CPA CERTIFIED PUBLIC ACCOUNTANTS
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CPA CERTIFIED PUBLIC ACCOUNTANTS 1
Latest content CPA CERTIFIED PUBLIC ACCOUNTANTS
CPA MANAGEMENT ACCOUNTING CERTIFIED PUBLIC ACCOUNTANTS 
PART 1 
SECTION 2 A + latest updated version . 
MANAGEMENT ACCOUNTING 
GENERAL OBJECTIVE 
This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable 
him/her to apply management accounting principles and concepts in business 
LEARNING OUTCOMES 
A candidate who passes this paper should be able to: 
- Estimate the cost of goods and services 
- Analyse product costs for manufacturing and non-manufacturi...
- Exam (elaborations)
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CPA CERTIFIED PUBLIC ACCOUNTANTS•CPA CERTIFIED PUBLIC ACCOUNTANTS