Cost Accounting

Theory

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Distinguish between relevant and sunk costs.

Time Orientation of Costs

Understand the concept of mark-up is and the calculation process.

Concept and Calculation of Mark Up

Distinguish between product and period costs.

Treatment of Costs

Video on introduction and how to calculate direct material price variance

Direct Material Price Variance

Identify the differences between direct and indirect costs.

Relationship Costs

Identify the difference between fixed, variable and mixed costs.

Behavioural Costs

Videos

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Question Worksheets

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Step-By-Step Answers