AAT Budgeting L4 AQ2016 Flashcards

Decks in this Class (10):

• Key Terms In Budgeting

  Key Terms In Budgeting

  Sample Cards:

  what is price skimming,

  what is penetration pricing,

  what is goal congruence
  13 Cards
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• Variances

  Variances

  Sample Cards:

  material usage variance,

  material price variance,

  labour rate variance
  12 Cards
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• Types Of Budgets

  Types Of Budgets

  Sample Cards:

  incremental,

  zero based,

  rolling
  9 Cards
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• Material Labour Calculations

  Material & Labour Calculations

  Sample Cards:

  per kilo,

  material used,

  flexed budget
  12 Cards
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• Operating Budgets

  Operating Budgets

  Sample Cards:

  closing inventory,

  cost of goods sold,

  materials payable extended q cash flow
  4 Cards
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• Sampling

  Sampling

  Sample Cards:

  random,

  systematic,

  stratified
  7 Cards
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• Extras

  Extras

  Sample Cards:

  machine utilisation,

  wastage,

  production capacity materials
  15 Cards
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• Chapter 1 Uses Of Information

  Chapter 1 - Uses Of Information

  Sample Cards:

  where to find information about inflatio,

  where to find information about competit,

  where to find information about trade pe
  14 Cards
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• Types Of Costs

  Types Of Costs

  Sample Cards:

  what is a stepped cost,

  what is a variable cost,

  what is a fixed cost
  6 Cards
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• Accounting Treatment

  Accounting Treatment

  Sample Cards:

  whats the appropriate accounting system,

  whats the appropriate accounting system,

  whats the appropriate accounting system
  27 Cards
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