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By the end of the session, you will be able to:

Understand the concept of cost and the importance of tracking and managing expenses in business.

Understand how the information helps to make informed decisions, particularly in pricing, budgeting, and resource allocation.

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By the end of the session, you will be able to:

Understand the concept of costs by nature.

Understand the different types of costs classified by their nature.

Identify and categorise costs according to their nature.

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6 Principles of Costing - Cost classification - Element.pptx

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By the end of the session, you will be able to:

Understand the layout of manufacturing accounts

Recognise the different components that make up the manufacturing accounts.

Demonstrate the ability to analyse and interpret manufacturing accounts, including calculating key performance indicators like cost per unit, cost of goods sold, and gross profit.

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By the end of the session, you will be able to:

Recap over the different types of labour payments we covered in last weeks session.

Calculate labour payments for: Piecework, piecework with guarantee and bonus schemes.

and answer questions relating to these areas.

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By the end of the session you will be able to:

Understand the different types of labour payments

Calculate labour payments for: time-rate, overtime and piecework.

and answer questions relating to these areas.

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By the end of the session you will be able to:

Understand the difference between fixed and flexible budgets

Prepare budgets for single product organisations

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By the end of the session, you will be able to:

Recap over the different types of labour payments we covered in last weeks session.

Calculate labour payments for: Piecework, piecework with guarantee and bonus schemes.

and answer questions relating to these areas.

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By the end of this session, you will be able to:

Explain the purpose of gathering information and discuss the different methods of collecting data.

Identify the various types of information collected and demonstrate the ability to develop a plan for collecting data.

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By the end of this session, you will be able to:

define costing and understand its significance in business operations.

understand the role of costing information in pricing, budgeting, and product/service evaluation.

Discuss techniques for managing costs effectively and improving profit within a business

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By the end of the session, you will be able to:

Understand what cost centres are

Identify the various types of cost centres commonly used in organizations.

Understand how costs are allocated to cost centres and why this is crucial for managing expenses.

See how cost centres play a role in budgeting and evaluating performance within a company.

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4 27th Sept FT PCTN Introduction to importance of costing

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Check out this Presentation designed by Hannah Page.

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Workbook - Cost classification - Cost centres

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Workbook - Cost classification - Cost centres

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By the end of the session, you will be able to:

Identify the different cost classifications by function.

Explain how to differentiate between fixed and variable costs.

Analyse how cost classifications by function relate to an organisation's budget

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5 FT Principles of Costing - Cost classification - Function.pptx

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Check out this Presentation designed by Hannah Page.

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Workbook - Cost classification: By function

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Workbook - Cost classification: By function

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Workbook Cost classification - By function

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Kaplan exam kit classification by function questions

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Workbook - Cost classification : By nature

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Workbook - Cost classification : By nature

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PCTN workbook student - costing by nature

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Workbook - Cost classification: By element

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Workbook - Cost classification: By element

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By the end of the session, you will be able to:

Define and explain the concept of costing by behaviour.

Identify and classify costs based on their behaviour as fixed, variable, or semi-variable.

Understand how cost behaviour affects the total cost incurred by a business.

Analyse the relationship between cost behaviour and volume of activity.

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Workbook - Cost classification - By behaviour

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Workbook - Cost classification - By behaviour

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PCTN workbook student - costing by behaviour

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By the end of the session you will be able to:

Understand coding in bookkeeping.

Calculate costs in bookkeeping.

Identify ways coding impacts financial tracking.

and answer questions relating to these areas.

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PCTN WORKBOOK STUDENTCoding and period costs

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Copy of Principles of Costing - Manufacturing accounts

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PCTN Practice Questions - Qs 2022-23 Coding and costs

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Principles of Costing - Manufacturing accounts

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PCTN Integrated Workbook STUDENT 2022-23 - Manufacturing accounts

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Manufacturing accounts questions - Kaplan exam kit

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By the end of the session you will be able to:

Understand what budget variances are and why they are important

Calculate budget variances and state whether they are favourable or adverse

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19th April - Principles of Costing - Budgeting and variances

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Objectives

By the end of the session, you will be able to:

Understand inventory must be valued in relation to the cost of purchase

Be able to value inventory by the three methods used in this unit

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13 6th December - Principles of Costing - Materials and FIFO

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Copy of Principles of Costing - Manufacturing accounts

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By the end of this session you will be able to:

Understand how overheads are included within product cost

Calculate overhead absorption rates to arrive at a unit cost

Calculate total and unit costs at different levels

and answer questions relating to these areas.

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PCTN - Kaplan practice questions OVERHEADS

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PCTN Integrated Workbook STUDENT 2022-23 Overheads

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PCTN  Budgeitng and Variances workbook examples