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Level 3 Foundation Diploma in Accountancy

Analysing gross and net earnings

AB302 · Management Information — Week 6 of 16

CourseAB302
Week6 of 16
SemesterI
TutorOnline in the course chat

This week’s topics

Analysing gross and net earnings

  1. Statutory deductions and payroll taxes
  2. Overtime and shift premia analysis
  3. Labour turnover and productivity trends
  4. Labour Turnover | A-Level, IB & BTEC Business
  5. Labour Productivity | A-Level, IB & BTEC Business
  6. Labour Productivity
  7. Can taxes be avoided?

What you will be able to do

  • 2.3 Analyse trends for gross and net earnings.

Activity

Start with this week’s 4 videos, then: Seminar, guided reading and a short written task: analyse trends for gross and net earnings.

Study materials

Videos

  • Labour Turnover | A-Level, IB & BTEC Business · YouTube · tutor2u · 10 min · for registered students
  • Labour Productivity | A-Level, IB & BTEC Business · YouTube · tutor2u · 7 min · for registered students
  • Labour Productivity · YouTube · Two Teachers · 4 min · for registered students
  • Can taxes be avoided? · Oak National Academy, Key Stage 4 (GCSE level) · for registered students

Further resources

  • How much of our pay goes to the Government? (slides) · Reading · Oak, slides · for registered students
  • Managerial Accounting, ch. 10: How Do Managers Evaluate Performance Using Cost Variance Analysis? · PDF · Saylor Academy, textbook chapter; pp. 619–709 · for registered students
  • Understanding off-payroll working (IR35) (HMRC) · Reading · GOV.UK, guidance · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 5Week 7
Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

Open this week in the portal
Course plan
  • Week 1: Accounting systems in business organisations
  • Week 2: Purpose of management information
  • Week 3: Management accounting versus financial reporting
  • Week 4: Labour remuneration systems
  • Week 5: Accounting for labour costs
  • Week 6: Analysing gross and net earnings
  • Week 7: ICT applications in management information
  • Midterm: Midterm evaluation
  • Week 9: Factors influencing ICT adoption
  • Week 10: Evaluating ICT in management information
  • Week 11: Integrated management information review
  • Week 12: Applying Management Information in practice: case studies
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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