CIMA Revision 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; servicing costing; contract costing; marginal costing; budgetary control; standard costing; variance analysis; standard marginal costing; the use of computers in cost accounting systems.