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Part 3 of Cost Accounting ( CMA Inter)
Instructor: CA N Raja
Language: English
Validity Period: Lifetime
Welcome to your course "Paper 8 : Cost Accounting (PART 3/3)"
Are you a student pursuing professional courses like CA / CMA / CS / CFA /CPA / ACCA / CIMA / MBA Finance or are you a Finance Professional / Banker aspiring to excel in Finance and rise to top in your career?
Then this course is for you
You will learn the following:
a) Process & operating costing
b) Marginal costing
c) Standard costing techniques
d) Standared costing variances
e) Budget and Budgetary control
For effective listening, please use your headset. While watching lectures, please have a notepad and pen alongside, so that you can take notes of important points.
See you inside the course.
For more topics enroll part
https://courses.carajaclasses.com/s/store/courses/description/Paper-8--Cost-Accounting-PART13
https://courses.carajaclasses.com/s/store/courses/description/Paper-8--Cost-Accounting-PART-23
Standard Costing Techniques | |||
Introduction to Standard Costing Techniques | |||
1 Introduction.mp4 | |||
Standardd 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 | |||
Standard Costing Variances | |||
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 | |||
Process & Operating Costing | |||
What is Process Costing? | |||
2931.mp4 | |||
Basic features of Process Costing | |||
157-CFA157.mp4 | |||
Process Costing Procedure | |||
158-CFA158.mp4 | |||
Operation Costing | |||
159-CFA159.mp4 | |||
Case 1 Process Costing | |||
160-CFA160.mp4 | |||
Treatment of Normal Process Loss | |||
161-CFA161.mp4 | |||
Treatment of AbNormal Process Loss | |||
162-CFA162.mp4 | |||
Treatment of AbNormal Process Gain | |||
163-CFA163.mp4 | |||
Case 2 Process costing with Normal Loss, Abnormal Loss & Gain | |||
164-CFA164.mp4 | |||
WIP Valuation & Equivalent Producton | |||
3480 | |||
Equivalent Producton & Computation Steps | |||
3481 | |||
Equivalent Producton- Case study-1 | |||
3482 | |||
Equivalent Producton- Case study-2 | |||
3485 | |||
Equivalent Producton Units Computation | |||
3486 | |||
Equivalent Producton (Subsequent Process - FIFO) | |||
3487 | |||
Equivalent Producton (First Process - FIFO) | |||
3488 | |||
Average Cost Method | |||
3489 | |||
Equivalent Producton - Average Cost Case study | |||
3496 | |||
Budget and Budgetary Control | |||
Budget and Budgetary Control | |||
165 CFA165.mp4 | |||
Characteristics of Budget | |||
166 CFA166.mp4 | |||
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 bettwen 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 | |||
Marginal Costing | |||
Introduction to Marginal Costing | |||
1 Introduction.mp4 | |||
Direct Costing | |||
2 Direct Costing.mp4 | |||
Difference between Marginal Costing and Direct Costing | |||
3 Diff Marginal and Direct Costing.mp4 | |||
Differential Cost | |||
4 Differential Cost.mp4 | |||
Difference between Marginal and Differential Costing | |||
5-Diff-btween-Marginal-and-Differential-Costing.mp4 | |||
Difference between Variable and Fixed Cost | |||
6 Diff btwn Variable and Fixed Cost.mp4 | |||
Semi Variable Cost | |||
7 Semi Variable Cost.mp4 | |||
Marginal Cost Sheet Format | |||
8 Marginal Cost Sheet Format.mp4 | |||
Marginal Cost Equation | |||
9 Marginal Cos Equation.mp4 | |||
Absorption Costing Format | |||
10 Absorption Costing Format.mp4 | |||
Difference between Marginal Costing and Absorption Costing | |||
11 Diff btwn Marginal and Absorption Costing.mp4 | |||
Contribution | |||
12 Contribution.mp4 | |||
Profit or loss and Contribution | |||
13 Profit or loss and Contribution.mp4 | |||
Decision making Indicators of Marginal Costing | |||
14 Decision making Indicators of Marginal Costing.mp4 | |||
PV Ratio | |||
15 PV Ratio.mp4 | |||
Indifference Point | |||
19 Indifference Point.mp4 | |||
Difference between Indifference Point and Break Even Point | |||
20 Diff between IDP and BEP.mp4 | |||
Shut Down Point | |||
21 Shut Down Point.mp4 | |||
Case Study on Segregation of Fixed and Variable Cost | |||
22 Case Study on Segregation of Fixed and Variable Cost.mp4 | |||
Case Study Break Even Point | |||
23 Case Study Break Even Point.mp4 | |||
Case Study on Computation of Sales for Desired Profits | |||
24 Case Study on Compuation of Sales for Desired Profits.mp4 | |||
Case Study on Profit Volume Ratio and Break Even Point | |||
25 Case Study on PVR and BEP.mp4 | |||
Computation of Price Volume Ratio and BEP | |||
26 Computation of Price Volume Ratio and BEP.mp4 | |||
Case Study Marginal Costing Basic Computations | |||
27 Case Study Marginal Costing Basic Computations.mp4 | |||
Case Study Profit Volume Ratio and BEP | |||
28 Case Study Profit Volume Ratio and BEP.mp4 | |||
Finding Fixed Cost, PVR and Sales | |||
29 Finding Fixed Cost, PVR and Sales.mp4 | |||
Marginal Cost Sheet and VC Interpretation | |||
30 Marginal Cost Sheet and VC Interpretation.mp4 | |||
Practice Problems -Break Even Point Case Study | |||
3326 | |||
Practice Problems - Break Even Points & Margin of Safety - Case Study |
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