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Management Accounting: Costing
AAT Level 3
Session 1
Cost Classification and Ordering and Issuing Inventory
High Low Technique
Ordering Inventory
Economic Order Quantity
FIFO, LIFO and AVCO
Session 2
Short Term Decision Making
Contribution, Break Even and Margin of Safety
Contribution Sales Ratio
Limiting Factor Analysis
Relevant and Irrelevant Costs and Special Orders
Session 3
Long Term Decision Making
Session 4
Cost Allocation and Apportionment
Bases of Apportionment
Overhead Allocation or Apportionment
Overhead Allocation and Apportionment
Session 5
Absorption Costing, Budgets and Variance Analysis
Budgeted Overhead Absorption Rates
Absorption Costing
Allocation, Apportionment and Absorption
Variance Analysis
Flexed Budgets
Session 6
Bookkeeping for Cost Accounting/ Process Costing
Bookkeeping for Cost Accounting
Process Costing
Session 7
Management Accounting: Costing Revision 1
Osborne Books Management Accounting: Costing Practice Assessment 1
AAT Management Accounting: Costing Sample Assessment 1
Session 8
Management Accounting: Costing Revision 2
Osborne Books Management Accounting: Costing Practice Assessment 2
AAT Management Accounting: Costing Sample Assessment 2
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