BAFS 穩4衝5自選課程 - 11. Cost Accounting (I)

📌 Topic 11: Cost Accounting (I) (3小時2分鐘)

• Cost Accounting一直係學生惡夢，但其實性價比最高最易執分。今次Lesson務求令大家明晒所有Concept唔再怕Cost Accounting

Part 1: Cost Classifications, Concepts and Terminology

• 容易混淆之Concept: Cost Object vs Cost Unit
• 文字題要點: Financial Accounting vs Cost Accounting, Function of Cost Accounting等
• 3大類Cost Classification (Direct/ Indirect, Variable/ Fixed, Manufacturing etc.)
• Classification不能死記, 因不同Cost Object下同一種Cost會有不同Classification, 課堂幫同學輕鬆理解
• Fixed Cost, Step Cost, Mixed Cost, Conversion Cost等DSE常見Concept
• High-Low Method要點, 邏輯及應用, 簡單易明

Part 2: Absorption Costing and Marginal Costing

• 容易混淆之Concept: Product Cost vs Period Cost, Absorption Costing vs Marginal Costing
• AC及MC下Product Cost之不同計算方法
• 一套有系統教學方法，輕鬆KO所有Marginal Costing及Absorption Costing下計算Inventory, COGS, COGM
• Income Statement格式及AC/MC下常犯錯誤, Opening Inventory 有/無提供下有不同處理方法
• Absorption Costing下2大方法: Actual Costing及Normal Costing
• 幫同學分清楚咩係, 幾時要用, 點樣運用Predetermined Overhead Absorption Rate及Over/ Underabsorption
• 文字題要點: AC及MC advantages/ disadvantages

✅課程特色

• 0廢話, 操題目既時間唔包入課堂時間, 每分鐘都貨真價實
• 大量題目操練, 每題會在課堂中詳細解題
• 考試導向, 以最新DSE出題方向為藍本
• 設有Exam Trap 同文字題重點, 務求同學考試搶盡每一分