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Management accounting ???? ###################### 1) Reporting to management: It is the primary role of management accounting to inform and advise the management about the latest position of the company. It covers information about the performance of various departments on regular basis to the management which is helpful in taking timely decisions. A management accountant also works in the capacity of an advisor to overcome any existing financial or other problems of an organization. 2) Aid in decision-making: the success of any organization depends upon accurate effective decision-making, which is in turn based on informational networks as provided by management accounting. Applying techniques of differential costing, absorption costing, marginal costing, and management accounting provides useful data to the management to aid in their decision-making. 3) Planning and formulating policies: a management accountant provides necessary and relevant information to achieve the targets of the company. Management accounting uses regression analysis and time series analysis as forecasting techniques. 4) Controlling performance: in order to assure effective control, various techniques are used by a management accountant such as budgetary control, standard costing, management audit, et cetera. Management accounting provides a proper management control system to the management. Reports are provided to the management regarding the effective and efficient use of resources. 5) Interpreting financial statements: collecting and analyzing accounting data is a key role of management accounting. This provides relevant information in a systematic way that can be used by the management in planning and decision-making. Cash flow, fund flow, ratio analysis, trend analysis, and comparative financial statements are the tools normally used in management accounting to interpret and analyze accounting data. 6) Motivating employees: management accounting provides a selection of best alternative methods of doing things. It motivates employees to improve their performance by setting targets and starting incentive schemes. 7) Coordinating among departments: management accounting is helpful in coordinating the departments of an organization by applying thorough functional budgeting and providing reports for the same to the management on a regular basis. 8) Administrating tax: any organization must comply with the tax systems of the country they operate from. It is a challenge due to the ever-increasing complexity of the tax structure. The organization needs to file various kinds of returns with different tax authorities. They need to calculate the correct amount of tax and assure timely deposit of tax. Therefore, the management takes guidance from management accountants to comply with the law of the country. ################################################## FWI - THE FINANCE SCHOOL , CALICUT CMA | ACCA ADMISSION FOR THE UPCOMING BATCHES CONTINUES....... FOR ENQUIRY CONTACT : 8330812121 ################################################# #CMA #CMA_INDIA #CMA_TOP_INSTITUTES_KERALA #CMA_CAOCHING_INSTITUTES_CALICUT #MANAGEMENT_ACCOUNTING #SCOPE_OF_CMA_INDIA #CMA_OPPORTUNITIES #CMA_AS_A_CARRIER
CA or ACCA? A chartered accountant is a person who has an expertise in the field of commerce and possesses the knowledge related to audit, taxation, accounting, etc. They provide general economic advice to company’s board of advisors as well as help in structuring company’s funds, taxes and file their returns. Similar to CA, ACCA (Association of Chartered Certified Accountants) is also a chartered accounting body that provides knowledge in the same field, however, it is a professional accountancy body of the United Kingdom and provides more opportunities on the global stage. As this membership is recognized in more than 181 countries (UK, Singapore, Middle East, etc.) so, if you plan to settle abroad then an ACCA certification is an ideal option for you. First Word International is a new age, Interdisciplinary institute promoted by a group of professionals having vast industry experience in India and abroad offering a portfolio of professional programs in Finance and Management including Chartered Accounting(CA), Cost and Management Accountant(CMA), Association of Chartered certified Accountants (ACCA)UK , Certificate in International Financial Reporting(Cert. IFR)UK and Corporate and entrepreneurial Training as Advanced Diploma in Corporate Financial Management as well as Various Student Empowerment Programs ensuring the right blend of academic rigor and business focus of the industry. Through the industry oriented highly demanding new generation courses, we are offering quality exposure to the enchanting world of the new generation corporate world. Apart from mere education, we are molding professionals to face the challenges in the much competitive future world. The whole idea is to facilitate learning through initiating, exploring and experimenting in a conducive environment. ACCA - Worlds Leading Professional Chartered accounting body. • Recognized in 181+ countries • 8500+ Approved Employers Around the globe • 98 Global Accounting Partnership • 2 Lakhs+ Members • 486000+ Students in 178 Countries There are 2 levels in this exam • Fundamental Level; it is divided into two modules namely; fundamental knowledge and fundamental skills. Candidates and these modules are assessed in areas such as business accounting, management accounting, financial accounting, taxation, financial management, corporate business law, etc. • Professional Level: This level is again divided into two modules, that is essential and options. The candidate is required to complete three essential exams and choose two of the options. Under professional level candidate’s knowledge is assessed in areas like government, risk, and ethics, corporate reporting, business analysis. And professional opportunities include in fields such as advanced financial management, advance performance management, advance taxation and advance audit and assurance. After completing the above- mentioned modules, you will be required to complete three years of relevant work experience to demonstrate employers that you can apply practical skills and knowledge in the workplace. Duration: ACCA takes about 2 -3 years to complete, compared to CA which takes a minimum of 5 years to complete. Job Opportunities: With an ACCA certification you can work with MNC’s, International banks, financial organizations in areas such as management accountancy, auditing, taxation, management consulting, corporate recovery, etc. Who should do this? If you are looking to gain an experience and knowledge in the finance field, however, plan to settle abroad then, this qualification works. This does not mean that you cannot be working in India but opportunities are across the globe. Why FWI? • World Class Infrastructure • ACCA Trained Faculties • Oxford Brookes (BSc Hons) RAP Mentoring facility • Fees Exclusively @ 2.6 Lakhs only Including ACCA Registration Fees, 3 year Annual Subscription Fees, Admission Fees, 13 Paper One Time exam Fee, 13 paper Coaching Fee, E-Materials, and GST ISDC Direct is a Learning center network in collaboration with ACCA for India to attain ACCA Qualification upon Uniform norms, Quality, Standards and ut-most affordable cost. First World International is one and only Approved Learning Partner Of ACCA in Calicut. Awarded Gold Status in recognition of the quality of learning provision and support for ACCA Students. So why wait… Join the ACCA family and gear up to lead the Corporate World. Contact : 833 08 12121, +919633099760 FWI The Finance School 6th floor, Arya Vaidya Sala Building Kallai Road, Calicut. For more information logon to www.fwiglobal.com
Tarun jagadeesh, anwar abbas, moideen avilora, income tax, oppo, otto, kottakkal Arya vaidya sala, kallai, Gold, Platinum , acca platinum, approved learning parter, acca approved platinum partner,
What is Cost and Accountant Management ( CMA ) Course???? The CMA foundation exam is conducted across the country every year in June and December to those who have completed 10+2. The Syllabus and Examination Pattern of CMA ################################## Paper I (100 marks): Fundamentals of economics (50 marks) and management (50 marks) Paper II (100 marks): Fundamental of financial accounting (60 marks) and fundamentals of cost and financial management (40 marks) Paper III (100 marks): Fundamentals of commercial laws (70 marks), fundamentals of industrial laws (20 marks), and fundamentals of ethics (10 marks). Paper IV (100 marks): Fundamentals of business mathematics (40 marks), fundamentals of business statistics (60 marks). All these papers are conducted for a total of 400 marks. All papers with the questions in objective model are conducted on the same day. In this exam one need to get at least 50% (200 marks) or more than that. Only those shall be declared as passed out in the foundation exam. CMA-Intermediate ############## Those who have done CMA foundation course / degree completed /CAIPCC completed are all eligible to write the CMA intermediate examination after one year of registration for the CMA intermediate. In the CMA Intermediate total 8 papers are divided into two groups. Papers in group I : Financial accounting, laws, ethics and governance, direct taxation, cost accounting and financial management. Papers in group II: Operations management and information system, cost management accountancy, indirect taxation, company accounts and audit. In the above every paper carries 100 marks. According to the comfort of the candidates they can either write the two groups means 8 papers at a time or else choose to write one group and the other one after 6 months. In every paper one should get at least 40 marks for the 100 marks and also in the same way an average of 50 percent marks on the total papers have to be achieved. In case if one writes both the groups at the same time then they should get average 50 percent marks on both the groups (400 marks) shall only be considered as qualified in the CMA intermediate. CMA Final ######## CMA final is conducted as two groups Group 3 and Group 4. If 2 years article ship has been completed then both the groups can be written at the same time. In the final group 3 there are papers on corporate laws and complaints, advanced financial management, business strategy and strategy cost management, tax management and practice. In the group 4 final paper there are topics like strategic performance management, corporate financial reporting, cost and management audit, financial analysis and business valuation. In these entire 8 papers one should get 50% marks without less than 40 marks in any of the papers being conducted for 100 marks. The CMA final can also be completed according to the candidate’s comfort either writing all the 8 papers at a time or writing one paper and the other paper after 6 months time. Those who have completed CMA final should also complete the computer training offered by the institute to be considered as the qualified cost accountant. Examinations for all the stages in CMA course are conducted in the months of June and December every year which means two times in a year. So for any stage in the CMA course to write the exam in June then the fees should be paid before April 10 and for writing in December fee has to be paid before October 10th. ################################################### FWI - THE FINANCE SCHOOL CALICUT CMA | ACCA FOR ENQUIRY : 8330812121 ################################################### #CMA #CMA_FOUNDATION #CMA_INTERMEDIATE #CMA_FINAL #COST_ACCOUNTANT #CMA_INSTITUTES_CALICUT #SCOPE_OF_CMA_INDIA
CMA - CAT REGISTRATION CONTINUES !!!!!!!!!!!!! ################################## Admission to CAT ############### Objective !!!!!!!!!!!!!!!!!!!!!! To meet the huge demand for entry level Accountants in India, ICAI has launched a short term Course - Certificate in Accounting Technicians (CAT) for 12th (10+2) passed and Under Graduates. This Course has been introduced in consultation with Ministry of Corporates Affairs, Government of India. CAT equip students become well versed with the maintenance of accounts, preparation of Tax Returns, Filling of Returns under Companies Act, Filling of Returns under Income Tax, GST, Custom Act, Export & Import documentation etc . Eligibility ######## The Students who have passed/appearing 12th (10+2) examination are eligible to take admission in Foundation (Entry Level) Part-I of CAT Course. Coaching ########### Institute has Coaching Centres all over India. The Students desirous of pursuing the course have to get admitted in their nearest Regional Council or Chapter or Recognized Coaching Centres (ROCCs) for undergoing Oral Coaching. Course Details ############# A) Foundation Course (Entry Level) Paper 1: Fundamentals of Financial Accounting. Paper 2: Applied Business and Industrial Laws Paper 3: Financial Accounting-2 Paper 4: Statutory Compliance Course Fees:- Rs. 9800/- Mode of Examination ################## Multiple choice question to be answered on-line. Last Date for Admission:- ####################### For June Term Examination 31st January For December Term Examination 31st July ############################################# FWI - THE FINANCE SCHOOL , CALICUT CMA | ACCA FOR ENQUIRY : 8330812121 ############################################## #CMA_CAT #CAT_SYLLABUS #CMA_FOUNDATION #CAT_ADMISSION #CAT_ELIGIBILITY #CAT_COACHING_CALICUT
Top 10 reasons to study for the ACCA Qualification 1. Comprehensive Comprehensively covers the technical and management skills accountants are expected to master. Refined for 2007, the ACCA Qualification will help achieve the range of competences required in a finance team. The ACCA syllabus is a comprehensive program in financial management skills. The ACCA Qualification takes the candidate to advanced levels in a variety of subjects such as: * Management * Decision Making * Financial Reporting * Financial Strategies The ACCA Qualification is not just theory – the exams are practical case studies. 2. Effective in finding business solutions Organisations benefit from having accountancy professionals who understand the financial needs of business and who can evaluate and present effective business solutions. The qualification equips finance professionals with knowledge and skills which are diverse yet dynamic – the curriculum includes tax, audit and business law as well as the core accountancy subjects. 3. Measure of competence The ACCA combines the benefits of traditional accounting skills with a wide ranging and forward looking syllabus, which recognises that finance professionals are increasingly required to demonstrate strategic thinking, excellent communication skills, people skills and fluency with information technology. 4. Flexible The ACCA Qualification has flexible entry requirements, and offers flexible study options, enabling studies to be planned around business needs. 5. Practical Experience One of the requirements of the ACCA program is practical experience, because the ACCA realises that employers require an increased focus on an individuals workplace performance. 6. Based on International standards The Qualification is based on international accounting and auditing standards and is IFAC compliant 7. Truly Global The ACCA is the only truly global accountancy qualification with members in 170 countries. A global program that tracks the needs of industry and employers. 8. Recognition worldwide The ACCA has achieved strong recognition worldwide by building relationships with influential organisations including: * local and multinational companies * accounting bodies * educational institutions * governments * entities such as the United Nations and the World Bank. 9. Cost-effective A cost effective and efficient way to increase knowledge and professionalism. Candidates not only gain specialist knowledge in finance and accounting, but also acquire valuable skills in organizational management and strategy. It therefore increases the career prospects of the employee and reduces the training costs of the employer. ACCA - Worlds Leading Professional Chartered accounting body. • Recognized in 181+ countries • 8500+ Approved Employers Around the globe • 98 Global Accounting Partnership • 2 Lakhs+ Members • 486000+ Students in 178 Countries 10. Professional status Globally, employers and business partners understand and respect the qualification. ACCA members are in demand for their finance and accounting knowledge and skills worldwide. The ACCA qualification is a passport to a new world of opportunity – once you become a member, the learning process continues throughout your career. The range of educational opportunities includes a degree qualification, a specifically tailored MBA and a constantly updated range of courses in all areas of finance and management. Why First Word International - FWI? • World Class Infrastructure • ACCA Trained Faculties • Oxford Brookes (BSc Hons) RAP Mentoring facility • Fees Exclusively @ 2.6 Lakhs only (₹2, 60, 000.00) Including ACCA Registration Fees, 3 year Annual Subscription Fees, Admission Fees, 13 Paper One Time exam Fee, 13 paper Coaching Fee, E-Materials, and GST ISDC Direct is a Learning center network in collaboration with ACCA for India to attain ACCA Qualification upon Uniform norms, Quality, Standards and ut-most affordable cost. First World International is one and only Approved Learning Partner Of ACCA in Calicut. Awarded Gold Status in recognition of the quality of learning provision and support for ACCA Students. So why wait…Join the ACCA family and gear up to lead the Corporate World. Contact : +91 833 08 12121 / +91 9633099760 FWI The Finance School 6th floor, Arya Vaidya Sala Building Kallai Road, Calicut.
PASS PERCENTAGE OF ACCA FUNDAMENTALS EXAMS F1 - ACCOUNTANT IN BUSINESS F2 - MANAGEMENT ACCOUNTING F3 - FINANCIAL ACCOUNTING F4 - CORPORATE AND BUSINESS LAW F5 - PERFORMANCE MANAGEMENT F6 - TAXATION F7 - FINANCIAL REPORTING F8 - AUDIT AND ASSURANCE F9 - FINANCIAL MANAGEMENT
#SCOPE_OF_ACCA_IN_INDIA ACCA is a well known leading international accountancy body. It stands for Association of Chartered Certified Accountants. This is the oldest one established in 1904 among accountancy bodies.The ACCA qualification proves to employers that you have ability in all aspects of business. It is the largest and fastest growing qualification in the world, with over 500, 000 members and students in 188 countries.Since the certification of ACCA in India is new, students have a dilemma whether to opt for it or not. SuperProfs is the leading player to show you the right path to achieve your success in ACCA. In this article we will discuss about its benefits and scope in India. Benefits of the ACCA qualification Since this is a UK based qualification, it has a high demand in international market and you can easily get a job in MNCs. enables you to become a Chartered Certified Accountant, use the designatory letters ACCA, and work in any aspect of finance or management in any business. assures an employer that you have the skills necessary to progress to more senior management positions. gaining such a qualification is evidence that the holder possesses skills and knowledge which are in high demand by employers in industry, banking, auditing, consulting as well as other professions like taxation and law. candidates not only gain specialist knowledge in finance and accounting, but also acquire valuable skills in organisational management and strategy with exams twice a year students can work while studying for ACCA. The ACCAs working in audit firms in India (including the Big 4) can work as part of the audit team.
ACCA - THE WORLD OF OPPURTUNITIES DECIDE TO LEARN........ DEFENITELY YOU CAN EARN........... 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#ACCA #ACCA_OPPURTUNITIES #LEADING_ACCA_INSTITUTES_IN_KERALA #ACCA_LOW_FEE_KERALA #ACCA_KOCHIKODE
1
false