Skip to contentSkip to search

Presenting Information

VIVA Subject Guide
YouTube video

1 Introduction

The management accountant has to provide information to management to help them make decisions, and it is important that the information is presented to them in a form that is easy for them to use.

This may be in the form of a report, or a table of figures, or as a chart or graph.

Although you will not be required to produce any of these, it is important that you are aware of the various formats available.

2 Tables

These are a way of presenting actual numbers in a format that is easy to understand. e.g.

Year

Sales $'000's

2006

2.7

2007

3.2

2008

4.8

2009

5.1

2010

5.2

3 Charts and graphs

In many cases, management do not need to see the actual numbers (and indeed the actual numbers may confuse them). Often a chart or graph can present the information more clearly.

Simple bar chart:

02468101st Qtr2nd Qtr3rd Qtr4th QtrSales

Compound bar chart:

02468101st Qtr2nd Qtr3rd Qtr4th QtrDepartment 1Department 2


Component bar chart:

051015Category 1Category 2Category 3Category 4Series 1Series 2Series 3

Pie chart:

Sales1.21.43.28.21st Qtr2nd Qtr3rd Qtr4th Qtr

Scatter graph:

Sales $'000's024620062007200820092010

Practice questions

Presenting Information

4 questions

Answer the questions one at a time. Your progress is saved so you can leave and come back.

Open chapter practice