Basic Costing Tutorial

ISBN: 978 1905777 266
Author(s): Aubrey Penning
160 pages

This text for the AAT Level 2 Certificate in Accounting fully covers the requirements of the 'Basic Costing' Learning Area.

This easy-to-read text contains:

• clear explanatory chapters
• activities with answers
• Case Studies
• practical examples
• key terms and chapter summaries

Activities are provided at the end of each chapter. A large number of the questions are in the style of the computer based examination, enabling students to consolidate learning and prepare for the assessment. Answers are provided at the back of the book.

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Table of Contents:

1. The costing system
2. Cost centres and cost behaviour
3. Inventory valuation and the manufacturing account
4. Labour costs
5. Providing information – budgets and variances

Information and Resources

• A note on overheads