ZIMSEC A-Level Accounting
3Cost Accounting
Overview
Form 6 (competency matrix). Questions on overhead variances will not be set.
In this topic
Lessons
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Cost behaviour: fixed, variable, semi-variable and stepped costs
50 min
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Cost terminology and the purposes of cost accounting
45 min
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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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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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Short-run decisions and cost-volume-profit data
60 min
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Job, batch and unit costing
50 min
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Analysing variances and reconciling standard to actual
55 min
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Direct material and direct labour variances
55 min
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Sales price and sales volume variances
45 min
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Standard costing: meaning, standards and uses
45 min
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Sample question
A sample question on this topic. Answer it, check it, then read the worked answer.
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