and control
Chapter 4 The nature of costs
PART TWO SHORT-TERM PLANNING AND DECISION MAKING
Chapter 5 Introduction to cost-volume-proft analysis
Chapter 6 Cost-volume-profit analysis applications and sensitivity analysis
Chapter 7 Other short-term planning and decision-making techniques
PART THREE MEDIUM-TERM PLANNING AND DECISION-MAKING
Chapter 8 Marginal costing and absorption costing
Chapter 9 Activity-based costing
Chapter 10 Budgeting
Chapter 11 Types of budget
Chapter 12 Cash budgets
PART FOUR MEDIUM-TERM MANAGEMENT CONTROL
Chapter 13 Budgetary control
Chapter 14 The fundamentals of standard costing
Chapter 15 Standard costing in practice
Chapter 16 Additional performance monitoring techniques
PART FIVE LONG TERM PLANNING AND MANAGEMENT APPRAISAL
Chapter 17 Management accounting techniques for long-term planning
Chapter 18 Investment appraisal
Chapter 19 Divisional performance appraisal and transfer pricing

About the author
Richard Lyall: