Association of Chartered Certified Accountants (ACCA)

Certified Accounting Technician (CAT) Scheme

Planning - Control and Performance Management

Paper 7

Version 1.0


This resource functions as a management accounting tutorial cum technical reference using the ACCA CAT syllabus.



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Course objective


The objective of this paper is to develop candidate's knowledge and understanding of the application of management accounting techniques to support the management processes of planning, decision-making, control and performance measurement.


Main capabilities that you will develop


On successful completion of this paper, you should be able to (points taken from ACCA website ):

  1. carry out simple visual safety checks on hardware and follow appropriate powering up and shutting down procedures
  2. understand the purpose of passwords
  3. access, amend, save and print documents and other files and exit from the relevant software
  4. use appropriate computer file and folder names
  5. follow procedures for taking back-up copies of computer files
  6. understand different types of risk including viruses and hacking
  7. understand relevant security and legal regulations covering data protection, copyright, health and safety and record retention
  8. seek assistance when difficulties occur when working with computers
  9. recognize the need for management information
  10. identify different elements of cost
  11. identify different sources of income and expenditure
  12. code and extract income and expenditure correctly
  13. deal with problems / errors correctly
  14. provide comparisons on costs and income
  15. use relevant software applications to access, analyze, present and communicate information (accounting package, spreadsheet, word processing, e-mail)
  16. handle confidential information in the correct manner
  17. present information using house style.

Examination format

The syllabus is assessed by a three-hour written paper examination. The paper consists of
four compulsory questions.


Question 1 40
Questions 2 to 4 (20 marks each) 60
Total 100
Total time allowed: 3 hours  


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Planning - Control and Performance Management

Paper 7







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