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AAT - Principles of Costing
- Χρηματοοικ. Ασφαλιστικά Τραπεζικά - Λογιστικά/ Έλεγχος/ Φορολογικά
31 Ιαν 2025 12:17
31 Ιαν 2025 12:17
Αγγλικά
20.00 ώρες
(
ημέρα
)
ΠΕΡΙΓΡΑΦΗ
This course introduces students to basic costing principles, laying the groundwork for more advanced topics in costing and management accounting. It highlights the role of costing systems in providing information for management to plan, make decisions, and control costs. Students will learn to distinguish between costing and financial accounting from a business perspective.
The course teaches methods to cost materials, labor, and overheads to determine the course cost of products or services, including the use of coding systems. Students will also learn to classify costs and understand how these classifications aid in management decision-making. They will explore cost behavior at different output levels, and how variable and fixed costs per course change with output variations.
Students will construct basic course product costs based on labor hours, machine hours, and per course bases. This knowledge sets the stage for future studies on overhead apportionment, reapportionment, and absorption. The course introduces budgetary control systems, teaching students to compare actual costs with budgeted costs, identify variances as adverse or favorable, and report their causes and effects to management.
The course emphasizes that using digital tools for cost calculation can be quicker and more accurate than manual methods, preparing students with practical skills for real-world applications.
Learning Outcomes:
On successful completion of this subject, you should be able to:
- Understand the cost recording system within an organisation
- Use cost recording techniques
- Provide information on actual and budgeted costs and income
- Use tools and techniques to support cost calculations
Registration and Access
Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.
If you wish to receive an invoice instead of paying online, please contact us at info@myseminars.com.cy. Access to the course is valid for 365 days.
Certification
Upon the successful completion of the subject Business Tax, you can advance to the next subject of the AAT Diploma in Professional Accounting Level or If you have already completed other subjects, you can proceed to apply for your full AAT membership.
ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ
Topics to be Covered
- Collection and classification of costs in different types of organisations
- Costing techniques used in organisations
- Relationships between costing and financial accounting systems within organisations
- Sources of information on income and expenditure
- Differences between cost, profit and investment centres
- Classification and recording of labour and overheads
- Classification and recording of labour and overheads
- Calculate labour payments
- Calculate overhead absorption rates
- Use cost behaviour to calculate total and unit costs
- Calculate the costs of a product
- Calculate the costs of a product
- Exception reporting to identify significant variances
- Exception reporting to identify significant variances
- Exception reporting to identify significant variances
ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ
The AAT qualification is ideal for people who want a career in finance and business.
ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ
What's included in this course
- Study planner and guidance
- Access to AccountingWise Learn
- Comprehensive pre-recorded lectures
- Extensive question practice (including mock exams and feedback)
- Tutor support via phone or email
Exam Details
- Format: Computer-based assessment
- Availability: On Demand
- Pass: A score of 70%
- Length: 1 hours and 30 minutes
- Please Note: Official Exam is not provided; it should be purchased separately.
Αγορά: AAT - Principles of Costing
€ 210.08
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