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ACCA MA · Applied Knowledge

C. Cost accounting techniques

Discover how businesses track, allocate, and control costs. This section covers absorption and marginal costing, job and process costing, activity-based costing, and relevant costing. Mastering these techniques enables informed pricing, budgeting, and performance decisions.

  • 30 lessons
  • 7 modules
  • 6.2h of video
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The lessons

30 lessons, module by module.

Accounting for materials

5 lessons
  1. 1 Introduction 3m
  2. 2 Obtaining inventory 10m
  3. 3 Monitoring inventory 22m
  4. 4 Cost of inventory 30m
  5. 5 Valuing inventory 19m

Accounting for labour

4 lessons
  1. 1 Introduction 19m
  2. 2 Labour ratios 17m
  3. 3 Classifying labour costs 6m
  4. 4 Ledger accounting 3m

Accounting for overheads

4 lessons
  1. 1 Costs recap 8m
  2. 2 Absorption costing 24m
  3. 3 Overhead absorption rates 31m
  4. 4 Ledger entries 2m

Absorption and marginal costing

3 lessons
  1. 1 Marginal costing 6m
  2. 2 Absorption vs marginal costing 18m
  3. 3 Evaluating approaches 4m

Job, batch and process costing

6 lessons
  1. 1 Job costing 9m
  2. 2 Batch costing 3m
  3. 3 Process costing 10m
  4. 4 Losses and gains 28m
  5. 5 Work-in-progress 36m
  6. 6 Joint and by-products 7m

Service costing

4 lessons
  1. 1 Introduction 5m
  2. 2 Service characteristics 5m
  3. 3 Service cost units 8m
  4. 4 Service departments 2m

Alternative costing principles

4 lessons
  1. 1 Activity based costing 11m
  2. 2 Target costing 7m
  3. 3 Life cycle costing 12m
  4. 4 Total quality management 7m

Questions

About C. Cost accounting techniques.

What does the C. Cost accounting techniques section cover?

Discover how businesses track, allocate, and control costs. This section covers absorption and marginal costing, job and process costing, activity-based costing, and relevant costing. Mastering these techniques enables informed pricing, budgeting, and performance decisions.

How much video is in this section?

C. Cost accounting techniques has 30 video lessons, about 6.2 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Management Accounting exam?

Yes. The content in this section is assessed in the Management Accounting ACCA exam.

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