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A Level Accounts
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Part 6 - Managerial accounting Revision Notes

1. Costing Systems and Principles - Syllabus aim is to be able to prepare cash budgets and forecasts in good style and format to aid decision making.
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2. Marginal Variable Costing - Syllabus aim is to prepare is to use marginal costing to support management decision making.
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3. Absorption (Total) Costing - Syllabus aim is to make simple business decisions using absorption costing.
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4. Costing Systems - Syllabus aim is to understand the costing systems used for job, unit and batch costing, including the calculation of the value of inventory.
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5. Break-even Analysis - Syllabus aim is to understand the construction of a breakeven chart using the contribution formula.
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