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.
　　2012年ACCA考试《F2管理会计》讲义辅导（1）
　　· 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）
　　2012年ACCA考试《F2管理会计》讲义辅导（1）
　　2012年ACCA考试《F2管理会计》讲义辅导（1）
　　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
　　没有目标就没有方向，每一个学习阶段都应该给自己树立一个目标。 高顿网校为广大学员提供2015年ACCA考试网络课程，让您向自己的目标不断前进，2015年考试顺利通过！祝您梦想成真！免费听课》
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		高顿名师