COST ACCOUNTING - SECOND LEVEL

The aims of the course are to test knowledge and understanding of:

(a) the purposes of cost accounting, the terminology used and the methods by which the costs of operations, processes, departments, products or services are ascertained using the absorption principle
(b) elementary aspects of the marginal principle, optional techniques and costing systems

Syllabus

1 Cost Accounting Terminology and Relationships
2 Costing for Materials
3 Costing for Labour
4 Costing for Overheads
5 Costing methods
6 Marginal Costing
7 Budgetary Control
8 Standard Costing
9 Accounting Systems

Course duration: 45 hours