Aat Study Text: Final Paper 10 - Cost Accounting and Budgeting (7/90

Aat Study Text: Final Paper 10 - Cost Accounting and Budgeting (7/90

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One of a series of regularly updated Study Texts providing coverage of the examinations of the Association of Accounting Technicians (AAT), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. The principles of cost accounting and budgeting as well as the techniques are given the full consideration demanded by the syllabus. Chapters cover such topics as stock control and materials valuation, responsibility accounting, investment appraisal techniques and the scope and purpose of cost accounting. A companion Practice and Revision Kit (principally comprising progressively arranged series of questions and solutions) is also available.
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Product details

  • Paperback | 561 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • 0862773512
  • 9780862773519

Table of contents

The cost accountant; elements of cost and cost classification; stock control and materials valuation; labour cost control and remuneration schemes; overheads and absorption costing; job costing; contract costing; process costing - joint products and by-products; service costing; cost behaviour; marginal costing; breakeven analysis; accounting for decision-making; accounting for costs - control accounts; budgets; flexible budgets and budgetary control; standard costing; variance analysis; responsibility accounting; control of working capital; investment appraisal (including discounted cash flow); the scope of cost accounting.
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