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Lecture
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Topic
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Content / Coverage of Syllabus
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001
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Basic Cost Concepts
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Introduction + Cost + Three elements of Cost + Overheads + Cost Sheet [ continued ]
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002
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Basic Cost Concepts
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Cost Sheet [Continued] + Costing + Methods of Costing + Techniques of Costing + Importance of Costing + Classification of Cost [ continued ]
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003
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Basic Cost Concepts
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Classification of Cost [ Continued ] + Responsibility Centre + Cost Unit
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004
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Basic Cost Concepts
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Installation of Cost System + MCQ's 1 to 21
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005
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Material Cost
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Purchase of Material + Storage of Material + Issue & Accounting of Material + Stores Ledger [ continued ]
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006
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Material Cost
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Stores Ledger [ Continued ] + Bills of Material + Material transfer Note + Physical Verification of Inventory + Accounting Treatment of Surpluses & Deficiencies
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007
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Material Cost
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Landed Cost + Q. 35 + Q.33 + Q. 34
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008
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Material Cost
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Methods of Pricing Material Issues + Base Stock Method + Q. 18 [ continued ]
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009
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Material Cost
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Q. 18 [ Continued ] + Q. 19 + Q. 20 + Q. 21 + Q. 22
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010
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Material Cost
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Q. 23 + ABC Analysis + Q.16 + Q.17 + Two Bin System + Control Ratio + Q. 37 + EOQ [continued]
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011
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Material Cost
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EOQ [Continued ] + Q. 31 + Q. 29 [ continued ]
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012
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Material Cost
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Q. 29 [ Continued ] + Q. 26 + Q. 28
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013
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Material Cost
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Inventory Levels + Q. 24 + Q. 25 + Q. 30 + Q. 27 [ continued ]
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014
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Material Cost
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Q. 27 [ Continued ] + Q. 32 + FSN system + VED System + HML System + MCQ's 1 to 15
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015
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Labour Cost
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Labour Cost + Labour Records + Idle time + Accounting Treatment + Q. 12 + Q. 24
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016
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Labour Cost
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Q. 22 + Q. 23 + Q. 25 + Labour Turnover [continued]
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017
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Labour Cost
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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 ]
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018
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Labour Cost
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Q. 11 [ continued ]
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019
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Labour Cost
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Time based formula of efficiency + Q. 13 + Q. 14 + Q. 15 + Q. 16 + Q. 19 + Q. 21
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020
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Labour Cost
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Q. 17 + Q. 18 + Q. 20 + MCQ's 1 to 10
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021
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Labour Cost
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Group Bonus + Q. 29 + Q. 30 + Q. 31 + Q. 32 + Overhead (basic)
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022
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Overheads
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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
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023
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Overheads
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Q. 17 + Q. 18 + Q. 20 + Q. 23
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024
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Overheads
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Q. 24 + Q. 19 + Q. 25
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025
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Overheads
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Admin. OH + Selling & Distribution OH + Q. 21 + Q. 22 + Q. 26
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026
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Overheads
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Q. 27 + Q. 28 + Q. 29 + Under & Over absorption of overheads + Accounting Treatment
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027
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Overheads
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Q. 30 + Q. 31 + Q. 32 + Q. 33 + Q. 34 (continued)
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028
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Overheads
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Q. 34 [ Continued] + Concepts related to Capacity + Q. 35 + Semi-variable OH + High & Low point Method + Level of Activity Method + Least Square Method
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029
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Overheads
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Q. 36 + MCQ 1 to 15 + Treatment of Certain items in Costing
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030
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ABC
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Activity Based Costing + Cost Driver + Q. 1 + Q. 3
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031
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ABC
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Q. 4 + Q. 5 + Activity Based Budgeting + Q. 6 + Q.10 + Q. 2
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032
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ABC + Job Costing
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Activity Based Management + Difference between ABC & ABM + Business Application of ABM + Job Costing + Batch Costing + Economic Batch Qty + Output Costing + Q. 8 + Q. 9
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033
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Job & Batch Cost
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Q. 10 + Q. 1 + Q. 2 + Q. 3
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034
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Job & Batch Cost
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Q. 4 + Q. 5 + Q. 6 + Q. 7 + Q.11
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035
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Job + Contract Costing
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Q. 12 + Q. 13 + Q. 14 + MCQ 1 to 20 + Contract Costing Basic + Important Terms (continued)
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036
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Contract Costing
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Important Terms [ Continued ] + Formulae for Transfer to P & L A/c + Q. 1 + Q. 2 + Q. 3
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037
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Contract Costing
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Q. 4 + Q. 5 + Q. 6 + Q. 7
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038
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Contract Costing
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Q. 8 + Q. 9 + Q. 10
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039
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Contract Costing
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Q. 11 + Escalation Clause + Q. 12 + Q. 13 + MCQ 14 to 16
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040
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Service Costing
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Basic + Costing of Transport services + Q.1 + Q.2 + Q.3 + Q.4
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041
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Service Costing
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Q. 5 + Q. 6 + Q. 7 + Q. 8 + Costing of Hospital + Q. 10
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042
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Service Costing
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Q.9 + Q.11 + Question based on equivalent unit concept + Q.12 + Costing for IT & ITES
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043
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Service Costing
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Q.13 + Q.14 + Costing for Toll Roads + Q.15
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044
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Service Costing
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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]
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045
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Service Costing + Process Costing
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Q. 19 [Continued] + MCQ 20 to 33 + Process Costing & Operation Costing [Basic] + Important formula + Q.10 + Q. 11[continued]
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046
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Process Costing
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Q. 11 [Continued] + Q.12 + Q. 13
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047
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Process Costing
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Q.14 + Q. 15 + Concept of Equivalent Production + Q. 16
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048
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Process Costing
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Q. 17 + Q. 20 + Q. 18
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049
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Process Costing
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Q. 22 + Difference between FIFO & Average Method + Q. 24
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050
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Process Costing
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Q. 19 + Q. 23 + Q.21
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051
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Process Costing
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Inter process transfers at profit + Q. 25 + Q.26 + Q.28 [continued]
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052
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Process Costing
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Q.28 [Continued] + Q. 29 + Q. 27 + MCQ 1 to 9 + Joint product & By-product Costing
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053
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Joint Product
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Theory + Q. 1 + Q. 2 + Q.3
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054
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Joint Product
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Q. 4 + Q. 5 + Q. 6 + Q. 7 + Q. 8 + Q. 9 + MCQ 15 to 19
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055
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Joint Product
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Q. 10 + Q. 11 + Q. 12 + Q. 13 [ continued ]
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056
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Joint Product + Cost Ledger
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Q. 13 [ Continued ] + Q. 14 + Cost Ledger Accounting [Theory]
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057
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Cost Ledger A/c
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Theory [ Continued ] + Q. 13
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058
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Cost Ledger A/c
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Q. 14 + Q. 15 + Q. 16 + Q. 17
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059
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Cost Ledger A/c
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Q. 18 + Q. 19 + Integrated Accounting
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060
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Cost Ledger A/c
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Q. 20 + Q. 21 + Reconciliation of Accounts + Q. 22 [continued]
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061
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Cost Ledger A/c
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Q. 22 [ Continued ] + Q. 23 + Q. 24
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062
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Cost Ledger A/c
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Q. 25 + Q. 26 + MCQ 1 to 12 + Marginal Costing [ Theory ]
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063
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Marginal Costing
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Marginal Costing Theory [Continued]
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064
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Marginal Costing
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Theory [ Continued ] + Q. 8 + Q. 9 + Q. 10 + Q. 11 + Q. 12
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065
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Marginal Costing
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Q. 13 + Q. 14 + Q. 15 + Q. 16 + Q. 17 + Q. 18 + Q. 19 [ BEP Graph] [ continued ]
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066
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Marginal Costing
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Q. 19 [ Continued ] + MCQ 1 to 7 + Q. 20 + Q. 21 + Q. 22 + Q.23 + Q. 24
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067
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Marginal Costing
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Q. 25 + Q. 26 + Q. 27 + Q. 28 + Q. 29 + Q. 30
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068
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Marginal Costing
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Q. 31 + Q. 32 + Family of BEP's + Cash BEP + Q. 33 + Q. 34 + Composite BEP + Q. 35 [ continued ]
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069
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Marginal Costing
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Q. 35 [ Continued ] + Q. 36 + Cost BEP + Q. 37 + Q. 38
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070
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Marginal Costing
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Relevant & Irrelevant Cost + Pricing Decision + Q. 39 + Q. 40
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071
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Marginal Costing
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Continue or Shut Down + Q. 41 + Q. 42 + Key factor Concept + Q. 43 + Q. 44
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072
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Marginal Costing
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Absorption V/s Marginal Costing + Q. 45 + Q. 46 + MCQ of Q. 48 + Q. 49 + Q. 50
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073
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Marginal + Standard Costing
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Q. 47 + Standard Costing Theory + Discussion of Material Cost Variance
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074
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Standard Costing
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Theory + Q. 1 + Q. 2 + Q. 3 + Q.4 + Q. 5 [ continued ]
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075
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Standard Costing
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Q.5 [ Continued ] + Illustrative 1 + Q. 6 + Labour Cost Variance [ Theory ]
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076
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Standard Costing
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Labour Cost Variance : Q. 7 + Q. 8 + Q. 9 + Illustrative 2 + Q. 10 + Q. 11 [ continued ]
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077
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Standard Costing
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Q. 11 [ Continued ] + Q. 12 + Variable Cost Variance (Theory ) + Illustrative 3 + Q. 13 + Q. 14
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078
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Standard Costing
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Q. 15 + Fixed Cost Variance (Theory ) + Q. 16 + Q. 17 + Difference between Budget, Standard & Actual + Illustrative 4 + Q. 18
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079
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Standard Costing
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Q. 19 + Calendar Variance + Illustrative 5 + Q. 20 + Q. 21
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080
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Standard Costing
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Q. 22 + Q. 23 + Cost Control & Cost Reduction + MCQ's : Q. 24 to Q. 28
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081
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Standard Costing + Budget
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MCQ's Q. 29 to Q. 35 + Budget & Budgetary Control Theory + Q.12
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082
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Budget
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Q. 11 + Q. 13 + Q. 15
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083
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Budgetary Control
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Q. 14 + Q. 17 + Q. 16
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084
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Budgetary Control
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Q. 18 + Flexible Budget + Q. 19 + Q. 20 + Q. 22
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085
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Budgetary Control
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Q. 21 + Budget Ratios + Q. 24 + Q. 25 + Performance Budgeting + Q.23
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086
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Budgetary Control
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Zero Base Budgeting + MCQ's Q. 1 to Q. 10 ( Syllabus Over) + Song
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087
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Quick Revision-1
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Basic + Material + Labour
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088
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Quick Revision-2
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OH + Job Costing + Contract + Service + Process
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089
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Quick Revision-3
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Process + Joint Product + Cost Ledger + Standard
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090A
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Quick Revision-4
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Marginal + Budget
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090B
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Exam Strategy
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Exam Strategy + Conclusion
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