Management Accounting
CA Campus CTA support bursary
Are you looking for CTA support in 2023? Then you need to apply for a CA Campus CTA support bursary. What does our CTA support programme offer? CA Campus provides online lectures and tutorials to CTA students studying at any accredited university. Who can apply for a bursary? Any student that is registered for CTA […]
AN IMPORTANT ASSUMPTION OF COST-VOLUME-PROFIT ANALYSIS
This blog entry includes an example which illustrates how it is possible for a company to report profits in their annual financial statements when they sell less units than the breakeven point. ILLUSTRATIVE EXAMPLE: You are the management accountant of King Enterprises and you correctly calculated the breakeven point (in units) as […]
Cost-Volume-Profit Analysis (multiple product breakeven calculations):
Cost-volume-profit analysis is an extremely important topic which is examinable in Test 3 for Unisa CTA students. One of the assumptions of cost-volume-profit analysis is that if a range of products are being sold the sales will be in accordance with a predetermined sales mix. The illustrative example below covers the most important principles to […]
The market value of debt (including s24J)
Cost of capital is examinable in Test 1 for Unisa CTA students. If you are required to calculate the cost or market value of debt, the question normally states that interest is deductible in terms of Section 24J of the Income Tax Act. It is therefore imperative that you know how to perform these calculations. […]