A Level Accounting: Cost and Management Accounting (9706)

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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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Cost centres and cost units

Preview12m

Allocating and apportioning overheads

Preview12m

Reapportioning service department overheads

12m

Overhead absorption rates

12m

Under absorption and over absorption of overheads

12m

Unit costing and job costing

12m

Batch costing

12m

Unit and job costing in a service business

12m

Setting a selling price: mark-up and margin

12m

Costing and profit statements using absorption costing

12m

Uses and limitations of absorption costing

12m

Absorption costing: practice

Absorption costing: exam practice

15m

Absorption costing: summary

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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2.2.1-2.2.2 · Absorption costingLesson 5 of 14

Under absorption and over absorption of overheads

The rate is set in advance, so the overhead absorbed rarely equals the overhead spent. Find the gap.

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