The School of Mathematics

Grade 10 Accounting – Term 4

Categories: Accounting, Grade 10
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About Course

This Grade 10 Accounting Term 4 course introduces manufacturing cost concepts and business budgeting before the final examination.

Learners classify costs, perform basic calculations, prepare cash-budget information and revise the annual curriculum for Papers 1 and 2.

What Will You Learn?

  • ATP-aligned lessons, guided practice, quizzes, revision activities and formal-assessment preparation.

Course Content

The Manufacturing Environment
<p>Describe manufacturing activities, departments and cost centres in a production business.</p>

Direct and Indirect Materials
<p>Distinguish direct materials from indirect materials and classify related costs.</p>

Direct and Indirect Labour
<p>Distinguish direct labour from indirect labour and calculate basic labour costs.</p>

Factory Overheads and Prime Cost
<p>Classify factory overheads and calculate prime cost.</p>

Fixed and Variable Costs
<p>Distinguish fixed from variable costs and explain how each behaves as production changes.</p>

Work in Progress and Basic Cost Calculations
<p>Explain work in progress and complete introductory manufacturing-cost calculations.</p>

Budgeting Concepts and Types
<p>Explain cash, zero-based, capital, long-term and medium-term budgets.</p>

Cash Budget Calculations
<p>Prepare and interpret basic cash-budget calculations for planning and control.</p>

Paper 1 Revision
<p>Revise bookkeeping, reconciliations, payroll, adjustments, statements and analysis for Paper 1.</p>

Paper 2 Revision and Final Examination
<p>Revise cost accounting, budgeting and integrated annual content for Paper 2 and the final examination.</p>

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