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Management Accounting Fundamentals

The 2006 edition of CIMA's Official Study Systems are published by Elsevier on behalf of CIMA. Key sections of the 2005 Study Systems are again written by examiners so each text fully reflects what could be tested in the exam. Updated to incorporate legislative and syllabus changes, the 2006 Study Systems provide complete study material for the May and November 2006 exams. The new edition maintains the popular loose-leaf format and contains: * practice questions throughout * complete revision section * topic summaries * recommended reading articles from a range of journals * CBA style mock exam * The official study systems are the only study materials endorsed by CIMA * Key sections written by examiners for the most accurate, up-to-date guidance towards exam success * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice

LEARNING OUTCOMES After completing this chapter, you should be able to: "
prepare accounting entries for an integrated accounting system; " explain the
difference between integrated and interlocking accounting systems. 7.1
Introduction ...