Management Accounting Aspects 4
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This content is pitched at (NQF Level 7)
- Introduction to management accounting aspects – this involves the identification of the differences between cost accounting, financial accounting and management accounting.
- 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.
- Job costing systems – this involves the operation a basic job-costing system.
- Process costing systems – Prepare process costing accounts and reports.
- Direct and absorption costing – the topic involves the preparation of income statements according to the direct and absorption costing methods.
- Cost volume profit analysis and breakeven analysis – this involves making short-term decisions using cost volume profit analysis.
- Standard costing systems – this involves the operation of a standard costing system and preparation variance reports.