Section and subject area | Syllabus content |
---|---|
C1 Budgetary systems and types of budget | C1 is now combines the previous C1 and C2 and as a result the learning outcomes have been re-ordered Learning outcomes C1g and C1h were previously C8d and C8f C1f is a new learning outcome focused on beyond budgeting |
C2 Quantitative analysis in budgeting | Previously was C3 but no change to content |
C3 Standard costing | Previously was C4 but no change to content |
C4 Material mix and yield variances | Previously was C5 but no change to content |
C5 Sales mix and quantity variances | Previously was C6 but no change to content |
C6 Planning and operational variances | Previously was C7 but no change to content |
C7 Performance analysis | Previously was C8 and titled ‘Performance analysis and *al aspects’. C8d and C8f have been moved to C1 and as a result the learning outcomes have been reordered |