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What you will work through.

The full curriculum, start to finish. Every lesson and assignment unlocks the moment you buy the course.

Unit 01

Pricing Decisions

5 items
  • What you are really deciding when you set a price
    1 min read Unlocks with purchase
  • Cost-plus pricing and markup
    1 min read Unlocks with purchase
  • Working backward from a target operating income to the required price
    1 min read Unlocks with purchase
  • Target costing and value engineering
    1 min read Unlocks with purchase
  • Unit 1 checkpoint: pricing decisions
    1 min read Unlocks with purchase
Unit 02

Normal and Actual Costing

3 items
  • Actual vs normal costing — the predetermined overhead rate
    1 min read Unlocks with purchase
  • Over- and under-applied overhead
    1 min read Unlocks with purchase
  • Unit checkpoint — normal costing end-to-end
    1 min read Unlocks with purchase
Unit 03

Job Costing and Cost Allocation

5 items
  • Job costing vs process costing — and the job-cost record
    1 min read Unlocks with purchase
  • Tracing costs to a job — the T9 template
    1 min read Unlocks with purchase
  • Departmental rates and two-stage allocation
    1 min read Unlocks with purchase
  • Allocating support-department costs
    1 min read Unlocks with purchase
  • Unit 3 checkpoint — job costing end-to-end
    1 min read Unlocks with purchase
Unit 04

Activity-Based Costing

5 items
  • Why traditional costing distorts — the cost hierarchy
    1 min read Unlocks with purchase
  • Building an ABC model — pools, drivers, and rates
    1 min read Unlocks with purchase
  • ABC vs traditional — undercosting, overcosting, and cross-subsidization
    1 min read Unlocks with purchase
  • ABC in the wider picture — ABM, customer profitability, TDABC, and sustainability
    1 min read Unlocks with purchase
  • Unit 4 checkpoint — ABC end-to-end
    1 min read Unlocks with purchase
Unit 05

Review and Practice Exam

1 item
  • Pricing and costing integrator
    1 min read Unlocks with purchase

The same notes and practice problems that business students have used to build the foundational understanding.

Open the manual.

One purchase, €99. Yours for every exam season. Live session available as a bundle at checkout.

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