高顿网校小编为各位ACCA学员整理了科目重点知识点讲解，希望大家查漏补缺，对考试有所帮助。
        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