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* මෙම පාඨමාලාවේ ඇති සියලුම පාඩම්, AAT3 විභාගය අවසන් වන තුරු (2025.02.28) ඔබට ඕනෑම වාර සංඛ්‍යාවක් නැරඹිය හැක.   

The "Introduction to Management Accounting and Finance" course in the AAT (Association of Accounting Technicians) program provides a comprehensive overview of key concepts essential for professionals entering the field of accounting. The course begins by exploring the fundamentals of management accounting, emphasizing its role in decision-making processes. Students delve into the intricacies of cost analysis, examining how costs influence decision-making and how uncertainties and risks impact these choices. The curriculum further covers process costing and introduces digital costing methods, reflecting the evolving landscape of modern accounting practices. The importance of preliminary costing is emphasized as a foundational step in accurate financial planning.

As the course progresses, attention is directed towards budgeting as a crucial tool for planning and control. Students learn about various types of budgets and their implications on organizational decision-making processes. Budget control mechanisms are explored in detail to enable students to understand how to manage and monitor financial performance effectively. The course also delves into standard costing and variance analysis, providing insights into how businesses can assess their performance against predetermined standards.

Moving beyond operational aspects, the course extends to financial management, examining sources of capital and the cost of capital. Students gain an understanding of capital investment evaluation and the complexities involved in making informed decisions in this context. The course also covers working capital management, offering insights into optimizing short-term financial resources to ensure smooth operational continuity. Finally, the course concludes with a discussion on the first paper, providing an opportunity for students to apply the knowledge gained and engage in meaningful discourse on real-world accounting scenarios. Overall, the AAT course on "Introduction to Management Accounting and Finance" equips students with a solid foundation in essential financial and accounting principles, preparing them for success in the dynamic and complex field of finance and accounting.