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    <subfield code="a">PART I: INTRODUCTION &#x2022;	THE FRAMEWORK OF MANAGEMENT ACCOUNTING PART II: MANAGERIAL USES OF FINANCIAL STATEMENTS &#x2022;	STATEMENTS OF FINANCIAL INFORMATION: BALANCE SHEET AND PROFIT AND LOSS ACCOUNT &#x2022;	STATEMENT OF CHANGES IN FINANCIAL POSITION &#x2022;	FINANCIAL ANALYSIS PART III: ACCOUNTING FOR PLANNING &#x2022;	COST CLASSIFICATIONS AND ALLOCATION &#x2022;	COST-VOLUME-PROFIT ANALYSIS AND OPERATING LEVERAGE &#x2022;	PROFIT PLANNING: A BUDGETARY APPROACH &#x2022;	CAPITAL EXPENDITURE PLANNING PART IV: ACCOUNTING FOR CONTROL &#x2022;	STANDARD COSTING: NATURE AND SIGNIFICANCE &#x2022;	VARIANCE ANALYSIS FOR COST CONTROL &#x2022;	FLEXIBLE BUDGETS FOR CONTROLLING MANUFACTURING OVERHEAD COSTS &#x2022;	RESPONSIBILITY ACCOUNTING AND REPORTING PART V: ACCOUNTING FOR DECISION-MAKING &#x2022;	VARIABLE COSTING &#x2022;	RELEVANT COSTS FOR DECISION-MAKING</subfield>
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