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$35.00IntermediateAccounting Technician: SAQA ID 77143Accounting
Saica Certificate Accounting Technician: SAQA ID 77143 | 04 Cost and Revenues
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Saica Certificate Accounting Technician: SAQA ID 77143 | 04 Cost and Revenues

This qualification is aimed at building capacity in accounting technicians to enable them to produce and record reliable financial information.

Enrolled
2
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Lessons
22
Across all modules
Duration
—
Estimated total
Updated
4/30/2026
Latest revision

Course outline

Explore the modules and lessons included in this classroom.

5 modules22 lessons
Module 1

Orientation and Costing Basics

Get oriented and learn core cost concepts, terms, and behaviour.

  • Lesson 1
    Module 04: Cost and Revenues — SAICA CAT (SAQA ID 77143)
    Lesson—
  • Lesson 2
    Learning Outcomes and Assessment Map
    Lesson—
  • Lesson 3
    Role of Costing within the Organisation
    Lesson—
  • Lesson 4
    Cost Objects, Cost Centres, and Cost Units
    Lesson—
  • Lesson 5
    Cost Classification: Direct/Indirect and Fixed/Variable
    Lesson—
  • Lesson 6
    Cost Behaviour and the High–Low Method
    Lesson—
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Module 2

Costing Methods and Records

Compare costing methods and practice recording materials, labour, and overheads into ledgers.

  • Lesson 1
    Overview of Costing Methods
    Lesson—
  • Lesson 2
    Selecting the Most Appropriate Costing Method
    Lesson—
  • Lesson 3
    Recording Costs: From Source Documents to Ledgers
    Lesson—
  • Lesson 4
    Materials Costing: FIFO and Weighted Average
    Lesson—
  • Lesson 5
    Labour Costing: Time, Overtime, and On-Costs
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  • Lesson 6
    Overheads: Allocation, Apportionment, and Absorption
    Lesson—
  • Lesson 7
    Absorption vs Marginal Costing
    Lesson—
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Module 3

Spreadsheet Skills for Costing

Build spreadsheets with formulas, functions, and analysis tools to support costing work.

  • Lesson 1
    Spreadsheet Fundamentals: Enter, Edit, Organise
    Lesson—
  • Lesson 2
    Formulas and Functions for Costing
    Lesson—
  • Lesson 3
    Data Analysis Tools: PivotTables, Filters, and What-If
    Lesson—
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Module 4

Decision Making and Control

Apply costing to decisions, analyse variances, report deviations, publish insights, and uphold ethics and data quality.

  • Lesson 1
    Using Costing in Decisions
    Lesson—
  • Lesson 2
    Variance Analysis Basics
    Lesson—
  • Lesson 3
    Reporting Deviations to Management
    Lesson—
  • Lesson 4
    Presenting and Publishing Spreadsheet Information
    Lesson—
  • Lesson 5
    Ethics, Controls, and Data Quality
    Lesson—
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Module 5

Summary and References

Recap key points and provide sources for further study.

  • Lesson 1
    Summary and References
    Lesson—
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