Cambridge AS & A Level Accounting
2.2.3Marginal costing
Marginal costing in Cambridge AS & A Level Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic67 practice questions3 lessons
Overview
Candidates will not be asked to prepare a break-even chart.
Learning objectives
What the syllabus expects you to be able to do.
- 2.2.3.1Calculate contribution, the break-even point, contribution to sales ratio, the output or sales for a target profit and the margin of safety, and interpret a break-even chart.
- 2.2.3.2Prepare costing and profit statements using marginal costing and a statement reconciling marginal and absorption costing profits.
- 2.2.3.3Explain the uses and limitations of marginal costing and break-even analysis.
Lessons
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Break-even analysis and cost-volume-profit calculations
60 min
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Marginal against absorption costing: reconciling the profits
55 min
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Marginal costing: contribution and profit statements
50 min
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Sample question
A sample question on this topic. Answer it, check it, then read the worked answer.
Turn Marginal costing into a strength.
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