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Part 2 of Cost Accounting ( CMA Inter)
Instructor: CA N Raja
Language: English
Validity Period: Lifetime
Welcome to your course "Paper 8 : Cost Accounting (PART 2/3)"
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) Operating costing
b) Joint Products & By Products
c) Job costing & Batch costing
d) Contract costing
e) Non integrated accounts
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--PART33
Operating Costing | |||
Introduction to Operating Costing | |||
1 Introdcution.mp4 | |||
Case Study - Composite Units | |||
2 Case Study - Composite Units.mp4 | |||
Case study bus fare | |||
3 Case study bus fare.mp4 | |||
Case Study Cost per absolute ton km | |||
4 Case Study Cost per absolute ton km.mp4 | |||
Cost Sheet under Operating Costing | |||
5 Cost Sheet under Operating Costing.mp4 | |||
Case Study evaluation of facilities | |||
6 Case Study evaluation of facilities.mp4 | |||
Costing for Transport Services Case Study | |||
3558 | |||
Contract Costing | |||
Contract Costing - Meaning and Features | |||
1 CC1.mp4 | |||
Recording of Contract Costs | |||
2 CC2.mp4 | |||
Meaning of Terms used in Contract Costing | |||
3 CC3.mp4 | |||
Computation of Estimated Profit Case Study 1 | |||
4 CC4.mp4 | |||
Profit / Loss on Incomplete Contracts | |||
5 CC5.mp4 | |||
Cost Plus Contract | |||
6 CC6.mp4 | |||
Preparation of Contract Account Case Study 2 | |||
7 CC7.mp4 | |||
Preparation of Contract Account Case Study 3 | |||
8 CC8.mp4 | |||
Comprehensive Case Study on Contract Account | |||
9 CC9.mp4 | |||
Computation of Estimated Profit under various methods Case Study 4 | |||
10 CC10.mp4 | |||
Calculation of admissible Escalation Claim Case Study 5 | |||
11 CC11.mp4 | |||
Preparation of Contract Account and Calculation of Estimated Profit Case Study 6 | |||
12 CC12.mp4 | |||
Joint Products & By Products | |||
What are Joint Products and By-Products? | |||
2925.mp4 | |||
Meaning of Joint Products and By Products | |||
213 CFA213.mp4 | |||
Apportionment of Joint Costs | |||
214 CFA214.mp4 | |||
Methods of Apportioning Joint Cost over Joint Products | |||
215 CFA215.mp4 | |||
Physical Unit Method of apportioning joint cost over joint products | |||
216 CFA216.mp4 | |||
Case 1 Physical Unit Method | |||
217 CFA217.mp4 | |||
Average Unit Cost Method | |||
218 CFA218.mp4 | |||
Case 2 Average Unit Cost Method for Apportionment of Joint Cost | |||
219 CFA219.mp4 | |||
Survey Method for Apportionment of Joint Cost | |||
220 CFA220.mp4 | |||
Contribution Margin Method for Apportionment of Joint Cost | |||
221 CFA221.mp4 | |||
Case 3 Contribution Margin Method for Apportionment of Joint Cost | |||
222 CFA222.mp4 | |||
Market Value Method for Apportionment of Joint Cost | |||
223 CFA223.mp4 | |||
Case 4 Apportionment of Joint Cost under different methods | |||
224 CFA224.mp4 | |||
Methods of Apportioning Joint Cost over By Products | |||
225 CFA225.mp4 | |||
Treatment of By Products Cost in Cost Accounting | |||
226 CFA226.mp4 | |||
Case 5 Preparation of Income forecast statement and suggest production plan | |||
227 CFA227.mp4 | |||
Non Integrated Accounts | |||
Introduction to Non Integrated Accounts | |||
257 CFA257.mp4 | |||
Important Ledgers under Non Integrated Accounting in Cost Department | |||
258 CFA258.mp4 | |||
Principal Accounts under Non Integrated Accounting Part I | |||
259 CFA259.mp4 | |||
Principal Accounts under Non Integrated Accounting Part 2 | |||
260 CFA260.mp4 | |||
Scheme of Accounting Entries under Non Integrated Accounting Part 1 | |||
261 CFA261.mp4 | |||
Scheme of Accounting Entries under Non Integrated Accounting Part 2 | |||
262 CFA262.mp4 | |||
Case 1 Non Integrated Accounts Journal Entries, Ledger and Trial Balance | |||
263 CFA263.mp4 | |||
Case 2 Preparation of condensed P&L Statement and supporting schedules | |||
264 CFA264.mp4 | |||
Case 3 Preparation of Ledger as per Integrated Accounting System | |||
265 CFA265.mp4 | |||
Integral Accounting System and its Advantages | |||
266 CFA266.mp4 | |||
Essential Pre-requisites for Integral Accounting System | |||
267 CFA267.mp4 | |||
Features of Integral Accounting System | |||
268 CFA268.mp4 | |||
Case 4 Journal Entries under Integrated Accounting System | |||
269 CFA269.mp4 | |||
Case 5 Journal Entries under Integrated Accounting System | |||
270 CFA270.mp4 | |||
Case 6 Ledger and Trial Balance under Integrated Accounting System | |||
271 CFA271.mp4 | |||
Reconciliation of Cost and Financial Accounts | |||
272 CFA272.mp4 | |||
Items included in Financial Accounts but not in Cost Accounts and Vice Versa | |||
273 CFA273.mp4 | |||
Procedure for reconciliation & circumstances when reconciliation can be avoided | |||
274 CFA274.mp4 | |||
Case 7 Calculation of Profit as per Cost and Financial Accounts & Reconciliation | |||
275 CFA275.mp4 | |||
Case 8 Calculation of Profit as per Cost and Financial Accounts & Reconciliation | |||
276 CFA276.mp4 | |||
Job Costing and Batch Costing | |||
Methods of Costing | |||
277 CFA277.mp4 | |||
Meaning of Job Costing | |||
278 CFA278.mp4 | |||
Principles and Process of Job Costing | |||
279 CFA279.mp4 | |||
Suitability of Job Costing | |||
280 CFA280.mp4 | |||
Format of Job Cost Sheet | |||
281 CFA281.mp4 | |||
Difference between Job Costing and Process Costing | |||
282 CFA282.mp4 | |||
Accounting for Materials - (Procedure for Job Costing) | |||
283 CFA283.mp4 | |||
Accounting for Labour - (Procedure for Job Costing) | |||
284 CFA284.mp4 | |||
Accounting for Overheads - (Procedure for Job Costing) | |||
285 CFA285.mp4 | |||
Treatment of Spoiled and Defective Work - (Procedure for Job Costing) | |||
286 CFA286.mp4 | |||
Entries in Control Accounts | |||
287 CFA287.mp4 | |||
Case 1 Journal Entries in Cost Accounting | |||
288 CFA288.mp4 | |||
Case 2 Preparation of Job Cost Sheet | |||
289 CFA289.mp4 | |||
Case 3 Preparation of Factory Cost Statement and Invoice Price of Job | |||
290 CFA290.mp4 | |||
Meaning of Batch Costing | |||
291 CFA291.mp4 | |||
Case 4 Calculation of Cost and Profit per piece of each batch | |||
292 CFA292.mp4 | |||
Case 5 Preparation of Statement of Cost under Batch Costing | |||
293 CFA293.mp4 | |||
Economic Batch Quantity | |||
294 CFA294.mp4 | |||
Case 6 Determination of Economic Batch Quantity | |||
295 CFA295.mp4 | |||
Case 7 Calculation of EBQ and Minimum Inventory Holding Cost | |||
296 CFA296.mp4 | |||
What is Job Costing & Batch Costing | |||
2933.mp4 | |||
Time of Stamping of Documents | |||
3554 | |||
Economic Batch Quantity case study 1 | |||
3555 | |||
Economic Batch Quantity case study 2 | |||
3556 | |||
Economic Batch Quantity case study 3 | |||
3557 |
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