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All Sections

Module 1
5 lessons
Module 1
7 lessons
Module 1
5 lessons
Module 2
7 lessons
Module 3
8 lessons
Module 4
8 lessons
Module 5
6 lessons
Module 1
10 lessons
Module 2
7 lessons
Module 3
8 lessons
Module 1
7 lessons
Module 2
7 lessons
Module 3
8 lessons
Module 1
7 lessons
Module 1
0
Module 2
0
Module 3
0
Module 4
0
Module 5
0
Section

A. Cost accounting for decision and control

Understand how to classify and allocate costs for internal decision-making. Topics include absorption and marginal costing, inventory valuation, and cost behaviour analysis.

5 modules 34 lessons

Modules

Module 1

Costing

5 lessons
Management v financial accounting
Costing definitions
Cost behaviour
Costing for different orgs and digital costing
CGMA cost transformation model

Module 2

Full cost techniques

7 lessons
Absorption costing overview
Overhead absorption rates
Over and under absorption
Advantages and disadvantages of absorption costing
ABC overview
Types of activities and drivers
Advantages and disadvantages of ABC

Module 3

Marginal cost techniques

8 lessons
Marginal costing overview
Advantages and disadvantages of marginal costing - part 1
Advantages and disadvantages of marginal costing - part 2
Pricing strategies - part 1
Pricing strategies - part 2
Theory of constraints
Throughput accounting - part 1
Throughput accounting - part 2

Module 4

Standard costing and variance analysis

8 lessons
Standards - part 1
Standards - part 2
Material variances
Labour variances
Variable overhead variances
Fixed overhead variances
Sales variances
Operating statements and causes of variances

Module 5

Further variance analysis

6 lessons
Sales mix and quantity variances - part 1
Sales mix and quantity variances - part 2
Reasons for sales variances
Advantages and disadvantages of sales variances
Planning and operational variances - part 1
Planning and operational variances - part 2

Choose Your Access Level

P1 Objective Test Subject