Costs and Revenues Tutorial

ISBN: 978 1905777 310
Author(s): David Cox
384 pages

This text for the AAT Level 3 Diploma in Accounting fully covers the requirements of the 'Costs and Revenues' 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.

Note: the summer 2011 reprint of Costs and Revenues Tutorial includes minor updates. For further information, please download the document below 'A note on flexed budgets'.

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Table of Contents:

1. An introduction to cost accounting
2. Materials costs
3. Labour costs
4. Expenses
5. Overheads
6. Methods of costing
7. Book-keeping for costing
8. Aspects of budgeting
9. Short-term decisions
10. Long-term decisions

Information and Resources

• A note on flexed budgets
• Financial documents
• Corrections to text
• Note on process costing and rounding