Saica Certificate Accounting Technician: SAQA ID 77143 | 04 Basic Costing
This qualification is aimed at building capacity in accounting technicians within the public sector.
Course outline
Explore the modules and lessons included in this classroom.
Module 1Foundations of Costing
Build core costing knowledge: course scope, cost objects, cost behaviour, and cost elements.
4 lessons—
Foundations of Costing
Build core costing knowledge: course scope, cost objects, cost behaviour, and cost elements.
- Lesson 1Basic Costing for Public Sector (SAQA ID 77143 – Unit 04)Lesson—
- Lesson 2Core Cost Concepts and Cost ObjectsLesson—
- Lesson 3Cost Behaviour: Fixed, Variable, Semi-variableLesson—
- Lesson 4Elements of Cost and Prime/Conversion CostsLesson—
Module 2Costing Systems and Inputs
Compare job and process costing, and account for materials, labour, and overheads.
4 lessons—
Costing Systems and Inputs
Compare job and process costing, and account for materials, labour, and overheads.
- Lesson 1Cost Recording Systems: Job vs Process CostingLesson—
- Lesson 2Materials Control and Issue ValuationLesson—
- Lesson 3Labour Costing and On-costsLesson—
- Lesson 4Overheads: Allocation, Apportionment, AbsorptionLesson—
Module 3Recording and Ledger Flow
Trace costs through the ledger from materials to output, then practice with step-by-step postings.
2 lessons—
Recording and Ledger Flow
Trace costs through the ledger from materials to output, then practice with step-by-step postings.
- Lesson 1Cost Ledger Flow: Materials → WIP → OutputLesson—
- Lesson 2Recording Example: Step-by-Step PostingsLesson—
Module 4Planning, Decisions, Wrap-up
Use budgets, standards, and variances for control, apply cost and revenue data to decisions, then wrap up.
3 lessons—
Planning, Decisions, Wrap-up
Use budgets, standards, and variances for control, apply cost and revenue data to decisions, then wrap up.
- Lesson 1Actual vs Expected Costs: Budgets, Standards, VariancesLesson—
- Lesson 2Providing Cost & Revenue Information for DecisionsLesson—
- Lesson 3Summary, References, and Next StepsLesson—
What you'll learn
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