Association of Chartered Certified Accountants (ACCA)

Certified Accounting Technician (CAT) Scheme

Accounting for costs

Paper 4

Version 1.0


This resource functions as a management accounting tutorial cum technical reference using the ACCA CAT syllabus.



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Course objective


The objective of this paper is to develop knowledge and understanding of how organizations record, analyze and report current and future costs and revenue data for use within the organization.


Main capabilities that you will develop


On successful completion of this paper, you should be able to (points taken from ACCA website ):

Examination format

The syllabus is assessed by a two-hour paper. It can be taken as a written paper or a computer based examination. The questions in the computer based examination are objective test questions multiple choice, number entry and multiple response. The written examination consists of two sections, structured as follows:


Section A - 20 x 2 mark questions 40
Section B - four compulsory written questions of between 10 and 20 marks each 60
Total 100
Total time allowed: 2 hours  


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Accounting for costs

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