ZIMSEC A Level Accounting

Cambrige AS and A Level Accounting Notes (9706)/ ZIMSEC  Advanced Accounting Level Notes: Reapportionment of service costs no interwork

• In the the example found here we looked at how to allocate and apportion overheads using bases and an overhead analysis sheet
• We have already looks at the theory of overhead absorption here
• We have also looked at

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Cambrige AS and A Level Accounting Notes (9706)/ ZIMSEC  Advanced Accounting Level Notes: Differences between Financial Accounting and Cost and Management Accounting

• We have already looked at the basics and definition of both:
• Financial Accounting as well as
• Cost and Management Accounting in the post here
• Here we will looked at a summarised version between the two:

• Remember […]
  

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Cambrige AS and A Level Accounting Notes (9706)/ ZIMSEC  Advanced Accounting Level Notes: Over and Under-absorption

• As has been said before overhead absorption rates are calculated in advance
• The formula for getting an overhead absorption rate is:
• \text{OAR=}\dfrac{\text{Budgeted Production Overhead}}{\text{Budgeted Level of Activity}}
• The budgeted level of activity can be units,labour hours, machine hours etc
• It is […]
  

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