Syllabus A3. Throughput Accounting

Syllabus A3

Throughput Accounting ^{7 / 16}

Marginal (or variable) throughput and absorption accounting methods in respect of profit reporting and inventory valuation

- Marginal (or variable) throughput and absorption accounting systems of profit reporting and inventory valuation, including the reconciliation of budget and actual profit using absorption and/or marginal costing principles.