ZIMSEC A-Level Accounting
3.2Absorption Costing
Absorption Costing in ZIMSEC A-Level Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic86 practice questions4 lessons
Learning objectives
What the syllabus expects you to be able to do.
- 3.2.1Apportion, allocate and allot costs to cost centres and prepare an overhead analysis sheet.
- 3.2.2Calculate overhead absorption rates, under- and over-absorption and explain their causes.
- 3.2.3Prepare absorption profit statements, calculate closing inventory and explain the uses and limitations of absorption costing.
Lessons
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Absorption costing statements and profit; uses and limitations
55 min
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Over- and under-absorption of overheads
50 min
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Overhead absorption rates
50 min
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Overhead allocation, apportionment and reapportionment
55 min
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Sample question
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