Description
Overview
This handy, pocket-sized study and revision guide for the AAT Level 2 Certificate in Accounting (Q2022) complements the Principles of Costing Tutorial and Workbook.
Flip through key revision topics with straightforward text and clear diagrams for quick-fire exam practice.
They Include:
- FREE copy of eBook
- FREE study resources in the Osborne Student Zone
Table of Contents
- Introduction to costing
- Elements of cost
- Direct and indirect costs
- Costs analysed by function
- Revenue, cost, profit and investment centres; coding
- Absorption of overheads
- How costs behave
- Calculations using cost behaviour
- Inventory valuation
- Managing materials inventory
- Manufacturing accounts
- Labour payments
- Budgets and variances
- Reporting
- Calculation tools – spreadsheets
- Memory aids
- AAT LEVEL 2 – Q2022 – Principles of Costing (PCTN) Wise Guide