Part 2 – Section B.1. Terminology

[Hameed]

???? identify and differentiate all cost items reported on the income statement ???? identify and calculate those costs incurred to complete a product and reported as cost of goods sold ???? identify and calculate those costs incurred for current operations but not included in cost of goods sold ???? identify and calculate the components of cost concepts such as prime cost, conversion cost, overhead cost, carrying cost, sunk cost, discretionary cost, and opportunity cost ???? demonstrate an understanding of the characteristics that differentiate fixed costs, variable costs, and mixed costs and evaluate the effect that changes in production volume have on these costs ???? describe the importance of timely and accurate costing information as a tool for strategic planning and management decision making

[هيماD]

مشكوررررررررررررررررر

[Adel Dubai]

شكراً الاخ حميد على النقاط اللى ذكرتها

بس من وين ممكن نحصل على امذكرات الخاصه التى تشرح هذه النقاط

انا طالب بال cma اجتزت الجزء الاول بنجاح الحمد لله

و ربنا ماوفقنيش فى الجزء الثانى و ناوى عليه فى يناير 2010 ان شاء الله

انا عندى الماتيريال بتعات الفصل الاول و الثانى و الثالث جليم

و عايز اتصفح ماتيريال تانى غيرها

لو تعرف

جزاك الله كل خير

عادل