Section 2 Topics (Cambridge International A-Level Accounting)
Exam board Cambridge International · A-LevelUpdated 2026-04-09
Cost and management accounting (AS) topics
- The table below shows the topics from the syllabus
- You can find which revision notes explain each topic
| Specification reference | Relevant revision notes |
|---|---|
| 2.1 Costs and cost behaviour | |
| 2.1.1 Materials and labour | - Types of Costs - FIFO (First In First Out) Method - AVCO (Weighted Average Cost) Method - JIT (Just In Time) Management of Inventory |
| 2.2 Traditional costing methods | |
| 2.2.1 Costing applications | - Unit, Job & Batch Costing |
| 2.2.2 Absorption costing | - Introduction to Absorption Costing - Allocation & Apportionment of Overheads - Overhead Absorption Rates - Costing Statements for Selling Price - Profit Statements - Uses & Limitations of Absorption Costing |
| 2.2.3 Marginal costing | - Introduction to Marginal Costing - Marginal Costing Statement - Reconciliation between Profit Statements - Management Decision-Making - Uses & Limitations of Marginal Costing - Break-even Analysis |
| 2.2.4 Cost–volume–profit analysis | - Cost-Volume-Profit Analysis |
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