AAT Study Pack

Introduction to cost accounting; the classification of costs; the behaviour of costs; accounting for material costs; accounting for labour costs; accounting for overheads; cost bookkeeping; job and batch costing; process costing; joint products and by-products; service costing; contract costing; marginal costing; budgetary control; standard costing; variance analysis - labour and variable overhead variances; standard marginal costing; capital budgeting techniques.