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| Item Details | Price | ||
|---|---|---|---|
Cost Accounting A Complete Study
| star star star star star | 5.0 (2 ratings) |
Instructor: CA N Raja
Language: English
Validity Period: 365 days
Validity Period: Lifetime
₹1999 50% OFF
₹999 including 18% GST
₹1999 25% OFF
₹1499 including 18% GST
Who should take this course?
Are you struggling in understanding Costing concepts and techniques like Material Costing, Labour Costing, Overheads Costing, Standard Costing, Marginal Costing, Operating Costing, Contract Costing, Job Costing, Batch Costing, Process Costing, Joint Products & By-Products, Budget & Budgetary Control, Activity Based Costing?
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 Costing Techniques and rise to top in your career?
Then this course is for you - Cost Accounting A Complete Study.
Why you should take this course?
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By taking this course, you will be able to see practical side of Cost Accounting concepts with lot many case studies to solve. Approaching complex topics through case studies is the best way to understand them and you will find lot many in this course.
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If you a Professional course student in the line of Finance or Accounting, then you would have Cost Accounting will be one of your major subject. This course will explain theory and practical concepts in Cost Accounting which will help you to excel in Academic Examinations.
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If you are an Accounting or Finance or Cost Accounting Executive, this course will help you to brush up you basics in Cost Accounting and all the contents have immediate practical relevance and application.
What you will learn by taking this course?
This is a comprehensive course, covering each and every topic in detail. In this course,you will learn the Cost Accounting basic concepts, theories, and techniques which deals with conceptual frame work. You will be exposed to following concepts and Techniques:
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Basics of Costing - 46+ Lectures
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Material Costing - 47+ Lectures
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Labour Costing - 24+ Lectures
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Overheads Costing - 31+ Lectures
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Standard Costing Techniques - 12+ Lectures
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Standard Costing Variances - 16+ Lectures
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Operating Costing - 5+ Lectures
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Process Costing - 8+ Lectures
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Budget and Budgetary Control - 17+ Lectures
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Marginal Costing - 26+ Lectures
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Contract Costing - 11+ Lectures
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Joint Products & By Products - 14+ Lectures
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Non Integrated Accounts - 19+ Lectures
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Job Costing and Batch Costing - 19+ Lectures
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ABC Costing -8+ Lectures
How this course is structured?
This course is structured in self paced learning style. Each and every section of this course is broken down as various micro lectures and then they are substantiated with examples and case studies. Several real world examples are used in this course through case studies. You'll gain authority on each and every topic as i take you through lectures one by one. This course is presented in simple language with examples. This course has video lectures (with writings on Black / Green Board / Note book / Talking head, etc). You would feel you are attending a real class.
What are the pre-requisites for taking this course?
You should have basic knowledge of Accounting. You would require good internet connection for interruption free learning process.
How this course will benefit you?
At the end of the course, you will be able to solve various case studies in Cost Accounting at ease with high level of confidence. This course will equip you for approaching above listed professional examinations with confidence as well hand real life problems with clarity.
Happy Learning and Best Wishes!
| Chapter 1- Basics of Costing | |||
| Welcome Lecture | |||
| 2725.mp4 | |||
| Introduction to Basic Cost Concepts | |||
| 2406.mp4 | |||
| Costing, Cost Accounting and Accountancy | |||
| 2407.mp4 | |||
| Objectives of Cost Accounting | |||
| 2408.mp4 | |||
| Difference between Cost Control and Cost Reduction | |||
| 1262-cfa1262.mp4 | |||
| Scope of Cost Accounting | |||
| 1263-cfa1263.mp4 | |||
| Difference between Managment Accounting and Cost Accounting | |||
| 2942.mp4 | |||
| Roles and Functions of Cost and Management Accounting | |||
| 2476.mp4 | |||
| Users of Cost and Management Accounting Information | |||
| 2477.mp4 | |||
| Essentials of good cost accounting system | |||
| 2478.mp4 | |||
| Difference between Cost Accounting and Financial Accounting. | |||
| 2479.mp4 | |||
| Installation of Cost Accounting System | |||
| 2480.mp4 | |||
| Impact of Information Technology on Cost Accounting | |||
| 1280-cfa1280.mp4 | |||
| What are Cost Objects? | |||
| 2481.mp4 | |||
| What are Cost Drivers? | |||
| 2482.mp4 | |||
| Responsibility Centres | |||
| 1283-cfa1283.mp4 | |||
| What are Cost Units? | |||
| 2483.mp4 | |||
| Limitations of Cost Accounting | |||
| 2484.mp4 | |||
| Classification of cost based on Nature or Element | |||
| 1286-cfa1286.mp4 | |||
| Functional Classification of Cost | |||
| 2485.mp4 | |||
| Cost classification based on Variability / Behaviour | |||
| 2486.mp4 | |||
| Cost classifcation based on Controllability | |||
| 2487.mp4 | |||
| Cost classification based on Normality | |||
| 2488.mp4 | |||
| Cost Classifications | |||
| 24 Cost classification based on Time Period.mp4 | |||
| Cost classifications based on Behaviour | |||
| 9-Cost-classification-based-on-Behaviour.mp4 | |||
| Committed Fixed Cost and Discretionary Fixed Cost | |||
| 10-Committed-FC-and-Discretionary-FC.mp4 | |||
| Cost classification on the basis of element | |||
| 11-Cost-classification-on-the-basis-of-element.mp4 | |||
| Cost classification based on Relationship | |||
| 12-Cost-classification-based-on-Relationship.mp4 | |||
| cost classification based on controllability | |||
| 13-cost-classification-based-on-controllability.mp4 | |||
| Cost classification based on Normality | |||
| 14-Cost-classification-based-on-Normality.mp4 | |||
| cost classification based on attributability | |||
| 31 cost classification based on attributability.mp4 | |||
| Cost classification based on relevance to decision making | |||
| 32 Cost classification based on relevance to decision making.mp4 | |||
| cost classification on the basis of cause and effect relationship | |||
| 33 cost classification on the basis of cause and effect relationship.mp4 | |||
| cost classification on the basis of payment | |||
| 34 cost classification on the basis of payment.mp4 | |||
| cost classification on the basis of function | |||
| 35 cost classification on the basis of function.mp4 | |||
| cost sheet introduction | |||
| 36 cost sheet introduction.mp4 | |||
| cost classifcation for cost sheet | |||
| 37 cost classifcation for cost sheet.mp4 | |||
| Simple cost sheet | |||
| 38 Simple cost sheet.mp4 | |||
| Comprehensive cost sheet | |||
| 39 Comprehensive Cost Sheet.mp4 | |||
| Cost Sheet Case Study 1 | |||
| CSCS1.mp4 | |||
| Cost Sheet Case Study 2 | |||
| CSCS2.mp4 | |||
| Cost Sheet Case Study 3 | |||
| CSCS3.mp4 | |||
| Cost Sheet Case Study 4 | |||
| CSCS4.mp4 | |||
| Cost Sheet Case Study 5 | |||
| CSCS5.mp4 | |||
| Cost Sheet Case Study 6 Simultaneous Equation | |||
| CSCS6.mp4 | |||
| Cost Sheet Case Study 7 Find Selling Price per unit | |||
| CSCS7.mp4 | |||
| What is Opportunity Cost? | |||
| 2934.mp4 | |||
| Practice Problems - Cost Sheet - Case study | |||
| 3478 | |||
| Practice Problems - Cost Sheet - Case study | |||
| 3479 | |||
| Chapter 2- Material Costing | |||
| Introduction to Material Costing | |||
| 1 Introduction to Material Costing.mp4 | |||
| objectives of material cost controlling | |||
| 2 objectives of material cost controlling.mp4 | |||
| Requirements of Material cost control | |||
| 3 Requirements of Material cost control.mp4 | |||
| elements of material cost control | |||
| 4 elements of material cost control.mp4 | |||
| techniques of material cost control | |||
| 5 techniques of material cost control.mp4 | |||
| Decision making in material purchases | |||
| 6 Decision making in material purchases.mp4 | |||
| Material purchase procedure | |||
| 7 Material purchase procedure.mp4 | |||
| supplier selection procedure | |||
| 8 supplier selection procedure.mp4 | |||
| Supplier payment procedure | |||
| 9 Supplier payment procedure.mp4 | |||
| Just in Time Purchases | |||
| 10 Just in Time Purchases.mp4 | |||
| ABC Analysis | |||
| 2906.mp4 | |||
| ABC Analysis Case Study 1 | |||
| 751-cfa751.mp4 | |||
| ABC Analysis Case Study 2 | |||
| 752-cfa752.mp4 | |||
| Valuation of Material Receipts | |||
| 13-CC13.mp4 | |||
| Valuation of Material Case Study 1 | |||
| 14-CC14.mp4 | |||
| Valuation of Material Case Study 2 | |||
| 15-CC15.mp4 | |||
| Why Storeage of Materials are important and what are Duties of Store Keeper? | |||
| 16-CC16.mp4 | |||
| What are Bin Cards? | |||
| 17-CC17.mp4 | |||
| What are Stock Control Cards? | |||
| 18-CC18.mp4 | |||
| What are Stores Ledgers? | |||
| 19-CC19.mp4 | |||
| Difference between Bin Card and Stores Ledger | |||
| 20-CC20.mp4 | |||
| Inventory Control | |||
| 21-CC21.mp4 | |||
| Settting of Various Stock Levels | |||
| 22-CC22.mp4 | |||
| Re-Order Quantity | |||
| 23-CC23.mp4 | |||
| Re-Order Level | |||
| 24-CC24.mp4 | |||
| Calculation of EOQ Case Study 3 | |||
| 25-CC25.mp4 | |||
| Calculation of EOQ and Total Variable Cost Case Study 4 | |||
| 26-CC26.mp4 | |||
| Evaluation of Exisiting Policy and EOQ Case Study 5 | |||
| 27-CC27.mp4 | |||
| Evaluation of Discount Offer and EOQ Case Study 6 | |||
| 28-CC28.mp4 | |||
| Calculation of EOQ Case Study 7 | |||
| 29-CC29.mp4 | |||
| Calculation of Stock Levels Case Study 8 | |||
| 30-CC30.mp4 | |||
| Calculation of Stock Levels Case Study 9 | |||
| 31-CC31.mp4 | |||
| Evaluation of Discount Offer and EOQ Case Study 10 | |||
| 32-CC32.mp4 | |||
| Calculation of Stock Levels and Danger Level Case Study 11 | |||
| 33-CC33.mp4 | |||
| Techniques of Inventory Control | |||
| 34-CC34.mp4 | |||
| ABC Analysis | |||
| 35-CC35.mp4 | |||
| Two Bin System | |||
| 36-CC36.mp4 | |||
| Estabishment of System of Budgets | |||
| 37-CC37.mp4 | |||
| Other Techniques of Inventory Control | |||
| 38-CC38.mp4 | |||
| Application of ABC Inventory Control System Case Study 12 | |||
| 39-CC39.mp4 | |||
| Application of ABC Inventory Control System Case Study 13 | |||
| 40-CC40.mp4 | |||
| Case Study - Calculate Sales, SP/Unit and Margin of Safety Sales | |||
| 655-cfa655.mp4 | |||
| Case Study - Calculate Sales Volume and Margin of Safety | |||
| 656-cfa656.mp4 | |||
| Case Study - Computation of Break Even Point | |||
| 657-cfa657.mp4 | |||
| Case Study - Calculate Sales Revenue required to achieve Quarterly Profit | |||
| 658-cfa658.mp4 | |||
| Case Study - Break Even Point in Units | |||
| 659-cfa659.mp4 | |||
| Case Study PV Ratio, Fixed Cost and Sales required to earn a given profit | |||
| 660-cfa660.mp4 | |||
| Case Study Break Even Sales, PV Ratio , Units to be sold for achieving given EBI | |||
| 661-cfa661.mp4 | |||
| What if First in First Out Method? | |||
| 2935.mp4 | |||
| Practice Problems - EOQ- Case Study | |||
| 3423 | |||
| Practice Problems -EOQ Using Wilson's Formula | |||
| 3424 | |||
| Practice Problems - Evalution of Material cost of Two Sources | |||
| 3436 | |||
| Practice Problems - Marginal Costing Case Study | |||
| 3458 | |||
| Chapter 3- Labour Costing | |||
| Introduction to Labour Costing | |||
| 1-Introduction.mp4 | |||
| Difference between Direct and Indirect Labour Cost | |||
| 2-Difference-DLC-ILC.mp4 | |||
| Labour Cost Control | |||
| 3-Labour-Cost-Control.mp4 | |||
| Roles of Departments in Controlling Labour Cost | |||
| 4-Roles-of-Dept-in-Controlling-Lab-Cost.mp4 | |||
| Factors Controlling Labour Cost | |||
| 5-Factors-Controlling-Labour-Cost.mp4 | |||
| Collection of Labour Cost | |||
| 6-Collection-of-Labour-Cost.mp4 | |||
| Time Keeping | |||
| 7-Time-Keeping.mp4 | |||
| Traditional Methods of Time Keeping | |||
| 8-Traditional-Time-Keeping-Method.mp4 | |||
| Mechanical Time Keeping | |||
| 9-Mechanical-Time-Keeping.mp4 | |||
| Requisites of Good Time Keeping System | |||
| 10-Requisites-of-Good-Time-Keeping-System.mp4 | |||
| Time Booking | |||
| 11-Time-Booking.mp4 | |||
| Reconciliation Gate Card and Job Card | |||
| 12-Reconciliation-Gate-Card-and-Job-Card.mp4 | |||
| Objectives of Time Keeping | |||
| 13-Objectives-of-Time-Keeping.mp4 | |||
| Payroll Procedure | |||
| 14-Payroll-Procedure.mp4 | |||
| Idle Time | |||
| 15-Idle-Time.mp4 | |||
| Case study 1 on Idle Time & Effective Working Hours | |||
| 1164-cfa1164.mp4 | |||
| Case Study 2 on Idle Time & Effective Working Hours | |||
| 1165-cfa1165.mp4 | |||
| Overtime Premium | |||
| 18-Overtime-Premium.mp4 | |||
| Effects of OT on Productivity | |||
| 19-Effects-of-OT-on-Productivity.mp4 | |||
| Steps for Controlling Overtime | |||
| 20-Steps-for-Controlling-Overtime.mp4 | |||
| Labour Turnover | |||
| 21-Labour-Turnover.mp4 | |||
| Labour turnover due to new recruitment | |||
| 22-Labour-turnover-due-to-new-recruitment.mp4 | |||
| Causes of Labour Turnover | |||
| 23-Causes-of-Labour-Turnover.mp4 | |||
| Effects of Labour Turnover | |||
| 24-Effects-of-Labour-Turnover.mp4 | |||
| Steps available for minimising labour turnover | |||
| 25-Steps-available-for-minimising-labour-turnover.mp4 | |||
| Pratice problem - Treatmnet of Idle Time Cost & Overtime Premium | |||
| 5635 | |||
| Pratice Problem - Treatmnet of Overtime Premium | |||
| 5636 | |||
| Labour Costing Practice Problem 3 | |||
| 5654 | |||
| Labour Costing Practice Problem 4 | |||
| 5655 | |||
| Labour Costing Practice Problem 5 | |||
| 5656 | |||
| Chapter 4- Overheads Costing | |||
| Introduction to Overheads Costing | |||
| 1-introductionmp4.mp4 | |||
| Overheads Classification | |||
| 2-overhead-classificationmp4.mp4 | |||
| Overhead by Functions | |||
| 3-functional-overheadsmp4.mp4 | |||
| Overheads by Nature | |||
| 4-overheads-by-naturemp4.mp4 | |||
| Overheads by Element | |||
| 5-overheads-by-elementmp4.mp4 | |||
| Overheads by Controllability | |||
| 6-overheads-by-controllabilitymp4.mp4 | |||
| Advantages of classification of fixed and variable expenses | |||
| 7-advantages-of-classification-of-overheadsmp4.mp4 | |||
| Accounting and Cotnrol of Manufacturing Overheads | |||
| 8-accounting-and-control-of-overheadsmp4.mp4 | |||
| Steps in estimating and absorbing overheads | |||
| 9-steps-in-estimating-and-absorbing-overheadsmp4.mp4 | |||
| Allocation and Apportionment | |||
| 10 Allocation and Apportionment.mp4 | |||
| Apportionment Methods of Common Expenses | |||
| 11 Apportionment Methods of Common Expenses.mp4 | |||
| Bases of Apportioning Overheads | |||
| 12 Bases of apportioning Overheads.mp4 | |||
| Reapportionment of Service Department Overheads | |||
| 13 Reapportionment of Service Dept OHs.mp4 | |||
| Case Study on Direct Distribution Method | |||
| 14 Case Study on Direct Distribution Method.mp4 | |||
| Case Study Step Method | |||
| Case Study Step Method.mp4 | |||
| Case Study Simultaneous Equation Method | |||
| 16 Case Study Simultaneous Equation Method.mp4 | |||
| Case Study Repeated Distribution Method | |||
| 17 Case Study Repeated Distribution Method.mp4 | |||
| Case Study Trial and Error Method | |||
| 18 Case Study Trial and Error Method.mp4 | |||
| Case Study Re-apportionment of Cost under Repeated Distribution Method | |||
| 662-CFA662.mp4 | |||
| Case Study Re-apportionment of Cost under Step Method or Step Ladder Method | |||
| CFA663.mp4 | |||
| Step Method or Non Reciprocal Method | |||
| 664-CFA664.mp4 | |||
| Reciprocal Services Method | |||
| 665-CFA665.mp4 | |||
| Methods of Absorbing Overheads to various products or jobs | |||
| 666-CFA666.mp4 | |||
| Percentage of Direct Materials and Prime Cost Method | |||
| 667-CFA667.mp4 | |||
| Percentage of Direct Labour Cost Method | |||
| 668-CFA668.mp4 | |||
| Labour Hour Rate Method | |||
| 669-CFA669.mp4 | |||
| Machine Hour Rate Method | |||
| 670-CFA670.mp4 | |||
| Types of Overhead Rates | |||
| 1167-cfa1167.mp4 | |||
| Case Study on Predetermined Overhead Rate & Performance Report | |||
| 1168-cfa1168.mp4 | |||
| Case Study on Machine Hour Rate | |||
| 1169-cfa1169.mp4 | |||
| Treatment of Under absorbed & Over absorbed Overheads | |||
| 1170-cfa1170.mp4 | |||
| Case Study Under Absorbed Overheads | |||
| 1171-cfa1171.mp4 | |||
| What are Overheads? | |||
| 2918.mp4 | |||
| Practice Problems -Direct Redistribution Method - Case Study | |||
| 3506. | |||
| Practice Problems -Non Reciprocal Method - Case Study | |||
| 3507. | |||
| Practice Problems - Overhead - Trial and Error Method Case Study | |||
| Chapter 5- 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 | |||
| Advantages of Standard Costing | |||
| 5672 | |||
| Process of Setting Standards | |||
| 12 Process of Setting Standards.mp4 | |||
| Types of Variances | |||
| 13 Types of Variances.mp4 | |||
| Chapter 6- 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 | |||
| Variable Overhead Cost Variance - Case Study | |||
| 5658 | |||
| Fixed Overhead Cost Variance - Part 1 | |||
| 5659 | |||
| Fixed Overhead Cost Variance - Part 2 | |||
| 5660 | |||
| Fixed Overhead Cost Variance - Part 3 | |||
| 5661 | |||
| Case Study - Fixed Overhead Cost Variances | |||
| 5662 | |||
| Case Study 2 - Fixed Overhead Cost Variances | |||
| 5663 | |||
| Comprehensive Case Study - Fixed & Variable Overhead Variance | |||
| 5671 | |||
| Chapter 7-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 | |||
| Chapter 8 -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 | |||
| Chapter 9 -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 | |||
| Chapter 10- 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 | |||
| Chapter 11 -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 | |||
| Chapter 12 -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 | |||
| Chapter 13-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 | |||
| Chapter 14- 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 | |||
| Chapter 15 -ABC Costing | |||
| Introduction to Activity Based Costing | |||
| 1152 cfa1152.mp4 | |||
| Factors for development of ABC & its Suitability | |||
| 1153 cfa1153.mp4 | |||
| Meaning and Defintion of ABC | |||
| 1154 cfa1154.mp4 | |||
| Activity Based Costing & Traditional Absorption Costing Case Study 1 | |||
| 1155 cfa1155.mp4 | |||
| Activity Based Costing Case Study 2 | |||
| 1156 cfa1156.mp4 | |||
| Cost Allocation under Traditional Costing & Activity Based Costing | |||
| 1157 cfa1157.mp4 | |||
| Activity Based Costing Case Study 3 | |||
| 1158 cfa1158.mp4 | |||
| Activity Based Costing Case Study 4 | |||
| 1159 cfa1159.mp4 | |||
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