Absorption of Overheads — Methods of Recovery
· Chapter
Overheads
14 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Allocation vs Apportionment of Overheads
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3
Bases of Apportionment
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4
Machine Hour Rate — Computation
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5
Meaning and Classification of Overheads (Factory & Admin)
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6
Primary Distribution of Overheads
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7
Repeated Distribution Method (Reciprocal)
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8
Secondary Distribution (Re-apportionment) — Direct & Indirect Methods
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9
Selling & Distribution Overheads
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10
Simultaneous Equation Method (Reciprocal)
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11
Step-Down (Non-Reciprocal) Method of Re-apportionment
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12
Trial & Error Method (Reciprocal)
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13
Types of Department (Production vs Service)
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14
Under and Over Absorption of Overheads
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