Cambridge AS and A Level Accounting Notes: 9706
Financial Accounting
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Cost and Management Accounting (AS Level)
- Cost accounting and management accounting vs Financial Accounting
- Direct materials, indirect materials and labour
- Inventory valuation: Introduction
- Costing for Labour
- Costing for Overheads: Introduction
- Absorption Costing: Introduction
- Overhead apportionment, allocation and allotment
- Overhead Absorption and Overhead Absorption Rates
- Absorption Example: One Product and One Department
- Absorption Example: More than one product one department worked example
- Absorption of Overheads: More than one department and more than one product example
- Absorption of Overheads: Overhead Analysis Sheet Example
- Absorption of Overheads: Reapportionment of service costs with no interwork
- Absorption of Overheads: Question: Reapportionment of service costs where there is interwork
- Absorption of Overheads: Solution to Reapportionment of service costs question
- Under and Over Absorption
- Absorption Costing: Statement of Profit Format
- Statement of Profit Example
- Statements of Profit Example with Over and Under Absorption
- Uses and Limitations of Absorption Costing
- Marginal Costing: Introduction