This Level 2 Principles of Costing unit will prepare and provide you with the basic tools for further studies in overhead apportionment, reapportionment, and absorption in later units. This AAT qualification is perfect for businesses in manufacturing, production, and service industries, and is relevant for individuals in finance reporting roles.. Luckily for AAT Students we start to cover this in Level 2, Introduction to Costing, where we compare the three main types of inventory valuation, First in First Out (FIFO), Last in First Out (LIFO) and, Average Costing (AVCO). It’s fairly straightforward to visualise these valuation methods although each one has its advantages and.
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AAT Q2022 Principles of Costing (PCTN) Essentials Pack. Valid from 27 September 2022 to 31 August 2024. Valid from 27 September 2022 to 31 August 2024. Valid from 27 September 2022 to 31 August 2024. All the books and materials you’ll need to pass Principles of Costing, including Study Text, Exam Kit and Pocket Notes. US $ 85.00. Period costs are. overheads, which are the ongoing expenses of operating an organisation, such as office rent or the wages of sales or administration staff. Product costs are. directly attributable to the cost of the items that we manufacture, or the cost of producing a service, such as a hotel room for a night.
