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Instructor: CA N Raja
Language: English
Validity Period: Lifetime
Welcome to this Course "CMA - INTER - PAPER 10 : Cost and Management Accountancy (PART -1)"
In this course, you will learn about
1) Cost & Management Accounting
2) Decision Making Tools
3) Budgeting And Budgetary Control
4) Standard Costing and Variance Analysis
5) Learning Curve
See you inside the course!
contents will be added
Chapter 1-Cost & Management Accounting | |||
Management Accounting and its Features | |||
179 CFA179.mp4 | |||
Management Accounting Information and its Use | |||
180 CFA180.mp4 | |||
Role of Management Accountancy | |||
181 CFA181.mp4 | |||
Impact of Changing Environment on Management Accounting | |||
233 CFA233.mp4 | |||
Total Quality Management Part 1 | |||
234 CFA234.mp4 | |||
Total Quality Management Part 2 | |||
235 CFA235.mp4 | |||
Beliefs of Total Quality Management | |||
236 CFA236.mp4 | |||
Chapter - 2 Decision Making Tools | |||
Introduction to Marginal Costing | |||
1 Introduction | |||
Direct Costing | |||
2 Direct Costing | |||
Difference between Marginal Costing and Direct Costing | |||
3 Diff Marginal and Direct Costing | Preview | ||
Differential Cost | |||
4 Differential Cost | |||
Difference between Marginal and Differential Costing | |||
5 Diff btween Marginal and Differential Costing | |||
Difference between Variable and Fixed Cost | |||
6 Diff btwn Variable and Fixed Cost | |||
Semi Variable Cost | |||
7 Semi Variable Cost | |||
Marginal Cost Sheet Format | |||
8 Marginal Cost Sheet Format | |||
Marginal Cost Equation | |||
9 Marginal Cos Equation | |||
Absorption Costing Format | |||
10 Absorption Costing Format | |||
Difference between Marginal Costing and Absorption Costing | |||
11 Diff btwn Marginal and Absorption Costing | |||
Contribution | |||
12 Contribution | |||
Profit or loss and Contribution | |||
13 Profit or loss and Contribution | |||
Decision making Indicators of Marginal Costing | |||
14 Decision making Indicators of Marginal Costing | |||
PV Ratio | |||
15 PV Ratio | |||
Indifference Point | |||
19 Indifference Point | Preview | ||
Difference between Indifference Point and Break Even Point | |||
20 Diff between IDP and BEP | |||
Shut Down Point | |||
21 Shut Down Point | |||
Case Study on Segregation of Fixed and Variable Cost | |||
22 Case Study on Segregation of Fixed and Variable Cost | |||
Case Study Break Even Point | |||
23 Case Study Break Even Point | |||
Case Study on Computation of Sales for Desired Profits | |||
24 Case Study on Compuation of Sales for Desired Profits | |||
Case Study on Profit Volume Ratio and Break Even Point | |||
25 Case Study on PVR and BEP | |||
Computation of Price Volume Ratio and BEP | |||
26 Computation of Price Volume Ratio and BEP | |||
Case Study Marginal Costing Basic Computations | |||
27 Case Study Marginal Costing Basic Computations | |||
Case Study Profit Volume Ratio and BEP | |||
28 Case Study Profit Volume Ratio and BEP | |||
Finding Fixed Cost, PVR and Sales | |||
29 Finding Fixed Cost, PVR and Sales | |||
Marginal Cost Sheet and VC Interpretation | |||
30 Marginal Cost Sheet and VC Interpretation | |||
Practice Problems Break Even Point Case Study | |||
3426 | |||
Practice Problems Evaluation of Material cost of Two Sources | |||
3436 | |||
Practice Problems Marginal Costing Case Study | |||
3458 | |||
Chapter 3- Budget and Budgetary Control | |||
Budget and Budgetary Control | |||
165 CFA165.mp4 | |||
Characteristics of Budget | |||
166 CFA166.mp4 | Preview | ||
Objectives of Budgeting | |||
167 CFA167.mp4 | |||
Meaning of Budgetary Control and its Salient Features | |||
168 CFA168.mp4 | |||
Objectives of Budgetary Control System | |||
169 CFA169.mp4 | |||
Working of Budgetary Control System and responsibilities of Budget Officer | |||
170 CFA170.mp4 | |||
Advantages and Limitations of Budgetary Control | |||
171 CFA171.mp4 | |||
Components of Budgetary Control System | |||
172 CFA172.mp4 | |||
Preparation of Budgets | |||
173 CFA173.mp4 | |||
Different Types of Budgets | |||
174 CFA174.mp4 | |||
Fixed Budgets | |||
175 CFA175.mp4 | |||
Flexible Budget, features, merits and demerits | |||
176 CFA176.mp4 | |||
Suitability for Flexible Budget | |||
177 CFA177.mp4 | |||
Difference between Fixed and Flexible Budget | |||
178 CFA178.mp4 | |||
Case 1 Flexible Budget Recovery Rate per Hour | |||
182 CFA182.mp4 | |||
Case 2 Flexible Budget (Total Cost Budget) | |||
183 CFA183.mp4 | |||
Case 3 Flexible Budget and Deviation from Planned Budget | |||
184 CFA184.mp4 | |||
Case 4 Flexible Budget under Incremental Price | |||
185 CFA185.mp4 | |||
Chapter 4 - Standard Costing and Variance Analysis | |||
Introduction to Standard Costing Techniques | |||
1 Introduction.mp4 | |||
Standard Cost Definition | |||
2 Standardd Cost Definition.mp4 | |||
Setting up of Standard Cost | |||
3 Setting up of Standard Cost.mp4 | |||
Standard Costing Definition | |||
4 Standard Costing Definition.mp4 | |||
Physical Standards | |||
5 Physical Standards.mp4 | |||
Material Quantity Standards | |||
6 Material Quantity Standards.mp4 | |||
Labour Time Standards | |||
7 Labour Time Standards.mp4 | |||
Overhead Standards | |||
8 Overhead Standards.mp4 | |||
Problems in setting physical standards | |||
9 Problems in setting physical standards.mp4 | |||
Types of Standards | |||
10 Types of Standards.mp4 | |||
Need for Standard Costing | |||
11 Need for Standard Costing.mp4 | |||
Process of Setting Standards | |||
12 Process of Setting Standards.mp4 | |||
Types of Variances | |||
13 Types of Variances.mp4 | |||
Introduction to Standard Costing Variances | |||
1 Introduction.mp4 | |||
Material Cost Variance | |||
2 Material Cost Variance.mp4 | |||
Material Price Variance | |||
3 Material Price Variance.mp4 | |||
Material Usage Variance | |||
4 Material Usage Variance.mp4 | |||
CS Material Cost Variance | |||
5 CS Material Cost Variance.mp4 | |||
Comprehensive Case Study on Material Cost Variance | |||
6 Comprehensive Case Study on Material Cost Variance.mp4 | |||
MCV more than one material | |||
7 MCV more than one material.mp4 | |||
Comprehensive Case Study MCV | |||
8 Comprehensive Case Study MCV.mp4 | |||
Labour Cost Variance | |||
9 Labour Cost Variance.mp4 | |||
Labour Rate Variance | |||
10 Labour Rate Variance.mp4 | |||
Labour Efficiency Variance | |||
11 Labour Efficiency Variance.mp4 | |||
Case Study Labour Cost Variance | |||
12 Case Study Labour Cost Variance.mp4 | |||
Comprehensive Case Study LCV | |||
13 Comprehensive Case Study LCV.mp4 | |||
Overhead Cost Variance | |||
14 Overhead Cost Variance.mp4 | |||
Production Volume Variance | |||
15 Production Volume Variance.mp4 | |||
Overhead Expenses Variances | |||
16 Overhead Expenses Variances.mp4 | |||
Variable Overhead Cost Variance | |||
17 Variable Overhead Cost Variance.mp4 | |||
Chapter 5- Learning Curve | |||
Introduction to Learning Curve Theory | |||
237 CFA237.mp4 | |||
Distinctive features of Learning Curve Theory | |||
238 CFA238.mp4 | |||
Learning Curve Ratio | |||
239 CFA239.mp4 |
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