AAT LEVEL 3 – Q2022 – Management Accounting Techniques (MATS) Wise Guide

This handy study and revision guide for the AAT Level 3 Diploma in Accounting complements the study texts for the Management Accounting Techniques Unit.




This handy, pocket-sized study and revision guide for the AAT Level 3 Diploma in Accounting complements the companion Tutorials and Workbook for the Management Accounting Techniques unit.

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

  1. Management Accounting
  2. Classifying costs
  3. Responsibility centres
  4. Managing materials inventory
  5. Inventory valuation
  6. Labour costs
  7. Dealing with overheads
  8. Absorption of overheads
  9. Cost accounting bookkeeping
  10. Specific costing methods
  11. Unit costing
  12. Cost behaviour
  13. Marginal and absorption costing
  14. Activity-based costing
  15. Budgeting
  16. Break-even analysis
  17. Special order pricing
  18. The importance of cash
  19. The layout of a cash budget
  20. Forecasting receipts and payments
  21. Funding purchases of non-current assets
  22. Use of resources ratios
  23. Spreadsheet skills – introduction
  24. Simple formulas and the sum function
  25. Using simple IF statements
  26. Complex IF statements – nested AND/OR
  27. Statistical functions – count, counta, countif
  28. Statistical functions – Average, Max, Min
  29. Using subtotal
  30. Lookup functions
  31. Manipulating data
  32. Forecasting and ‘What if?’ analysis (goal seek)
  33. Data integrity – protecting cells and data validation
  34. Auditing tools
  35. Creating charts
  36. Amending charts
  37. Pivot tables and charts
  38. Memory aids
  39. Index