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ACC 222 Cost Accounting 2

ND2 levelManagement & Administration13 topics

ACC 222 covers 13 topics. StudyPath paces them into daily study sessions that finish before your exam date, with practice questions and worked answers for each one.

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Course outline

The topics this course covers, in teaching order.

  1. Cost ledgers and posting procedures
  2. Cost reports and statements
  3. Integrated accounting systems
  4. Reconciliation of cost and financial accounts
  5. Costing methods and techniques
  6. Job costing
  7. Process costing
  8. Batch costing
  9. Standard costing
  10. Marginal costing
  11. Types of budgets
  12. Budgetary control and performance evaluation
  13. Basic variance analysis

A sample from this course

One topic, as StudyPath teaches it.

Cost ledgers and posting procedures

Cost ledgers are the central books where all manufacturing costs are recorded and accumulated. Posting procedures refer to the systematic transfer of cost information from subsidiary ledgers to the main cost ledger. Mastering these concepts is crucial because exam questions often test the ability to trace cost flows, compute account balances, and identify posting errors.

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