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Cost Accounting (CA)
Cost Accounting (CA)
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Product Information
| Mode |
Download Link with Hard-Book
|
| Duration | Lectures:- 160 (Duration:- 140 – 150 Hours) |
| Video Language | Hindi |
| Faculty Name | CS Dilip Sir |
| Course Material Language | English |
| Video Run on | Computer / Laptop / Android Mobile (Video Lectures Do Not Run on Apple Device Please Check FAQ) |
| Study Material | Hard Book |
| Package Details | Video Lectures + Study Material |
| Exams validity | Till Exam |
| Doubt Solving Facility | Email, WhatsApp, Call |
| Delivery Free Delivery | Non Cancellable |
| Product Dispatch | Within 24 to 48 Working Hours |
| Total No. Views | Unlimited Views (Till Exam) |
Content As Per Syllabus
SECTION A: INTRODUCTION TO COST ACCOUNTING
Module 1. Introduction to Cost Accounting 1.1. Introduction 1.2. Important Cost Accounting Terms 1.3. Elements of Cost 1.4. Classification of Cost 1.5. Preparation of Cost Sheet and Ascertainment of Profit
Module 2. Cost Ascertainment – Elements of Cost 2.1 Material Costs 2.1.1 Procurement of Materials 2.1.2 Inventory Management and Control 2.1.3 Inventory Accounting and Valuation 2.1.4 Physical Verification, Slow and Non-moving Stock and Treatment of Losses 2.1.5 Scrap, Spoilage, Defectives and Wastages 2.2 Employee Costs 2.2.1 Time Keeping, Time Booking and Payroll 2.2.2 Principles and Methods of Remuneration and Incentive Schemes 2.2.3 Overtime and Idle Time 2.2.4 Employee Cost Reporting 2.2.5 Labour Turnover 2.3 Direct Expenses 2.3.1 Definition and Examples 2.3.2 Nature of Direct Expense 2.3.3 Direct vs. Indirect Expense 2.4 Overheads 2.4.1 Collection, Classification, Apportionment and Allocation of Overheads 2.4.2 Absorption and Treatment of Over or Under Absorption of Overheads 2.4.3 Reporting of Overhead Costs
Module 3. Cost Accounting Standards (CAS 1 to CAS 24)
Module 4. Cost Book Keeping 4.1 Cost Book - Keeping 4.2 Reconciliation of Costing and Financial Profit 4.3 Integrated Accounting System
SECTION B: METHODS OF COSTING
Module 5. Methods of Costing 5.1 Job Costing 5.2 Batch Costing 5.3 Contract Costing 5.4 Process Costing – Normal and Abnormal Losses, Equivalent Production, Interprocess Profit, Joint and By Products 5.5 Operating Costing – Transport, Hotel and HealthcareSECTION C: COST ACCOUNTING TECHNIQUES
Module 6. Cost Accounting Techniques 6.1 Marginal Costing 6.1.1 Concept of Marginal Cost and Marginal Costing 6.1.2 Absorption Costing vs. Marginal Costing 6.1.3 CVP Analysis 6.1.4 Margin of Safety 6.1.5 Application of Marginal Costing for Decision Making 6.2 Standard Costing and Variance Analysis 6.2.1 Concept of Standard Cost and Standard Costing 6.2.2 Advantages and Limitations 6.2.3 Computation and Analysis of Variances (Material and Labour Costs only) 6.3 Budget and Budgetary Control 6.3.1 Concepts, Types of Budget 6.3.2 Budgetary Control vs. Standard Costing 6.3.3 Advantages and Limitations 6.3.4 Preparation of BudgetsShare
