Edexcel A-Level Accounting AS 1.4.11 Over and Under Absorption of Overheads Topic Practice

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Pearson Edexcel IAL Accounting

Unit 1: The Accounting System and Costing

Topic 1.1 - Principles of accounting and double entry bookkeeping

Topic 1.2 - Control procedures

Topic 1.3 - Financial statements of organisations

Topic 1.4 - Introduction to costing

1.4.1 - Inventory valuation methods

1.4.2 - FIFO and LIFO inventory valuations

1.4.3 - Effects of inventory valuation methods

1.4.4 - Labour productivity

1.4.5 - Methods of remuneration

1.4.6 - Employer cost and employee earnings

1.4.7 - Overhead cost behaviour

1.4.8 - Allocation, apportionment and absorption of overheads

1.4.9 - Service department apportionment

1.4.10 - Machine hour and labour hour rates

1.4.11 - Over and under absorption of overheads

1.4.12 - Characteristics of job costing

1.4.13 - Job costing for batches and customer orders

Topic 1.5 - Analysis of accounting statements

Topic 1.6 - Social and ethical accounting

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