Management Accounting Aspects 4

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This content is pitched at (NQF Level 7)

  1. Introduction to management accounting aspects – this involves the identification of the differences between cost accounting, financial accounting and management accounting.
  2. Cost of goods manufactured and cost of sales – the topic involves the preparation of a cost of goods manufactured and cost of goods sold report.
  3. Job costing systems – this involves the operation a basic job-costing system.
  4. Process costing systems – Prepare process costing accounts and reports.
  5. Direct and absorption costing – the topic involves the preparation of income statements according to the direct and absorption costing methods.
  6. Cost volume profit analysis and breakeven analysis – this involves making short-term decisions using cost volume profit analysis.
  7. Standard costing systems – this involves the operation of a standard costing system and preparation variance reports.

 

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