AAT Level 2 – Principles of Costing (PCTN)

Mapped to the AAT Q2022 syllabus | Perfect for self-study or classroom use

AAT Level 2 Principles of Costing self study book

Our Principles of Costing study book offers structured, easy-to-follow explanations to help you master key concepts and prepare confidently for your AAT assessments.

This comprehensive guide uses clear language, practical examples, and helpful illustrations to walk you through each topic. It’s ideal for both classroom and independent study.

£29.90

Description

This unit will introduce you to basic costing and it will help you build a solid foundation in the knowledge and skills for more complex costing and management accounting.

You will see how the costing system can be used to allow management to plan, make decisions and control costs. You should understand the differences from a business perspective between costing and financial accounting.

Who Is This Book For?

  • Students studying AAT Level 2 Accounting
  • Anyone preparing for the Principles of Costing (PCTN) assessment
  • Beginners with no prior finance experience
  • Adult learners or career changers entering accounting

What You’ll Learn

This study guide covers everything you need to know to pass the PCTN unit — and understand bookkeeping in practice:

  • Understand the cost recording system within an organisation
  • Use cost recording techniques
  • Provide information on actual and budgeted costs and income
  • Use tools and techniques to support cost calculations

What’s Inside

  • Chapter 1: Cost Recording Systems Within an Organisation
  • Chapter 2: Use Cost Recording Techniques
  • Chapter 3: Methods of Costing Materials
  • Chapter 4: Methods of Costing Labour
  • Chapter 5: Overheads and Absorption Costing
  • Chapter 6: Actual and Budgeted Costs and Income
  • Chapter 7: Tools to Support Cost Calculations

Practice questions and assessment-style tasks throughout.

What’s Included

  • Printed book (includes a mock exam)
  • Free access to our online portal which includes:
    • Electronic version of your study book
    • Auto-marked assessments – instant feedback
    • 1 additional mock exam in the online portal

Why Choose Accountext Study Materials?

  • Written by experienced AAT tutors who understand how students learn
  • Mapped directly to AAT’s syllabus for the PCTN unit
  • Includes worked examples, real-life scenarios, and practice tasks
  • Easy to follow — ideal for self-study or as a classroom companion
  • Trusted by 5,000+ AAT students across the UK

FAQs

Is this book up to date with the 2022 syllabus?

Yes, it is fully aligned with the AAT Q2022 syllabus for the PCTN unit.

Does it include exam-style practice questions?

Yes — each chapter includes review tasks, with additional end-of-book mock questions to reinforce learning.

Product Details

  • Title: AAT Level 2 – Principles of Costing (PCTN)
  • Author / Publisher: Accountext Publishing
  • Binding Type: Paperback / Spiral-Bound
  • Page Count: 167 pages
  • ISBN: 978-1-8369-0286-7
  • Dimensions: A4 (210 x 297mm)
  • Language: English
  • Format: Print
  • Mapped To: AAT Q2022 Syllabus (PCTN unit)
  • Qualification Level: AAT Level 2 Certificate in Accounting
  • AAT Unit Code: PCTN
  • OfQual Unit Number: M/618/3585

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