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All Sections

Module 1
3 lessons
Module 2
3 lessons
Module 3
3 lessons
Module 4
5 lessons
Module 1
3 lessons
Module 2
4 lessons
Module 3
4 lessons
Module 4
3 lessons
Module 1
5 lessons
Module 2
4 lessons
Module 3
4 lessons
Module 4
3 lessons
Module 5
6 lessons
Module 6
4 lessons
Module 7
4 lessons
Module 1
5 lessons
Module 2
7 lessons
Module 3
5 lessons
Module 1
5 lessons
Module 1
7 lessons
Section

C. Cost accounting techniques

Discover how businesses track, allocate, and control costs. This section covers absorption and marginal costing, job and process costing, activity-based costing, and relevant costing. Mastering these techniques enables informed pricing, budgeting, and performance decisions.

7 modules 30 lessons

Modules

Module 1

Accounting for materials

5 lessons
Introduction
Obtaining inventory
Monitoring inventory
Cost of inventory
Valuing inventory

Module 2

Accounting for labour

4 lessons
Introduction
Labour ratios
Classifying labour costs
Ledger accounting

Module 3

Accounting for overheads

4 lessons
Costs recap
Absorption costing
Overhead absorption rates
Ledger entries

Module 4

Absorption and marginal costing

3 lessons
Marginal costing
Absorption vs marginal costing
Evaluating approaches

Module 5

Job, batch and process costing

6 lessons
Job costing
Batch costing
Process costing
Losses and gains
Work-in-progress
Joint and by-products

Module 6

Service costing

4 lessons
Introduction
Service characteristics
Service cost units
Service departments

Module 7

Alternative costing principles

4 lessons
Activity based costing
Target costing
Life cycle costing
Total quality management

Choose Your Access Level

Management Accounting Subject