CAT-T4

Accounting for Costs

Students
HANDBOOK
WEEK ONE ( 6 Hours)

Schedule Topical Guide Material Teacher Student

References Comments Comments
Class One Management T4 Kaplan and Qualities of
Information Mocks useful
60 Minutes management
information

Cost, Profit,
Revenue and
Investment
Centers
Class Two Maintaining an T4 Kaplan and Cost
appropriate Mocks Accounting
60 Minutes accounting System
system (Entries)

Cost Codes

Class Three Cost T4 Kaplan and High Low

Classification Mocks Method
60 Minutes and Cost
Behavior Y=a+bx

Class Four KIT T4 BPP Kit Supervised

Questions
120 Minutes

Class Five TEST Confidential Confidential

30 Minutes
WEEK TWO ( 6 Hours) – Cumulative 12 hours

Schedule Topical Guide Material Teacher Student

References Comments Comments
Class One Chapter 4 T4 Kaplan and LIFO/FIFO
Mocks
60 Minutes Costing of EOQ
Materials
Inventory
Chapter 5 Levels

Material
Inventory
Controls
Class Two Chapter 6 T4 Kaplan and Weekly, Hourly
Mocks
60 Minutes Labor Cost Overtime
(Basic
Premium)

Labor Ratios

Class Three Chapter 7 T4 Kaplan and Nature of

Mocks Expenses
60 Minutes Other Costs
Depreciation

Class Four KIT T4 BPP Kit Supervised

Questions
120 Minutes

Class Five TEST Confidential Confidential

30 Minutes
WEEK THREE ( 6 Hours) – Cumulative 18 hours

Schedule Topical Guide Material Teacher Student

References Comments Comments
Class One Chapter 8 T4 Kaplan and Product Cost
Mocks and Period Cost
60 Minutes Absorption
Costing Re-
apportionment

OAR Rates

Class Two Chapter 9 T4 Kaplan and Inventory,

Mocks Profits and
60 Minutes Marginal Pricing under
costing and these systems
Absorption
Costing

Class Three Chapter 10 T4 Kaplan and Job Cost Card

Mocks and Pricing
60 Minutes Job Costing and
Batch Costing Batch Costing

Class Four KIT T4 BPP Kit Supervised

Questions
120 Minutes

Class Five TEST Confidential Confidential

30 Minutes
WEEK FOUR ( 6 Hours) – Cumulative 24 hours

Schedule Topical Guide Material Teacher Student

References Comments Comments
Class One Chapter 11 T4 Kaplan and Normal Loss
Mocks
60 Minutes Process Costing Abnormal Loss

WIP

Class Two Chapter 12 T4 Kaplan and Joint Cost

Mocks Methods
60 Minutes Joint and By
Products By Cost
Methods

Class Three Chapter 13 T4 Kaplan and Per Unit and

Mocks Units Concept
60 Minutes Service Costing

Class Four KIT T4 BPP Kit Supervised

Questions
120 Minutes

Class Five TEST Confidential Confidential

30 Minutes
WEEK FIVE ( 6 Hours) – Cumulative 30 hours

Schedule Topical Guide Material Teacher Student

References Comments Comments
Class One Chapter 14 T4 Kaplan and 5 Scenarios of
Mocks CVP Analysis
90 Minutes CVP Analysis
Breakeven
Charts
Class Two Chapter 15 T4 Kaplan and Relevant
Mocks Costing of
60 Minutes Decision Material, Labor,
Making FOH

Opportunity
Cost
Class Three Chapter 16 T4 Kaplan and Interest,
Mocks Compound
60 Minutes DCF and Interest,
Capital Effective Rate
Expenditure of Interest
Appraisal
Discounted and
Non Discounted
Methods

NPV and IRR

and Charts

Class Four KIT T4 BPP Kit Supervised

Questions
120 Minutes

Class Five TEST Confidential Confidential

30 Minutes