□ LIVE ONLINE TRAINING

Attend this fully accredited course of National Institute of Accounting

Technician and qualify for CAT Level 2 examination.
• Understand the Application and Uses of Job Order Costing, Process and
Operational Costing
• Understand Reasons Behind Overhead or Burden Rates
• Identify Several Different Methods of Associating or Applying Overhead to
Various Products and Services, and the Implications of Using Each Method
• Understand Different Approaches to Setting Standards, and the Implication of
Each Approach
• Understand the Process of Variance Analysis for Material, Labor, and Overhead
Variances
• Understand the Organizational Levels at Which Direct Costing Maybe
Appropriate, and the Uses of Direct Costing Information
• Recognize the Process and Requirements for Establishing a Direct Costing
System
• Understand Margin of Safety and Its Impact on Decisions to Add Fixed Costs or to
Change Cost Structures
• Understand the Use of Contribution Margin in "What-if" Analysis

“The CAT program is really good and I became armed with updated information necessary in my
work such as topics in Bookkeeping, Cost Accounting and Taxation Accounting. The instructors
disseminated the lessons well and... I believe I will be able to receive more career chances.”

Marvin Harold Rebullar

Accountant, Man Diesel Philippines, Inc.

www.niat.edu.ph • info@niat.edu.ph
Tel. No. (02) 7506 1285 • Fax No. (632) 87062212
 What is CAT?
Representing more than 30,000 accounting Regarded as CFOs in-the-making, today’s
professionals in the Philippines, the National accounting technician must be able to
Institute of Accounting Technicians (NIAT) demonstrate competence and face all the
Recent takes pride in its Certified Accounting Tech- challenges arising in his field, all of which
Attendees nician (CAT®) program. It prepares ac- the CAT® program can provide him. In all
Include: counting graduates and professionals by three levels of the program, the participants
equipping them with the necessary undergo intensive training and examina-
Accenture ◦ Alfardan knowledge and skills needed in real life tions, making their profession the foundation
Premier Motors work environment and situations. of every accounting process.
Company ◦ American
Power Conversion ◦ City
Government of Certified Accounting Technician
Parañaque ◦ Dane
Publishing House, Inc. ◦
Level 2 (Registered Cost
Denso Techno Accountant—RCA Australia)
Philippines ◦ DIC
Philippines, Inc. ◦ Home The Level 2 examination of CAT® is accredited by the Institute of Certified Management
Development Mutual Accountants (ICMA) of Australia to be equivalent to Registered Cost Accountant (RCA) designation.
CAT® candidates can take this exam independently and qualified to apply as RCA upon passing.
Fund ◦ Mendoza
Querido and Company ◦ The Institute of Certified Management Accountants of Australia is the premiere professional body of
Meridien Business management accountants (ICMA) in the Australasian region. ICMA offers it eduCAT®ion programs,
including the master level post graduate certification program, the CMA in all its branches in the
Leader, Inc. - SM Lipa ◦
region such as Australia, New Zealand, India, China, Singapore, Middle East, Hong Kong and now the
MRL Cybertec Corp. ◦ Philippines.
MRL Ventures, Inc. ◦
New Bethro Trading and Rewards of CAT®
Car Care Center ◦ NNIT The CAT® Program is the ideal certifi- people around the world take courses to
Philippines, Inc. ◦ cation for anyone wanting to work as an become CAT® . But you will also know
Philippine Postal accounting technician. This vocational that the rewards are only earned if you
Savings Bank, Inc. ◦ course provides the knowledge and are prepared to work hard towards your
PNTC Colleges ◦ San skills to perform the tasks demanded by qualification.
Miguel Brewery Inc. ◦ this role; it offers you the chance to gain
The CAT® will give you valuable new
Soyamensa Foods Inc. ◦ a useful and practical qualification while
skills and increase the value you can
Steag State Power ◦ The studying at your own pace.
add to your organization thus paving the
Insular Life Assurance The CAT® Program offers great re- way for career development.
Co., Ltd. wards. That is the reason why so many

www.niat.edu.ph • info@niat.edu.ph
Tel. No. (02) 7506 1285 • Fax No. (632) 87062212
 Program Syllabus analyse different types of variances
between standard and actual product

Level 2—COST ACCOUNTING costs

• Identify the significance of, and inter-
MODULE 1 • Differentiate and calculate plant-wide relationship between, variances
Understanding Management overhead rates and departmental
Information overhead rates
MODULE 5
• Explain and illustrate the principles and
• Appreciate the importance of financial Estimating Costs and Revenues for
methods of treatment of under and over
and non-financial information for Decision Making
-absorption of overhead costs
planning, control and decision making
• Calculate and explain the usefulness of
purposes
MODULE 3 contribution margin and contribution
• Recognize the variety of cost units,
Accumulating Costs for Products and margin ratio
cost centers and profit centers
Services • Determine the sales volume required
• Differentiate between direct and
• Explain the flow and accumulation of to earn a desired level of operating
indirect costs; fixed and variable costs;
costs when using job costing income
period and product costs; controllable
• Describe the purpose and content of job • Identify the purposes of break-even
and uncontrollable costs; avoidable
cost sheet analysis
and unavoidable costs; etc
• Identify appropriate units for • Illustrate and determine the margin of
• Identify cost classification for decision-
accumulation of costs safety
making and planning
• Explain the treatment of profit/loss on • Use Cost Volume Profit (CVP) relation-
• Appreciate cost behaviour patterns
contracts including uncompleted ships to evaluate a new marketing
including linear, curvi-linear and step
contracts strategy
functions
• Demonstrate the application and • Identify assumptions underlying CVP
• Appreciate the importance of unit costs
identification of cost units analysis
for both financial and management
• Explain and determine the equivalent
decision making
units and cost per equivalent unit “Registered Cost Account program has
• Demonstrate how costs are assigned to given me more knowledge on cost
MODULE 2
equivalent units using process costing accounting. This certificate would help me
Accounting for Materials, Labor and
earn an opportunity to apply abroad. The
Overhead costs
MODULE 4 RCA program boosts up the confidence
• Describe the methods and procedures
Budgeting for planning and control level of every individual who takes it.”
of storekeeping, stocktaking and
• Identify and apply techniques for Beatriz V. Bastatas
inventory control
forecasting revenue and expenditures Credit Analyst, North Triangle Depot
• Explain and illustrate the perpetual
• Prepare operational, cash, and capital Comm. Corp.
inventory system and its procedures
expenditure budgets.
and documentation
• Explain the differences between fixed “The RCA program has given me valuable
• Explain and illustrate the methods
budgets, flexible budgets and reforecast knowledge on the process of recording and
available for pricing store issues and
• Calculate variances and identify their maintaining inventory. Being in a grocery
for inventory valuation
cases business, it has also given me new insights
• Explain the impact of different
• Explain and illustrate the concept of into how the company works. I hope I will
remuneration methods on the cost of
zero-based budgeting be able to apply this to my work and be a
finished goods
• Explain the uses and limitations of useful guide. I would recommend this
• Explain and illustrate the problems and
standard costing program to everyone. ”
procedures of identifying, analysing,
• Identify and determine different Stephanie S. Ang
allocating and absorbing overhead
standards; basic, ideal, attainable and Tax Specialist, Super 8
costs
current standards
• Explain the different basis for overhead
• Identify and calculate sales and cost
absorption rates
variances
• Compute overhead absorption rate
• Prepare standard product cost and

www.niat.edu.ph • info@niat.edu.ph
Tel. No. (02) 7506 1285 • Fax No. (632) 87062212
 CAT Level 2 Registration Form
LIVE ONLINE TRAINING

PROGRAM FEE

□ Full Payment - Php 8,500

Note: All program fees are net of all applicable taxes.

□ □ □ □

TERMS AND CONDITIONS: DATA PRIVACY:

Payment: Upon signing this form you are agreeing that the personal data obtained from the registration form
entered and stored within the Institute’s authorized information and communications system and
1. Seat will be reserved upon payment of the prescribed fees will only be accessed by the NIAT authorized personnel. Furthermore, the information collected
stated in this Registration Form. and stored in this form shall only be used for the following purposes:

Refunds, Cancellation and Substitution Policies • Announcements / promotions of events, programs, courses and other activities offered /

1. Refunds will be honored if we received a written notice of organized by the Institute and its partners;

cancellation 30 days prior to the start of the program and • Activities pertaining to establishing relations with participants/members/alumni;
must be faxed to 8706-2212 or 8706-4645. Cancellations
received less than 30 days prior to the start of the program • NIAT Philippines has the right to share your information to our related affiliate companies,
institutions, and or subsidiaries;
will be charged 25% of the total program fee while those
received one week prior to the start will be charged 50%. • NIAT Philippines shall not disclose the participants/members/alumni personal information

2. No refund will be made for cancellations received after the without their consent and shall retain this information over a period of ten years for
effective implementation, research analytics, and management.
stated deadline.

3. NIAT Philippines reserves the right to cancel, change

venues, and facilitators due to factors beyond our control,
CONFIRMATION
and to ensure learning effectiveness. In case of
cancellation, seat can be moved to the next batch, or full I hereby certify that I have read and accepted all the terms and conditions stated in this
registration form.
refunds will be given.

4. Substitutions for individuals can be made any time prior to

event date.

SIGNATURE DATE

www.niat.edu.ph • info@niat.edu.ph
Tel. No. (02) 7506 1285 • Fax No. (632) 87062212