Important
Notice

CPD and sports and recreation events

 

In view of the stable coronavirus situation in Hong Kong, face-to-face events, both continuing professional development and sports and recreation, will resume from 2 July 2020 (Thursday).

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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Module 2 – Management Accounting

This module provides students with an understanding of the sources and use of accounting and business information for internal planning and budgeting, decision making and performance measurement.

 

Syllabus area Weight (%)

Explain the role and purpose of management accounting 

5-10

Apply cost accounting 

30-40

Apply the principles and techniques for budgeting and forecasting 

25-35

Analyse information for performance measurement 

 10-20

 

 For detailed syllabus and proficiency level of the learning outcomes, please click here.

 

 For Pilot Examination Paper of Module 2, please click here.

 

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