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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AVCO (weighted average cost): perpetual method

12m

FIFO and AVCO: the periodic method

12m

The effect of FIFO and AVCO on profit

12m

Just in time (JIT) management of inventory

12m

Inventory valuation: practice

Inventory valuation: exam practice

15m

Inventory valuation: summary

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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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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2.1.2-2.1.3 · Materials: inventory valuation and just in timeLesson 4 of 9

FIFO and AVCO: the periodic method

Value the closing inventory once, at the end of the month, instead of after every issue.

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