Courses / Programme support
Registered Cost Accountant (RCA) · CAT Level 2
PRG-02 · Triple Certification Pathway
Level 2 of CertiFi's Certified Accounting Technician (CAT) Program. Learn how management accountants record and control the cost of materials, labour and overheads, cost products and services, build budgets and use cost and revenue estimates for decisions. Includes CertiFi training, ICMA (Australia) membership and certification fees.
Who it's for
Bookkeepers and accounting staff who have completed Level 1 (or have equivalent experience) and want a recognised management and cost accounting credential.
What you'll be able to do
- Explain the role of management information in planning, control and decision making
- Account for materials, labour and overhead costs
- Accumulate costs for products and services using job, process and activity-based approaches
- Prepare budgets and use them for planning and control
- Estimate relevant costs and revenues for short-term decisions
- Use flexible budgets and standard cost variances to explain differences between planned and actual results
- Use flexible budgets and standard cost variances to explain differences between planned and actual results
Lessons
- 1Management information and the management accountant6 min video
- 2Cost classification and cost behaviour6 min video
- 3Accounting for materials and inventory control6 min video
- 4Accounting for labour costs5 min video
- 5Overheads: allocation, apportionment and absorption5 min video
- 6Job, batch, contract and service costing5 min video
- 7Process costing5 min video
- 8Marginal costing, absorption costing and activity-based costing5 min video
- 9The budgeting process and functional budgets5 min video
- 10Flexible budgets, standard costing and variance analysis5 min video
- 11Cost-volume-profit analysis5 min video
- 12Relevant costs and short-term decisions4 min video
- 13Investment appraisal: payback, ARR, NPV and IRR5 min video