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

0/9

2.2.1-2.2.2 · Absorption costing

0/14

2.2.3 · Marginal costing and break-even analysis

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2.2 · Decision-making using marginal costing

0/10

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

0/9

4.2.1-4.2.2 · Standard costing: materials and labour variances

0/10

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

0/10

Fixed overhead capacity and efficiency sub-variances

12m

Sales price and sales volume variances

12m

Reconciling budgeted profit with actual profit

12m

Causes of variances and their relationship to each other

12m

Using standard costing to improve performance

12m

Standard costing: overheads and sales: practice

Standard costing: overheads and sales: exam practice

15m

Standard costing: overheads and sales: summary

4.3.1-4.3.3 · Budgeting and budgetary control

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4.2, 4.2.3-4.2.4 · Standard costing: overhead and sales variancesLesson 3 of 10

Fixed overhead capacity and efficiency sub-variances

Split the volume variance: hours worked against budget, and hours worked against hours allowed.

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