ACCA/CAT

备战2013年ACCA/CAT考试，中大网校根据最新的ACCA/CAT考试大纲特别整理了2013年ACCA考试《F2管理会计》讲义辅导acca="" www.wangxiao.cn="">ACCA/CAT考试大纲特别整理了2013年ACCA考试《F2管理会计》讲义辅导历年考试的重点，帮助考生提前掌握2013年的ACCA/CAT考试要点，希望对您有所帮助，祝您考试顺利! 

Session 1 The Nature, Source and Purpose of Management Accounting

Main contents:

1. Data and information

2. The managerial processes of planning, decision making and control

3. Responsibility accounting

4. Management accounting and financing accounting

5. Presentation of management information

1.1 Data and Information

· Data consists of raw materials, which include numbers, letters, symbols, facts, events and transactions, that have been recorded but not yet processed into a form suitable for use.

· Information is data which has been processed in such a way that it is meaningful to the person to the person who receives it. (for decision making purpose)

The attributes of good information can be identified by the “ACCURATE” as shown below:

· Accurate: accurate enough for the purpose

· Complete: all the necessary information

· Cost- effective: benefit > costs

· Understandable: clear and easy to understand

· Relevant: relevant to purpose

· Accessible: the best way to communicate with the related person

· Timely: be available at the right time

· Easy to use: by management

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