Cost Accounting - A Comprehensive Study For Ca/Cma/Cs /Acca/

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Cost Accounting - A Comprehensive Study For Ca/Cma/Cs /Acca/
Last updated 6/2021
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Learn basic to advanced concepts in Cost Accounting comprehensively



What you'll learn
Understand Basics of Cost Accounting
Understand Material Costing
Understand Labour Costing
Understand Overheads Costing
Understand Standard Costing Techniques
Understand Standard Costing Variances
Understand Operating Costing
Understand Marginal Costing

Requirements
Basics of Accounting

Description
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 Comprehensive Study.Why you should take this course?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.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.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: Basics of Costing - 46+ LecturesMaterial Costing - 47+ LecturesLabour Costing - 24+ LecturesOverheads Costing - 31+ Lectures Standard Costing Techniques - 12+ LecturesStandard Costing Variances - 16+ LecturesOperating Costing - 5+ LecturesProcess Costing - 8+ LecturesBudget and Budgetary Control - 17+ LecturesMarginal Costing - 26+ LecturesContract Costing - 11+ LecturesJoint Products & By Products - 14+ LecturesNon Integrated Accounts - 19+ LecturesJob Costing and Batch Costing - 19+ LecturesABC Costing -8+ LecturesHow 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!

Overview

Section 1: Basics of Costing

Lecture 1 Welcome Lecture

Lecture 2 Introduction to Basic Cost Concepts

Lecture 3 Costing, Cost Accounting and Accountancy

Lecture 4 Objectives of Cost Accounting

Lecture 5 Difference between Cost Control and Cost Reduction

Lecture 6 Scope of Cost Accounting

Lecture 7 Difference between Managment Accounting and Cost Accounting

Lecture 8 Roles and Functions of Cost and Management Accounting

Lecture 9 Users of Cost and Management Accounting Information

Lecture 10 Essentials of good cost accounting system

Lecture 11 Difference between Cost Accounting and Financial Accounting.

Lecture 12 Installation of Cost Accounting System

Lecture 13 Impact of Information Technology on Cost Accounting

Lecture 14 What are Cost Objects?

Lecture 15 What are Cost Drivers?

Lecture 16 Responsibility Centres

Lecture 17 What are Cost Units?

Lecture 18 Limitations of Cost Accounting

Lecture 19 Classification of cost based on Nature or Element

Lecture 20 Functional Classification of Cost

Lecture 21 Cost classification based on Variability / Behaviour

Lecture 22 Cost classifcation based on Controllability

Lecture 23 Cost classification based on Normality

Lecture 24 Cost Classifications

Lecture 25 Cost classification based on Time Period

Lecture 26 Cost classifications based on Behaviour

Lecture 27 Committed Fixed Cost and Discretionary Fixed Cost

Lecture 28 Cost classification on the basis of element

Lecture 29 Cost classification based on Relationship

Lecture 30 cost classification based on controllability

Lecture 31 Cost classification based on Normality

Lecture 32 cost classification based on attributability

Lecture 33 Cost classification based on relevance to decision making

Lecture 34 cost classification on the basis of cause and effect relationship

Lecture 35 cost classification on the basis of payment

Lecture 36 cost classification on the basis of function

Lecture 37 What is Opportunity Cost?

Lecture 38 cost sheet introduction

Lecture 39 cost classifcation for cost sheet

Lecture 40 Simple cost sheet

Lecture 41 Comprehensive cost sheet

Lecture 42 Cost Sheet Case Study 1

Lecture 43 Cost Sheet Case Study 2

Lecture 44 Cost Sheet Case Study 3

Lecture 45 Cost Sheet Case Study 4

Lecture 46 Cost Sheet Case Study 5

Lecture 47 Cost Sheet Case Study 6 Simultaneous Equation

Lecture 48 Cost Sheet Case Study 7 Find Selling Price per unit

Lecture 49 Practice Problems - Cost Sheet - Case study

Lecture 50 Practice Problems Cost Sheet - Case study

Section 2: Material Costing

Lecture 51 Introduction to Material Costing

Lecture 52 objectives of material cost controlling

Lecture 53 Requirements of Material cost control

Lecture 54 elements of material cost control

Lecture 55 techniques of material cost control

Lecture 56 Decision making in material purchases

Lecture 57 Material purchase procedure

Lecture 58 supplier selection procedure

Lecture 59 Supplier payment procedure

Lecture 60 Just in Time Purchases

Lecture 61 ABC Analysis

Lecture 62 ABC Analysis Case Study 1

Lecture 63 ABC Analysis Case Study 2

Lecture 64 Valuation of Material Receipts

Lecture 65 Valuation of Material Case Study 1

Lecture 66 Valuation of Material Case Study 2

Lecture 67 Why Storeage of Materials are important and what are Duties of Store Keeper?

Lecture 68 What are Bin Cards?

Lecture 69 What are Stock Control Cards?

Lecture 70 What are Stores Ledgers?

Lecture 71 Difference between Bin Card and Stores Ledger

Lecture 72 Inventory Control

Lecture 73 Settting of Various Stock Levels

Lecture 74 Re-Order Quantity

Lecture 75 Re-Order Level

Lecture 76 Calculation of EOQ Case Study 3

Lecture 77 Calculation of EOQ and Total Variable Cost Case Study 4

Lecture 78 Evaluation of Exisiting Policy and EOQ Case Study 5

Lecture 79 Evaluation of Discount Offer and EOQ Case Study 6

Lecture 80 Calculation of EOQ Case Study 7

Lecture 81 Calculation of Stock Levels Case Study 8

Lecture 82 Calculation of Stock Levels Case Study 9

Lecture 83 Evaluation of Discount Offer and EOQ Case Study 10

Lecture 84 Calculation of Stock Levels and Danger Level Case Study 11

Lecture 85 Techniques of Inventory Control

Lecture 86 ABC Analysis

Lecture 87 Two Bin System

Lecture 88 Estabishment of System of Budgets

Lecture 89 Other Techniques of Inventory Control

Lecture 90 Application of ABC Inventory Control System Case Study 12

Lecture 91 Application of ABC Inventory Control System Case Study 13

Lecture 92 Case Study - Calculate Sales, SP/Unit and Margin of Safety Sales

Lecture 93 Case Study - Calculate Sales Volume and Margin of Safety

Lecture 94 Case Study - Computation of Break Even Point

Lecture 95 Case Study - Calculate Sales Revenue required to achieve Quarterly Profit

Lecture 96 Case Study - Break Even Point in Units

Lecture 97 Case Study PV Ratio, Fixed Cost and Sales required to earn a given profit

Lecture 98 Case Study Break Even Sales, PV Ratio , Units to be sold for achieving given EBI

Lecture 99 What if First in First Out Method?

Lecture 100 Practice Problems - EOQ- Case Study

Lecture 101 Practice Problems -EOQ Using Wilson's Formula

Lecture 102 Practice Problems Evalution of Material cost of Two Sources

Section 3: Labour Costing

Lecture 103 Introduction to Labour Costing

Lecture 104 Difference between Direct and Indirect Labour Cost

Lecture 105 Labour Cost Control

Lecture 106 Roles of Departments in Controlling Labour Cost

Lecture 107 Factors Controlling Labour Cost

Lecture 108 Collection of Labour Cost

Lecture 109 Time Keeping

Lecture 110 Traditional Methods of Time Keeping

Lecture 111 Mechanical Time Keeping

Lecture 112 Requisites of Good Time Keeping System

Lecture 113 Time Booking

Lecture 114 Reconciliation Gate Card and Job Card

Lecture 115 Objectives of Time Keeping

Lecture 116 Payroll Procedure

Lecture 117 Idle Time

Lecture 118 Case study 1 on Idle Time & Effective Working Hours

Lecture 119 Case Study 2 on Idle Time & Effective Working Hours

Lecture 120 Overtime Premium

Lecture 121 Effects of OT on Productivity

Lecture 122 Steps for Controlling Overtime

Lecture 123 Labour Turnover

Lecture 124 Labour turnover due to new recruitment

Lecture 125 Causes of Labour Turnover

Lecture 126 Effects of Labour Turnover

Lecture 127 Steps available for minimising labour turnover

Lecture 128 Pratice problem -Treatmnet of Idle Time Cost & Overtime Premium

Lecture 129 Pratice Problem - Treatmnet of Overtime Premium

Lecture 130 Labour Costing Practice Problem 3

Lecture 131 Labour Costing Practice Problem 4

Lecture 132 Labour Costing Practice Problem 5

Section 4: Overheads Costing

Lecture 133 Introduction to Overheads Costing

Lecture 134 What are Overheads?

Lecture 135 Overheads Classification

Lecture 136 Overhead by Functions

Lecture 137 Overheads by Nature

Lecture 138 Overheads by Element

Lecture 139 Overheads by Controllability

Lecture 140 Advantages of classification of fixed and variable expenses

Lecture 141 Accounting and Cotnrol of Manufacturing Overheads

Lecture 142 Steps in estimating and absorbing overheads

Lecture 143 Allocation and Apportionment

Lecture 144 Apportionment Methods of Common Expenses

Lecture 145 Bases of Apportioning Overheads

Lecture 146 Reapportionment of Service Department Overheads

Lecture 147 Case Study on Direct Distribution Method

Lecture 148 Case Study Step Method

Lecture 149 Case Study Simultaneous Equation Method

Lecture 150 Case Study Repeated Distribution Method

Lecture 151 Case Study Trial and Error Method

Lecture 152 Case Study Re-apportionment of Cost under Repeated Distribution Method

Lecture 153 Case Study Re-apportionment of Cost under Step Method or Step Ladder Method

Lecture 154 Step Method or Non Reciprocal Method

Lecture 155 Reciprocal Services Method

Lecture 156 Methods of Absorbing Overheads to various products or jobs

Lecture 157 Percentage of Direct Materials and Prime Cost Method

Lecture 158 Percentage of Direct Labour Cost Method

Lecture 159 Labour Hour Rate Method

Lecture 160 Machine Hour Rate Method

Lecture 161 Types of Overhead Rates

Lecture 162 Case Study on Predetermined Overhead Rate & Performance Report

Lecture 163 Case Study on Machine Hour Rate

Lecture 164 Treatment of Under absorbed & Over absorbed Overheads

Lecture 165 Case Study Under Absorbed Overheads

Lecture 166 Direct Redistribution Method - Case Study

Lecture 167 Non Reciprocal Method - Case Study

Lecture 168 Practice Problems Overhead - Trial and Error Method Case Study

Section 5: Standard Costing Techniques

Lecture 169 Introduction to Standard Costing Techniques

Lecture 170 Standardd Cost Definition

Lecture 171 Setting up of Standard Cost

Lecture 172 Standard Costing Definition

Lecture 173 Physical Standards

Lecture 174 Material Quantity Standards

Lecture 175 Labour Time Standards

Lecture 176 Overhead Standards

Lecture 177 Problems in setting physical standards

Lecture 178 Types of Standards

Lecture 179 Need for Standard Costing

Lecture 180 Advantages of Standard Costing

Lecture 181 Process of Setting Standards

Lecture 182 Types of Variances

Section 6: Standard Costing Variances

Lecture 183 Introduction to Standard Costing Variances

Lecture 184 Material Cost Variance

Lecture 185 Material Price Variance

Lecture 186 Material Usage Variance

Lecture 187 CS Material Cost Variance

Lecture 188 Comprehensive Case Study on Material Cost Variance

Lecture 189 MCV more than one material

Lecture 190 Comprehensive Case Study MCV

Lecture 191 Labour Cost Variance

Lecture 192 Labour Rate Variance

Lecture 193 Labour Efficiency Variance

Lecture 194 Case Study Labour Cost Variance

Lecture 195 Comprehensive Case Study LCV

Lecture 196 Overhead Cost Variance

Lecture 197 Production Volume Variance

Lecture 198 Overhead Expenses Variances

Lecture 199 Variable Overhead Cost Variance

Lecture 200 Variable Overhead Cost Variance - Case Study

Lecture 201 Fixed Overhead Cost Variance - Part 1

Lecture 202 Fixed Overhead Cost Variance - Part 2

Lecture 203 Fixed Overhead Cost Variance - Part 3

Lecture 204 Case Study - Fixed Overhead Cost Variances

Lecture 205 Case Study 2 - Fixed Overhead Cost Variances

Lecture 206 Comprehensive Case Study - Fixed & Variable Overhead Variance

Section 7: Operating Costing

Lecture 207 Introduction to Operating Costing

Lecture 208 Case Study - Composite Units

Lecture 209 Case study bus fare

Lecture 210 Case Study Cost per absolute ton km

Lecture 211 Cost Sheet under Operating Costing

Lecture 212 Case Study evaluation of facilities

Lecture 213 Costing for Transport Services Case Study

Lecture 214 Costing for Financial Institutions - Case Study

Lecture 215 Costing for Power Houses - Case Study

Lecture 216 Costing for Hotels and Lodges Case 2

Section 8: Process & Operating Costing

Lecture 217 What is Process Costing?

Lecture 218 Basic features of Process Costing

Lecture 219 Process Costing Procedure

Lecture 220 Operation Costing

Lecture 221 Case 1 Process Costing

Lecture 222 Treatment of Normal Process Loss

Lecture 223 Treatment of AbNormal Process Loss

Lecture 224 Treatment of AbNormal Process Gain

Lecture 225 Case 2 Process costing with Normal Loss, Abnormal Loss & Gain

Lecture 226 WIP Valuation & Equivalent Producton

Lecture 227 Equivalent Producton & Computation Steps

Lecture 228 Equivalent Producton- Case study

Lecture 229 Equivalent Producton- Case study-2

Lecture 230 Equivalent Producton Units Computation

Lecture 231 Equivalent Producton (Subsequent Process - FIFO)

Lecture 232 Equivalent Producton (First Process - FIFO)

Lecture 233 Average Cost Method

Lecture 234 Equivalent Producton - Average Cost Case study

Section 9: Budget and Budgetary Control

Lecture 235 Budget and Budgetary Control

Lecture 236 Characteristics of Budget

Lecture 237 Objectives of Budgeting

Lecture 238 Meaning of Budgetary Control and its Salient Features

Lecture 239 Objectives of Budgetary Control System

Lecture 240 Working of Budgetary Control System and responsibilities of Budget Officer

Lecture 241 Advantages and Limitations of Budgetary Control

Lecture 242 Components of Budgetary Control System

Lecture 243 Preparation of Budgets

Lecture 244 Different Types of Budgets

Lecture 245 Fixed Budgets

Lecture 246 Flexible Budget, features, merits and demerits

Lecture 247 Suitability for Flexible Budget

Lecture 248 Difference bettwen Fixed and Flexible Budget

Lecture 249 Case 1 Flexible Budget Recovery Rate per Hour

Lecture 250 Case 2 Flexible Budget (Total Cost Budget)

Lecture 251 Case 3 Flexible Budget and Deviation from Planned Budget

Lecture 252 Case 4 Flexible Budget under Incremental Price

Section 10: Marginal Costing

Lecture 253 Introduction to Marginal Costing

Lecture 254 Direct Costing

Lecture 255 Difference between Marginal Costing and Direct Costing

Lecture 256 Differential Cost

Lecture 257 Difference between Marginal and Differential Costing

Lecture 258 Difference between Variable and Fixed Cost

Lecture 259 Semi Variable Cost

Lecture 260 Marginal Cost Sheet Format

Lecture 261 Marginal Cost Equation

Lecture 262 Absorption Costing Format

Lecture 263 Difference between Marginal Costing and Absorption Costing

Lecture 264 Contribution

Lecture 265 Profit or loss and Contribution

Lecture 266 Decision making Indicators of Marginal Costing

Lecture 267 PV Ratio

Lecture 268 Indifference Point

Lecture 269 Difference between Indifference Point and Break Even Point

Lecture 270 Shut Down Point

Lecture 271 Case Study on Segregation of Fixed and Variable Cost

Lecture 272 Case Study Break Even Point

Lecture 273 Case Study on Computation of Sales for Desired Profits

Lecture 274 Case Study on Profit Volume Ratio and Break Even Point

Lecture 275 Computation of Price Volume Ratio and BEP

Lecture 276 Case Study Marginal Costing Basic Computations

Lecture 277 Case Study Profit Volume Ratio and BEP

Lecture 278 Finding Fixed Cost, PVR and Sales

Lecture 279 Marginal Cost Sheet and VC Interpretation

Lecture 280 Practice Problems Break Even Point Case Study

Lecture 281 Practice Problems Evaluation of Material cost of Two Sources

Lecture 282 Practice Problems Marginal Costing Case Study

Section 11: Contract Costing

Lecture 283 Contract Costing - Meaning and Features

Lecture 284 Recording of Contract Costs

Lecture 285 Meaning of Terms used in Contract Costing

Lecture 286 Computation of Estimated Profit Case Study 1

Lecture 287 Profit / Loss on Incomplete Contracts

Lecture 288 Cost Plus Contract

Lecture 289 Preparation of Contract Account Case Study 2

Lecture 290 Preparation of Contract Account Case Study 3

Lecture 291 Comprehensive Case Study on Contract Account

Lecture 292 Computation of Estimated Profit under various methods Case Study 4

Lecture 293 Calculation of admissible Escalation Claim Case Study 5

Lecture 294 Preparation of Contract Account and Calculation of Estimated Profit Case Study 6

Section 12: Joint Products & By Products

Lecture 295 What are Joint Products and By-Products?

Lecture 296 Meaning of Joint Products and By Products

Lecture 297 Apportionment of Joint Costs

Lecture 298 Methods of Apportioning Joint Cost over Joint Products

Lecture 299 Physical Unit Method of apportioning joint cost over joint products

Lecture 300 Case 1 Physical Unit Method

Lecture 301 Average Unit Cost Method

Lecture 302 Case 2 Average Unit Cost Method for Apportionment of Joint Cost

Lecture 303 Survey Method for Apportionment of Joint Cost

Lecture 304 Contribution Margin Method for Apportionment of Joint Cost

Lecture 305 Case 3 Contribution Margin Method for Apportionment of Joint Cost

Lecture 306 Market Value Method for Apportionment of Joint Cost

Lecture 307 Case 4 Apportionment of Joint Cost under different methods

Lecture 308 Methods of Apportioning Joint Cost over By Products

Lecture 309 Treatment of By Products Cost in Cost Accounting

Lecture 310 Case 5 Preparation of Income forecast statement and suggest production plan

Section 13: Non Integrated Accounts

Lecture 311 Introduction to Non Integrated Accounts

Lecture 312 Important Ledgers under Non Integrated Accounting in Cost Department

Lecture 313 Principal Accounts under Non Integrated Accounting Part I

Lecture 314 Principal Accounts under Non Integrated Accounting Part 2

Lecture 315 Scheme of Accounting Entries under Non Integrated Accounting Part 1

Lecture 316 Scheme of Accounting Entries under Non Integrated Accounting Part 2

Lecture 317 Case 1 Non Integrated Accounts Journal Entries, Ledger and Trial Balance

Lecture 318 Case 2 Preparation of condensed P&L Statement and supporting schedules

Lecture 319 Case 3 Preparation of Ledger as per Integrated Accounting System

Lecture 320 Integral Accounting System and its Advantages

Lecture 321 Essential Pre-requisites for Integral Accounting System

Lecture 322 Features of Integral Accounting System

Lecture 323 Case 4 Journal Entries under Integrated Accounting System

Lecture 324 Case 5 Journal Entries under Integrated Accounting System

Lecture 325 Case 6 Ledger and Trial Balance under Integrated Accounting System

Lecture 326 Reconciliation of Cost and Financial Accounts

Lecture 327 Items included in Financial Accounts but not in Cost Accounts and Vice Versa

Lecture 328 Procedure for reconciliation & circumstances when reconciliation can be avoided

Lecture 329 Case 7 Calculation of Profit as per Cost and Financial Accounts & Reconciliation

Lecture 330 Case 8 Calculation of Profit as per Cost and Financial Accounts & Reconciliation

Section 14: Job Costing and Batch Costing

Lecture 331 Methods of Costing

Lecture 332 Meaning of Job Costing

Lecture 333 Principles and Process of Job Costing

Lecture 334 Suitability of Job Costing

Lecture 335 Format of Job Cost Sheet

Lecture 336 Difference between Job Costing and Process Costing

Lecture 337 Accounting for Materials - (Procedure for Job Costing)

Lecture 338 Accounting for Labour - (Procedure for Job Costing)

Lecture 339 Accounting for Overheads - (Procedure for Job Costing)

Lecture 340 Treatment of Spoiled and Defective Work - (Procedure for Job Costing)

Lecture 341 Entries in Control Accounts

Lecture 342 Case 1 Journal Entries in Cost Accounting

Lecture 343 Case 2 Preparation of Job Cost Sheet

Lecture 344 Case 3 Preparation of Factory Cost Statement and Invoice Price of Job

Lecture 345 Meaning of Batch Costing

Lecture 346 Case 4 Calculation of Cost and Profit per piece of each batch

Lecture 347 Case 5 Preparation of Statement of Cost under Batch Costing

Lecture 348 Economic Batch Quantity

Lecture 349 Case 6 Determination of Economic Batch Quantity

Lecture 350 Case 7 Calculation of EBQ and Minimum Inventory Holding Cost

Lecture 351 What is Job Costing & Batch Costing

Lecture 352 Time of Stamping of Documents

Lecture 353 Economic Batch Quantity case study 1

Lecture 354 Economic Batch Quantity case study 2

Lecture 355 Economic Batch Quantity case study 3

Lecture 356 Batch Costing - Computation of Selling price per batch - Case Study

Lecture 357 Batch Costing - Computation of Selling price per batch - Case Study

Section 15: ABC Costing

Lecture 358 Introduction to Activity Based Costing

Lecture 359 Factors for development of ABC & its Suitability

Lecture 360 Meaning and Defintion of ABC

Lecture 361 Activity Based Costing & Traditional Absorption Costing Case Study 1

Lecture 362 Activity Based Costing Case Study 2

Lecture 363 Cost Allocation under Traditional Costing & Activity Based Costing

Lecture 364 Activity Based Costing Case Study 3

Lecture 365 Activity Based Costing Case Study 4

Section 16: FINAL SECTION

Lecture 366 Bonus Lecture

Cost Accounting Students and Executives,Accounting Students and Executives,Finance Students and Executives,MBA Finance Students,B.Com., BBA, CA, CMA, CS, CFA, CPA, CIMA Students

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