Software Bundle


This bundle contains all three software!



Elements of Cost

The subjects covered in Elements of Cost are:

Materials – Stock Control Levels, Materials Issues, Evaluating Closing Stocks

Labour – Remuneration methods, Time-based, Premium schemes, staff turnover

Overheads – Allocation of overheads, apportionment methods, absorption methods, over and under absorbed overheads

Manufacturing account – format and calculations


Cost Accounting Methods

The subjects covered in Cost Accounting Methods are:

Marginal Costing – Fixed and Variable Costs, Semi-variable Costs, Contributions and C/S% ratio, decision-making techniques, breakeven charts

Job Costing – Job cost estimates, Job Accounts and Job Profit Statements

Contract Costing – Contract Accounts, Notional Profits, Attributable Profits calculations

Process Costing – Process Accounts, Abnormal Gains and Losses, Valuing work in progress techniques

Activity Based Costing – Classifying Costs into activities, absorbing overheads using ABC

Cost bookkeeping – Integrated Accounts, Interlocking Accounts, Reconciliations


Planning and Control

The subjects covered in Planning and Control are:

Marginal Costing

Standard Costing – Setting Standards, Production and Sales Variances, Performance Indicators, Standard Cost Bookkeeping

Budgets – Preparing a Sales Budget, preparing a Production Budget, Flexible Budgets, Cash Budget

Investments decisions – Net Present Value, Internal Rate of Return, Payback Method, Accounting Rate of ReturnRatios – Profitability Ratios, Liquidity Ratios, Activity Ratios, MAT’s, Index Numbers, Seasonal Variations

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