The ICM Diploma in Accounting & Finance is awarded on completion of all Part 1 and Part 2 subjects.
Introduction and Materials
What is costing?
Framework
Classification and coding
Purchasing, reception and storage
Stock recording and inventory control
Pricing issues and stock
Labour and Overheads
Remuneration methods
Recording, costing and allied procedures
Overheads
Cost accounts
Costing Methods
Introduction
Job and batch
Contract
Operation and service
Process
Joint and by-product
Planning, Control and Decision Making
Cost behaviour
Marginal and absorption costing
Short run decision making
B E analysis
Capital investment appraisal
Budgets & Standards
Budgets
Introduction to standards
Material, labour and overhead variances
Sales and standard marginal costs variances
Activity-based costing
What is costing?
Framework
Classification and coding
Purchasing, reception and storage
Stock recording and inventory control
Pricing issues and stock
Labour and Overheads
Remuneration methods
Recording, costing and allied procedures
Overheads
Cost accounts
Costing Methods
Introduction
Job and batch
Contract
Operation and service
Process
Joint and by-product
Planning, Control and Decision Making
Cost behaviour
Marginal and absorption costing
Short run decision making
B E analysis
Capital investment appraisal
Budgets & Standards
Budgets
Introduction to standards
Material, labour and overhead variances
Sales and standard marginal costs variances
Activity-based costing
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