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CA Intermediate - Cost & Management Accounting Regular(New Syllabus)

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Video Lecture for CA Intermediate - Cost & Management Accounting Regular

 

S.N.

Particulars

Remarks

 1

Coverage of Syllabus :

Basic Cost Concepts

Material Cost

Labour Cost

Overhead Cost

Activity Based Costing (ABC)

Job Costing, Batch Costing, Output Costing

Contract Costing

Service (Operating) Costing

Process Costing

Joint Product, By Product Costing

Cost Ledger Accounting

Marginal Costing

Standard Costing

Budget & Budgetary Control

 

Theory + 31 Questions

Theory + 74 Questions

Theory + 57 Questions

Theory + 72 Questions

Theory + 13 Questions

Theory + 25 Questions

Theory + 30 Questions

Theory + 44 Questions

Theory + 50 Questions

Theory + 29 Questions

Theory + 46 Questions

Theory + 73 Questions

Theory + 51 Questions

Theory + 35 Questions

 2

Printed Study Material (Sent by courier)

Hard Copy Provided – 3 Volumes

 3

Actual Duration of Recording

[90 Lectures x 2 hours]

180 Clock Hours

 4

Total Viewing Hours allowed is 1.8 times of original recording hours

Each lecture 1.8 times

[ 180 hours x 1.8 ] = 324 hours

 5

No. of clicks [ It means, how many times you can start and close each video lecture ]

50 times

 6

Validity Period (From the date of registration)

1 Year

 7

Mode of Delivery

 Pen Drive/ Cloud

 8

Sales Price (MRP) : For Pen Drive Version

Sales Price (MRP) : For Cloud Version

Sales Price (MRP) : For Key Renewal

` 13,000

` 11,800

` 7,800

 9

Language used while teaching (Mixture of)

Hindi + English

 10

Video Quality

Original HDD

 11

Product Expiry : Each lecture will expire after 1.8 times of viewing hours or 50 clicks or 1 year from registration, whichever is earlier.

 12

After the expiry of product, you can format the pen drive and use it for storage purpose.

13. 

Lectures will play in only android and Laptop Device 

 

CA Intermediate – Cost & Management Accounting (CMA)

New Syllabus

Detailed contents of each Lecture :

Lecture

Topic

Content / Coverage of Syllabus

001

Basic Cost Concepts

Introduction + Cost + Three elements of Cost + Overheads + Cost Sheet [ continued ]

002

Basic Cost Concepts

Cost Sheet [Continued] + Costing + Methods of Costing + Techniques of Costing + Importance of Costing + Classification of Cost [ continued ]

003

Basic Cost Concepts

Classification of Cost [ Continued ] + Responsibility Centre + Cost Unit

004

Basic Cost Concepts

Installation of Cost System + MCQ's 1 to 21

005

Material Cost

Purchase of Material + Storage of Material + Issue & Accounting of Material + Stores Ledger [ continued ]

006

Material Cost

Stores Ledger [ Continued ] + Bills of Material + Material transfer Note + Physical Verification of Inventory  + Accounting Treatment of Surpluses & Deficiencies

007

Material Cost

Landed Cost + Q. 35 + Q.33 + Q. 34

008

Material Cost

Methods of Pricing Material Issues + Base Stock Method +   Q. 18 [ continued ]

009

Material Cost

Q. 18 [ Continued ] + Q. 19 + Q. 20 +  Q. 21 + Q. 22

010

Material Cost

Q. 23 + ABC Analysis + Q.16 + Q.17 + Two Bin System + Control Ratio + Q. 37 + EOQ [continued]

011

Material Cost

EOQ [Continued ] + Q. 31 + Q. 29 [ continued ]

012

Material Cost

Q. 29 [ Continued ] + Q. 26 + Q. 28

013

Material Cost

Inventory Levels  + Q. 24 + Q. 25 + Q. 30 + Q. 27 [ continued ]

014

Material Cost

Q. 27 [ Continued ] + Q. 32 + FSN system + VED System + HML System + MCQ's 1 to 15

015

Labour Cost

Labour Cost + Labour Records + Idle time + Accounting Treatment + Q. 12 + Q. 24

016

Labour Cost

Q. 22 + Q. 23 + Q. 25 + Labour Turnover [continued]

017

Labour Cost

Labour Turnover [ continued ] + Q. 26 + Q. 27 + Q. 28 + Time & Motion Study + Job evaluation & Merit Rating + Causal worker & Out worker +  Labour Remuneration System + Q. 11 [ continued ]

018

Labour Cost

Q. 11 [ continued ]

019

Labour Cost

Time based formula of efficiency + Q. 13 + Q. 14 +  Q. 15  + Q. 16 + Q. 19 + Q. 21

020

Labour Cost

Q. 17 + Q. 18 + Q. 20 + MCQ's 1 to 10

021

Labour Cost

Group Bonus + Q. 29 + Q. 30 + Q. 31 + Q. 32 + Overhead (basic)

022

Overheads

Overheads [Continued] + Factory OH + Single Rate Method + Departmental Rate Method + Allocation of Overheads + Apportionment of Overheads + OH Distribution Summary + Reciprocal Method + Calculation of OH Recovery Rate + Overhead summary + Q. 16

023

Overheads

Q. 17 + Q. 18 + Q. 20 + Q. 23

024

Overheads

Q. 24 + Q. 19 + Q. 25

025

Overheads

Admin. OH + Selling & Distribution OH + Q. 21 + Q. 22 + Q. 26

026

Overheads

Q. 27 + Q. 28 + Q. 29 + Under & Over absorption of overheads + Accounting Treatment

027

Overheads

Q. 30 + Q. 31 + Q. 32 + Q. 33 + Q. 34 (continued)

028

Overheads

Q. 34 [ Continued] + Concepts related to Capacity + Q. 35 + Semi-variable OH + High & Low point Method + Level of Activity Method + Least Square Method

029

Overheads

Q. 36 + MCQ 1 to 15 + Treatment of Certain items in Costing

030

ABC

Activity Based Costing + Cost Driver + Q. 1 + Q. 3

031

ABC

Q. 4 + Q. 5 + Activity Based Budgeting + Q. 6 + Q.10 + Q. 2

032

ABC + Job Costing

Activity Based Management + Difference between ABC & ABM + Business Application of ABM + Job Costing + Batch Costing + Economic Batch Qty + Output Costing + Q. 8 + Q. 9

033

Job  & Batch Cost

Q. 10 + Q. 1 + Q. 2 + Q. 3

034

Job  & Batch Cost

Q. 4 + Q. 5 + Q. 6 + Q. 7 + Q.11

035

Job  + Contract Costing

Q. 12 + Q. 13 + Q. 14 + MCQ 1 to 20 + Contract Costing Basic + Important Terms (continued)

036

Contract Costing

Important Terms [ Continued ] + Formulae for Transfer to P & L A/c + Q. 1 + Q. 2 + Q. 3

037

Contract Costing

Q. 4 + Q. 5 + Q. 6 + Q. 7

038

Contract Costing

Q. 8 + Q. 9 + Q. 10

039

Contract Costing

Q. 11 + Escalation Clause + Q. 12 + Q. 13 + MCQ 14 to 16

040

Service Costing

Basic + Costing of Transport services + Q.1 + Q.2 + Q.3 + Q.4

041

Service Costing

Q. 5 + Q. 6 + Q. 7 + Q. 8 + Costing of Hospital + Q. 10

042

Service Costing

Q.9 + Q.11 + Question based on equivalent unit concept + Q.12 + Costing for IT & ITES

043

Service Costing

Q.13 + Q.14 + Costing for Toll Roads + Q.15

044

Service Costing

Costing for Repair Workshops + Q.16 + Costing for Financial Institutions + Q.17 + Costing for Insurance Companies + Costing for Educational Institutions + Costing for Power Houses + Q.18 + Q.19 [continued]

045

Service Costing + Process Costing

Q. 19 [Continued] + MCQ 20 to 33 + Process Costing & Operation Costing [Basic] + Important formula + Q.10 + Q. 11[continued]

046

Process Costing

Q. 11 [Continued] + Q.12 + Q. 13

047

Process Costing

Q.14 + Q. 15 + Concept of Equivalent Production + Q. 16

048

Process Costing

Q. 17 + Q. 20 + Q. 18

049

Process Costing

Q. 22 + Difference between FIFO & Average Method + Q. 24

050

Process Costing

Q. 19 + Q. 23 + Q.21

051

Process Costing

Inter process transfers at profit + Q. 25 + Q.26 + Q.28 [continued]

052

Process Costing

Q.28 [Continued] + Q. 29 + Q. 27 + MCQ 1 to 9 + Joint product & By-product Costing

053

Joint Product

Theory + Q. 1 + Q. 2 + Q.3

054

Joint Product

Q. 4 + Q. 5 + Q. 6 + Q. 7 + Q. 8 + Q. 9 + MCQ 15 to 19

055

Joint Product

Q. 10 + Q. 11 + Q. 12 + Q. 13 [ continued ]

056

Joint Product + Cost Ledger

Q. 13 [ Continued ] + Q. 14 + Cost Ledger Accounting [Theory]

057

Cost Ledger A/c

Theory [ Continued ] + Q. 13

058

Cost Ledger A/c

Q. 14 + Q. 15 + Q. 16 + Q. 17

059

Cost Ledger A/c

Q. 18 + Q. 19 + Integrated Accounting

060

Cost Ledger A/c

Q. 20 + Q. 21 + Reconciliation of Accounts + Q. 22 [continued]

061

Cost Ledger A/c

Q. 22 [ Continued ] + Q. 23 + Q. 24

062

Cost Ledger A/c

Q. 25 + Q. 26 + MCQ 1 to 12 + Marginal Costing [ Theory ]

063

Marginal Costing

Marginal Costing Theory [Continued]

064

Marginal Costing

Theory [ Continued ] + Q. 8 + Q. 9 + Q. 10 + Q. 11 + Q. 12

065

Marginal Costing

Q. 13 + Q. 14 + Q. 15 + Q. 16 + Q. 17 + Q. 18 + Q. 19 [ BEP Graph] [ continued ]

066

Marginal Costing

Q. 19 [ Continued ] + MCQ 1 to 7 + Q. 20 + Q. 21 + Q. 22 + Q.23 + Q. 24

067

Marginal Costing

Q. 25 + Q. 26 + Q. 27 + Q. 28 + Q. 29 + Q. 30

068

Marginal Costing

Q. 31 + Q. 32 + Family of BEP's + Cash BEP + Q. 33 + Q. 34 + Composite BEP + Q. 35 [ continued ]

069

Marginal Costing

Q. 35 [ Continued ] + Q. 36 + Cost BEP + Q. 37 + Q. 38

070

Marginal Costing

Relevant & Irrelevant Cost + Pricing Decision + Q. 39 + Q. 40

071

Marginal Costing

Continue or Shut Down + Q. 41 + Q. 42 + Key factor Concept +   Q. 43 + Q. 44

072

Marginal Costing

Absorption V/s Marginal Costing + Q. 45 + Q. 46 + MCQ of Q. 48 + Q. 49 + Q. 50

073

Marginal + Standard Costing

Q. 47 + Standard Costing Theory + Discussion of Material Cost Variance

074

Standard Costing

Theory + Q. 1 + Q. 2 + Q. 3 + Q.4 + Q. 5 [ continued ]

075

Standard Costing

Q.5 [ Continued ] + Illustrative 1 + Q. 6 + Labour Cost Variance [ Theory ]

076

Standard Costing

Labour Cost Variance : Q. 7 + Q. 8 + Q. 9 + Illustrative 2 + Q. 10 + Q. 11 [ continued ]

077

Standard Costing

Q. 11 [ Continued ] + Q. 12 + Variable Cost Variance (Theory ) + Illustrative 3 + Q. 13 + Q. 14

078

Standard Costing

Q. 15 + Fixed Cost Variance (Theory ) + Q. 16 + Q. 17 + Difference between Budget, Standard & Actual + Illustrative 4 +    Q. 18

079

Standard Costing

Q. 19 + Calendar Variance + Illustrative 5 + Q. 20 + Q. 21

080

Standard Costing

Q. 22 + Q. 23 + Cost Control & Cost Reduction + MCQ's :     Q. 24 to Q. 28

081

Standard Costing + Budget

MCQ's Q. 29 to Q. 35 + Budget & Budgetary Control Theory + Q.12

082

Budget

Q. 11 + Q. 13 + Q. 15

083

Budgetary Control

Q. 14 + Q. 17 + Q. 16

084

Budgetary Control

Q. 18 + Flexible Budget + Q. 19 + Q. 20 + Q. 22

085

Budgetary Control

Q. 21 + Budget Ratios + Q. 24 + Q. 25 + Performance Budgeting + Q.23

086

Budgetary Control

Zero Base Budgeting + MCQ's Q. 1 to Q. 10  ( Syllabus Over) + Song

087

Quick Revision-1

Basic + Material + Labour

088

Quick Revision-2

OH + Job Costing + Contract + Service + Process

089

Quick Revision-3

Process + Joint Product + Cost Ledger + Standard

090A

Quick Revision-4

Marginal + Budget

090B

Exam Strategy

Exam Strategy + Conclusion

 

 

 

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