Management Accounting: Costing

AAT Level 3
Session 1

Cost Classification and Ordering and Issuing Inventory

 

LESSON

High Low Technique
Ordering Inventory
Economic Order Quantity
FIFO, LIFO and AVCO
Session 2

Short Term Decision Making

 

LESSON

Contribution, Break Even and Margin of Safety
Contribution Sales Ratio
Limiting Factor Analysis
Relevant and Irrelevant Costs and Special Orders
Recap
Limiting Factor Analysis
Session 4

Cost Allocation and Apportionment

 

LESSON

Bases of Apportionment
Overhead Allocation or Apportionment
Overhead Allocation and Apportionment
Session 5

Absorption Costing, Budgets and Variance Analysis

 

LESSON

Budgeted Overhead Absorption Rates
Absorption Costing
Allocation, Apportionment and Absorption
Variance Analysis
Flexed Budgets
Session 6

Bookkeeping for Cost Accounting/ Process Costing

 

LESSON

Bookkeeping for Cost Accounting
Process Costing
Recap
End of Unit Quiz
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