Course content

91 lessons

2.1, 2.1.1 · Costs and cost behaviour

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2.1.2-2.1.3 · Materials: inventory valuation and just in time

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2.2.1-2.2.2 · Absorption costing

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2.2.3 · Marginal costing and break-even analysis

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2.2 · Decision-making using marginal costing

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4.1, 4.1.1-4.1.3 · Activity based costing (ABC)

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4.2.1-4.2.2 · Standard costing: materials and labour variances

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Variances: favourable and adverse

12m

Direct material price variance

12m

Direct material usage variance

12m

Direct labour rate variance

12m

Direct labour efficiency variance

12m

Standard costing: cost variances: practice

Standard costing: cost variances: exam practice

15m

Standard costing: cost variances: summary

4.2, 4.2.3-4.2.4 · Standard costing: overhead and sales variances

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4.3.1-4.3.3 · Budgeting and budgetary control

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4.2.1-4.2.2 · Standard costing: materials and labour variancesLesson 5 of 10

Direct material usage variance

Using more cake mix than the standard allows for the cakes made, valued at the standard price.

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