Page 6 - Manac Costing Test 1 class slides - 2. Variable And Absorption Costing
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COSTING
th
Applicable References - Drury 9 Edition
• Drury: Chapter 3: Cost assignment. Pages 48 – 60.
• Drury: Chapter 3: Budgeted overhead rates and
Under- and over-recovery of overheads. Pages 64
– 70.
• Drury: Chapter 3: Inter-service department
reallocations. Pages 72 – 76.
• Drury: Chapter 7: Income effects of alternative
cost accumulation systems. Pages 151 – 162.
• Now study IAS 2 again.
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