Chapter Number Folder Lecture Number TOPIC Duration in Minutes
Cost sheet 1 Introduction 108
Cost sheet 2 Cost sheet format 100 Cost sheet 3 Questions on Cost sheet 123 Cost sheet 4 Absorption Rates, Calculation of closing stock 115 1 COST SHEET Cost sheet 5 Types of expenses and questions 118 Cost sheet 6 Special Types of sums 133 Cost sheet 7 Module Questions 120 Cost sheet 8 H.w. Discussion and New format of Cost sheet 120 Material Cost 1 Economics Order Quantity 118 Material Cost 2 EOQ Vs Non EOQ, Slab Discount 115 Material Cost 3 Various Stock Levels 124 Material Cost 4 Questions on Stock levels and EOQ 108 2 MATERIAL COST Material Cost 5 Stores ledger and H.W. Discussion 124 Material Cost 6 Various methods of stores ledger 120 Material Cost 7 Valuation of material receipt, Material turnover ratio 136 Material Cost 8 Module Questions 106
Labour Cost 1 Introduction, Labour Turnover Ratio 112
Labour Cost 2 Various Incentive Plans 131 Labour Cost 3 Halsey and Rowan Plan 118 3 LABOUR COST Labour Cost 4 Module Questions 120 Labour Cost 5 Labour Turnover impact, Overtime, Labour cost, Special sums 151 Labour Cost 6 Questions on Mixed concepts, Special Types of sums 139 4 DIRECT EXPENSES Direct Expenses Direct Expenses 24 Overheads 1 Primary Summary Preparation, Basis of Apportionment 120 Overheads 2 Secondary summary - Direct, step ladder, Equation method 146 Overheads 3 Secondary summary - Repeated Distribution, Trial & Error Method 130 5 OVERHEADS Overheads 4 Customised Questions and Additional Questions 141 Overheads 5 Machine Hour Rate - Concept and questions 188 Overheads 6 Under and Over Absoprtion - Concept & Questions 160 Overheads 7 Module Questions 125 Budget & Budgetary control 1 Production, Sales, Raw material & Direct Labour Budgets 131 Budget & Budgetary control 2 Questions on Budgets & Sales Overheads Budget 121 BUDGET & Budget & Budgetary control 3 Flexible Budgets - Concept 115 6 BUDGETARY CONTROL Budget & Budgetary control 4 Flexible Budgets - Questions on Sheet 137 Budget & Budgetary control 5 Cash Budget - Concept and Questions 89 Budget & Budgetary control 6 Budget Ratios - Concept and Questions + Module Questions 110 Contract Costing 1 Concept and Format of Contract A/c 134 Contract Costing 2 Profit Calculation under contract costing 124 Contract Costing 3 Escalation clause and Question solving 118 CONTRACT 7 Contract Costing 4 Calculation of Work Uncertified and Questions on same 149 COSTING Contract Costing 5 Questions from sheet 33 Contract Costing 6 Question from module 127 Contract Costing 7 Question from module 32 Process Costing 1 Concept and Basic process A/c 115 Process Costing 2 Normal loss, Abnormal loss and Abnormal Gain A/c 140 Process Costing 3 Concept of Equivalent production Units = Closing wip 132 PROCESS 8 Process Costing 4 Concept of Equivalent production Units = Opening WIP + CL WIP 134 COSTING Process Costing 5 Questions from sheet 154 Process Costing 6 Weighted Average Method of EPU, Inter process Profits 118 Process Costing 7 Question from module 54 JP BP 1 Treatment of By Product & NRV Method of Joint Product 148 JOINT PRODUCT JP BP 2 Questions on NRV and Reverse cost sheet method 146 9 BY PRODUCT JP BP 3 Output, Sale value at and after split off point method 121 JP BP 4 Marginal Costing method & Module questions 33 ROCFA 1 Reconciliation of cost accounting & financial accouting system format 63 10 ROCFA ROCFA 2 Questions from module 83 ROCFA 3 Extra questions solving 25 Job and Batch costing 1 Concept of job and batch costing 47 JOB AND BATCH 11 Job and Batch costing 2 Questions of job and batch costing 48 COSTING Job and Batch costing 3 Extra questions solving 46 Standard Costing 1 Material variances concept 167 STANDARD Standard Costing 2 Material variances questions and labour variances concept 164 12 COSTING Standard Costing 3 Concept of op. cl. stock in material variances 158 Standard Costing 4 Module Questions 148 Marginal Costing 1 Marginal Costing Basic Concept, BEP, PV Ratio 142 Marginal Costing 2 Questions on basic concepts, BEP, PV ratio and other concepts 150 Marginal Costing 3 Sheet Questions 151 MARGINAL 13 Marginal Costing 4 Sheet Questions 220 COSTING Marginal Costing 5 Sheet Questions 142 Marginal Costing 6 Module Questions, Marginal vs Absorption, Key factor Revision 127 Marginal Costing 7 Module Questions 57 Integral & Non CAS 1 Journal Entries for Integral and Non Integral A/cing systems 132 14 integral Accounting systems CAS 2 Questions solving 53 Service Costing 1 Transportation Sector 97 Service/Operating Service Costing 2 Hotel Industries 111 15 Costing Service Costing 3 Hospital Industries 74 Service Costing 4 Module Questions 146