a) A number of tools and techniques have been used under management accounting to help management in achieving the desired goals. As a management accountant explain any seven of these tools.

b) Elaborate on the four roles played by management accounting in managerial decision-making.

c) Understanding of cost concepts is very important to managers of any type of organization. As a management accountant, suggest 10 key areas in organisation of your choice where the knowledge of cost concepts and costing information can be applied.