Description
Overview
This handy, pocket-sized study and revision guide for the AAT Level 3 Diploma in Accounting complements the companion Tutorials and Workbook for the Management Accounting Techniques unit.
Flip through key revision topics with straightforward text and clear diagrams for quick-fire exam practice.Â
They Include:
- FREE copy of eBook
- FREE study resources in the Osborne Student Zone
Table of Contents
- Management Accounting
- Classifying costs
- Responsibility centres
- Managing materials inventory
- Inventory valuation
- Labour costs
- Dealing with overheads
- Absorption of overheads
- Cost accounting bookkeeping
- Specific costing methods
- Unit costing
- Cost behaviour
- Marginal and absorption costing
- Activity-based costing
- Budgeting
- Break-even analysis
- Special order pricing
- The importance of cash
- The layout of a cash budget
- Forecasting receipts and payments
- Funding purchases of non-current assets
- Use of resources ratios
- Spreadsheet skills – introduction
- Simple formulas and the sum function
- Using simple IF statements
- Complex IF statements – nested AND/OR
- Statistical functions – count, counta, countif
- Statistical functions – Average, Max, Min
- Using subtotal
- Lookup functions
- Manipulating data
- Forecasting and ‘What if?’ analysis (goal seek)
- Data integrity – protecting cells and data validation
- Auditing tools
- Creating charts
- Amending charts
- Pivot tables and charts
- Memory aids
- Index
- AAT LEVEL 3 – Q2022 – Management Accounting Techniques (MATS) Wise Guide