CAF 3 CMA Lecture Control Sheet

Autumn 2024
Sir Saud Tariq ACA
ST Academy To be filled BY STUDENT
Target Date Actually Deficit /
Duration Duration Covered Date Surplus
Description (Minutes) (Hours) (Days)
Chapter 1. Introduction to CMA & Costing Basics A B C=B-A
CAF 3 CMA Intro & Approach by Sir Saud Tariq ACA ST Academy 50.3 0.84
Lecture 1 Basics of Costing with Practical Interactive Examples 50.3 0.84
Lecture 1B.Introduction to Costing with Examples Part 2 26.9 0.45
Lecture 2. Basics of Costing with Examples, Graphs and Illustrations 90.4 1.51

TOTAL 217.9 3.63

Chapter 2. Inventory Valuation
Lecture 3. Basics of Inventory Valuation with Illustrations 39.5 0.66
Lecture 4. Perpetual & Periodic Inventory Valuation using FIFO & AVCO 64.9 1.08
Lecture 5. Practice Spring 2010 Q1 & Reverse Inventory Workings 98 1.63
Lecture 6. Reverse & Forward Working plus Past Paper Autumn 2012 Q4 66.9 1.12

Lecture 6B. Autumn 21 Question 6 Entries plus Inventory Valuation 26 0.43

solved in detail
TOTAL 295.3 4.92
Chapter 3. Overheads
Lecture 7. Intro of Overeheads with Practical Examples 44.4 0.74
Lecture 8A. Intro of OAR and Practice Question 1a & 1b on Overheads 40.7 0.68

Lecture 8B. Remaining part Question 1 & application of Overheads 45.8 0.76
Absorption Rates
Lecture 9A. Cases for Re-Apportionment of Service Dept & Further 46.4 0.77
Practice ICAP Quest
Lecture 9B. Step Down Method and Repeated Distribution Method 56.9 0.95

Very Small Discussion on Blanket Rate (9 minutes) 8.9 0.15

Lecture 10. Algebric Method with Practice and Under, Over Absorption 80.4 1.34

Lecture 11A. Past Paper Autumn 2017 Q3 & Spring 2022 Q5 Discussion 47.2 0.79
Lecture 11B. Past Paper Autumn 2010 Q1 Ahsan Enterprises Quality 79.3 1.32
Question
Lecture 12. ICAP Autumn 2013 Q7, Spring 2021 Q5 & Spring 2022 Q5 81.5 1.36
Complete Solution
Lecture 13. Quality Past Papers Autumn 11 Q1 & Autumn 12 Q1 94.1 1.57
Lecture 13B. Autumn 2022 Q3 & Q4 completely Solved 55.2 0.92
TOTAL 680.8 11.35
Chapter 4. Absorption & Marginal Costing
Lecture 14. Introduction Absorption & Marginal Costing 77 1.28
Lecture 15. Practice Question 1 solved in detail along with reconciliation 64.3 1.07

Lecture 16A. Spring 2014 Question 4 (Overall Q2 from Book) 28.6 0.48
Lecture 16B. Spring 2014 Q4 & Autumn 2010 Q4 ICAP Past Papers 98.42 1.64
Lecture 17. Autumn 2020 Quality ICAP Question (Franciso Ltd) 73.1 1.22
Lecture 17B. Spring 2022 Q8 Complete (Kenya Ltd) 33.8 0.56
TOTAL 375.22 6.25

For Lectures: sta.saudtariq.com 1

CAF 3 CMA Lecture Control Sheet
Autumn 2024
Sir Saud Tariq ACA
ST Academy To be filled BY STUDENT
Target Date Actually Deficit /
Duration Duration Covered Date Surplus
Description (Minutes) (Hours) (Days)

5. Process Costing Basics

Lecture 18. Introduction to Process Costing with Examples (20 Oct 22) 55.1 0.92

Lecture 19A. Process Costing Practice & Concept of Equivalent 52.1 0.87
Production Units (EPU)
Lecture 19B. Concept of Abnormal Loss, Abnormal Gain with Practice 106.1 1.77

Lecture 20. Entries and Relevant T Accounts of Normal Loss, Abnormal 43.3 0.72
Gain & Scrap Q6
Lecture 21. Process Costing Lecture 4 FIFO & AVCO 99.6 1.66
TOTAL 356.20 5.94
6. Process Costing Advanced
Lecture 22. Normal Loss in EPU (Concepts & illustrations), Question 1 62.9 1.05
Intro (10 May 23)
Lecture 23A. Question 1 Misbah ul Haq EPU & Unit Cost with Concepts 34 0.57
(27 Oct 22)
Lecture 23B. Process Costing Advanced remaining Question 1 a, b & c 89.6 1.49
and Q3
Lecture 24. Complete Concept of CFPD (Cost from Previous Department) 116.9 1.95
Ques 5
Lecture 25. Rework in Process Costing Advance (Easy but Important 135.7 2.26
Area)
Lecture 26. Quality Question FIFO (Output less than OWIP) - Q9 Anwer 52.7 0.88
Ali
Lecture 27A. Question on Double Inspection Question 10 Part 1 (34 34.6 0.58
Minutes Only)
Lecture 27B. Double Inspection Question Last Part (9 Minutes Only) 8.8 0.15

Lecture 28. Practice Question on CFPD (Inam Khalil) & Autumn 2014 Q1 97.6 1.63
Ababeel
Lecture 29A. Process Costing Past Papers Practice Spring 2010 Q3 Smart 54.4 0.91
Processing
Lecture 29B. Smart Processing Spring 2010 Q3 Complete & Autumn 2021 88.6 1.48
Q4 Green Ltd
TOTAL 775.8 12.93
7. Materials/EOQ/Inventory Management
Lecture 30. Intro & Concepts of EOQ with Illustrations 99.4 1.66
Lecture 30B. Concept of Buffer Stock (8 Minutes) 8.1 0.14
Lecture 31A. EOQ with Discount Scenario 31.9 0.53
Lecture 31B. Further Practice Questions EOQ 21.3 0.36
Lecture 32A. Past paper Questions Spring 2017 Q2 & Autumn 2015 Q7 51.4 0.86

Lecture 32B. Past Paper Spring 2010 Q2a (Small Part 11 Minutes Only) 11 0.18

Lecture 32C. Reorder Level and Practice Question Autumn 2009 Q4a 74.5 1.24

For Lectures: sta.saudtariq.com 2

CAF 3 CMA Lecture Control Sheet
Autumn 2024
Sir Saud Tariq ACA
ST Academy To be filled BY STUDENT
Target Date Actually Deficit /
Duration Duration Covered Date Surplus
Description (Minutes) (Hours) (Days)
Lecture 33A. (Skip 1st 8 minutes) Autumn 2011 Q6 (Penguin Ltd) & 80.5 1.34
Spring 18 Q6 Part 1)
Lecture 33B. Part 2 Spring 2018 Q6 Khan Limited (30 Minutes) 29.8 0.50
Lecture 33C. Small Part on Average Inventory - Autumn 2011 Q6 Part b 10 0.17
(10 Minutes)
Lecture 34A. Past Paper Questions; Autumn 11 Q6b (Reverse Working), 82.26 1.37
Autumn 08 Q2, Spring 12 Q1 & Other
Lecture 34B. Recent Attempts Spring 2020 Q7, Autumn 2018 Q4, Spring 94.4 1.57
2019 Q4
Lecture 35. Autumn 2020 Q4 Pizza Inc & Spring 2022 Q2 Nigeria Ltd 83.3 1.39
Lecture 35B. Autumn 2022 Q5 EOQ Complete Solution 15.3 0.26
TOTAL 693.16 11.55
8. Cost flow in Production & Job Order Costing
Lecture 36A. Intro Cost flow in Production & Entries 27.5 0.46
Lecture 36B. Costflow in Production - Entries with Past Paper Questions 84.8 1.41

Lecture 37A. Job Order Costing with Past Papers 82 1.37

Lecture 37B. Autumn 21 Question 6 Entries plus Inventory Valuation 26 0.43
solved in detail
TOTAL 220.3 3.67
9. CVP Analysis
Lecture 38. Intro, Concepts & Logics of Formula in CVP, Breakeven 99.4 1.66
Analysis
Lecture 39A. Further Practice CVP Analysis 44.9 0.75
Lecture 39B. Further Practice on Basics of CVP Analysis 48.9 0.82
Lecture 40. Weighted Average figures for Breakeven with detailed 113.8 1.90
example and ICAP Autumn 2015 Q1
Lecture 41. Weighted Avg Breakeven & Multiple Breakeven due to 143.5 2.39
Multiple Fixed Costs
Lecture 42A. Breakeven with Taxes and Breakeven with Normal Loss 97.1 1.62
(Part 1)
Lecture 42B. Remaining Part of Autumn 2013 CVP with Process Costing 33.20 0.55

Lecture 43A. Effect of Profit due to Multiple Factors and Background 79 1.32
Question on Indifference Point
Lecture 43B. Indifference Point, CA Final Past Papers Summer 2010 Q4 90 1.50
and Summer 2009 Q1
Lecture 44. Practice Question (Airline) & CA Final MAC Summer 12 Q3 & 147.4 2.46
Winter 2013 Q2
Lecture 45A. CA Final MAC Winter 2014 Q3 (Similar to Autumn 2019 Q1) 67.8 1.13

Lecture 45B. CAF Past Papers Spring 2018 Q3, Spring 2016 Q8 & Autumn 79.7 1.33
2010 Q3
Lecture 46. Spring 2022 Q4 Rio Ltd & Summer 2013 MAC Q4 Ahmed Pvt 57.9 0.97
(3 Dec 22)
Lecture 47A. Autumn 2010 Complete and Autumn 2017 Q8 68.1 1.14
For Lectures: sta.saudtariq.com 3
CAF 3 CMA Lecture Control Sheet
Autumn 2024
Sir Saud Tariq ACA
ST Academy To be filled BY STUDENT
Target Date Actually Deficit /
Duration Duration Covered Date Surplus
Description (Minutes) (Hours) (Days)
Lecture 47B. CA Final Summer 2011 Q3 Quality Question (Burger, Fries, 45.7 0.76
Drinks, etc)
Lecture 48A. Spring 2014 Q6 & Autumn 2018 Q2 Partial 47.4 0.79
Lecture 48B. HW Question Spring 2011 & Overall Approach to solve CVP 45 0.75
Questions
Lecture 49A. Remaining Part Basketball Ltd Autumn 2018 Q2 28.9 0.48
Lecture 49B. Q9 Solvent Limited Autumn 2009 Q3 & Q34 Sword Limited 71.5 1.19
Spring 2017 Q9
Lecture 49C. Autumn 2022 Q6 CVP Analysis (26 Dec 22) 11.6 0.19
Lecture 49D. Autumn 21 Question 5 CVP Red Limited solved in detail 35.4 0.59

TOTAL 1,456.60 24.28

10. Activity Based Costing
Lecture 50. Intro & Concept ABC with Examples (6 Dec 22) 53.7 0.90
Lecture 51A. Remaining Solution of Question 1 along with Theory & 95.8 1.60
Summer 2009 Intro
Lecture 51B. Summer 2009 Remaining Question & Summer 2007 96.2 1.60
Complete
Lecture 52A. Quality Question CA Final Summer 2008 Q5 Ibrahim Part 1 37.5 0.63

Lecture 52B. CA Final ABC Questions Summer 08, Winter 2012 Q3 & 78.5 1.31
Summer 2012 Q5
Lecture 52.C Solution Discussion Winter 2012 Q3 & Summer 2012 Q5 (22 22.7 0.38
Minutes Remaining Part of Quest
TOTAL 384.4 6.41
11. Joint and By-Product
Lecture 53 Methods of Allocation of Joint Costs & Intro By-Product (17 68.2 1.14
Dec 22)
Lecture 54A. Very Small part on Question 3 Part a (By-Product 23.4 0.39
Treatment)
Lecture 54B. Joint and By-Product Q3 Complete & Question 4 Quality 100.9 1.68
Concepts
Lecture 55A. Detailed Question Market Value at SOP 80.6 1.34
Lecture 55B. Colin Dury Question (Quality Question Joint & By-Product 90 1.50
plus Process)
Lecture 56. Quality Past Paper Questions Autumn 2015 & 2012 111.2 1.85
Lecture 57. Past Papers Autumn 2017 Q1 and Autumn 2018 Q1 88.4 1.47
Lecture 57B. Autumn 2022 Joint & By-Product Complete Solution 49.4 0.82

TOTAL 612.1 10.20

12. Relevant Costing & Decision Making
58A. Introduction Relevant Costing & Decision Making 50.5 0.84
Lecture 58B. Relevant Cost of Material & Illustrations 77.9 1.30
Lecture 59. Relevant Costing Lecture 2 (Shutdown, Special Order & Make 119.8 2.00
or Buy Decision)

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CAF 3 CMA Lecture Control Sheet
Autumn 2024
Sir Saud Tariq ACA
ST Academy To be filled BY STUDENT
Target Date Actually Deficit /
Duration Duration Covered Date Surplus
Description (Minutes) (Hours) (Days)
Lecture 60. Detailed Questions Relevant Cost of Materials and Labour 129.3 2.16

Lecture 61. Limiting Factor Background, Concepts and 2 Practice 97.1 1.62
Questions
Lecture 62A. Make or Buy with Limiting Factor with ICAP Past Papers 70.3 1.17
Question
Lecture 62B. Autumn 2018 Q3 Make or Buy with CM Calculation 28.3 0.47
(Snooker Pvt Ltd)
Lecture 62C. Spring 2019 Q2 ICAP - Make or Buy with Limiting Factor (Lily 29.6 0.49
Pvt Ltd)
Lecture 63A. Basic Concepts of Sell at SOP or further process decision 20.3 0.34

Lecture 63B. Sell at SOP or further process decision Part 2 with Quality 66.9 1.12
Practice Questions
Lecture 63C. Quality Question Relevant Costing Spring 2020 Q4 Ring Ltd 50.3 0.84

Lecture 63D. Remaining 10 Minutes of Unskilled Labour - RIng Ltd Spring 10.4 0.17
2020
Lecture 64A. Autumn 2022 Q9 Make or Buy with Limiting Factor 38 0.63
Lecture 64B. Autumn 2021 Q2 Quality Question Limiting Factor 62 1.03
Lecture 65A. Spring 2015 Q5 Zee Chemicals - Expansion or Further 69.5 1.16
Processing
Lecture 65B. Question 26 Pink Limited (March 2005) involving Proposals 39.3 0.66

Lecture 65C. Max Profit in case of Multiple Selling Price & Autumn 2009 60.6 1.01
Q6 Toy Ltd
Lecture 66A. Artery Limited Brief Introduction (10 Minutes) Autumn 10.2 0.17
2012 Q5
Lecture 66B. Artery Limited Autumn 2012 Completely Solved in 30 32.4 0.54
Minutes
Lecture 67A. Material Losses Detailed Concept with Illustrations 45.3 0.76

Lecture 67B. Autumn 2015 Q9 Sahil Limited & Autumn 2013 Q2 Design 87.4 1.46
Ltd
Lecture 68A. Spring 2011 Q4 Topaz Limited - Process with Relevant 92.8 1.55
Costing
Lecture 68B. Spring 2018 Q1 Past Paper 40.8 0.68
Lecture 69A. Important CA Final MAC Questions Relevant Costing with 143.4 2.39
Process Winter 09 & Winter 10
Lecture 69B. Autumn 2019 Relevant Costing Past Paper Question 60.9 1.02

TOTAL 1533.3 25.56

13. Learning Curve
Lecture 70A. Learning Curve Basic Concepts 45.5 0.76
Lecture 70B. Learning Curve Other Concepts with Practice 60.7 1.01

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CAF 3 CMA Lecture Control Sheet
Autumn 2024
Sir Saud Tariq ACA
ST Academy To be filled BY STUDENT
Target Date Actually Deficit /
Duration Duration Covered Date Surplus
Description (Minutes) (Hours) (Days)
Lecture 71. CA Final Past Papers Summer 08, Summer 06, Winter 08 & 145 2.42
Winter 10
Lecture 72. MAC Winter 2009 Q2, Spring 2017 Q1, Spring 2019 Q8 & 143.1 2.39
Winter 12 Q2
Lecture 73. CA Final Quality MAC Question Winter 2014 Q5 & Autumn 93.8 1.56
2017 Q6
Lecture 74A. Spring 2022 Zimbabwe Ltd Part 1 (Relevant & Learning) 39.7 0.66

Lecture 74B. Remaining Part Spring 2022 Zimbabwe Ltd 21.1 0.35
TOTAL 548.9 9.15
14. Standard Costing & Variance Analysis
Lecture 75. Concepts and Practice of Material and Labour Variances 81.8 1.36

Lecture 76. Variable OH Variances, Fixed OH Variances with Practice 91.7 1.53
Questions
Lecture 77. Practice Question all Variances plus Fixed Overheads Ratios 61.5 1.03

Lecture 78A. Material Mix and Material Yield Variance with Advanced 107.4 1.79
Concepts
Lecture 78B. Entries and Material Price Variance at time of Purchase, 59.2 0.99
Usage
Lecture 79A. Reverse Working of Variances & Process Costing with 93.5 1.56
Standard Costing
Lecture 79B. Idle Labour Variances & Ayub Enterprises (Alternate way to 147.5 2.46
compute variance)
Lecture 80A. Autumn 2009, Spring 2018, Autumn 20 and Spring 20 Past 91.6 1.53
Papers
Lecture 80B. Spring 2019 Daisy Limited and Autumn 2016 Zamil 81.3 1.36
Industries
Lecture 81. CAF Past Papers Autumn 2019 Q4, Spring 2020 Q1 67 1.12
Lecture 81B. Autumn 2022 Q8 Neptune Ltd Complete (23 Jan 22) 40 0.67
TOTAL 922.5 15.38
15. Marginal and Absorption Costing with Process Costing
Lecture 82. Marginal & Absorption with Process Costing 84.3 1.41
TOTAL 84.3 1.41
16. Labour Costing
Lecture 83A. Labour Costing Introduction (Part 1) 90.21 1.50
Lecture 83B. Past Papers Spring 2011, Spring 2014, Autumn 2012, 1.56 0.03
Autumn 2013
Lecture 83C. Ending 5 Minutes on Autumn 2013 Q6a 5 0.08
TOTAL 96.77 1.61
17. Target Costing
Lecture 84. Target Costing along with Spring 2015 Past Paper Question 93.4 1.56

TOTAL 93.4 1.56

GRAND TOTAL 9347 155.78

For Lectures: sta.saudtariq.com 6

CAF 3 CMA Lecture Control Sheet
Autumn 2024
Sir Saud Tariq ACA
ST Academy To be filled BY STUDENT
Target Date Actually Deficit /
Duration Duration Covered Date Surplus
Description (Minutes) (Hours) (Days)
RECENT PAST PAPERS
Spring 2023 Paper
Spring 2023 Q1 Learning Curve Complete Solution (14 Aug 23) 46.1 0.77
Spring 2023 Q2 Materials & Buffer Stock with Probability Complete 50.5 0.84
Solution (14 Aug 23)
Spring 2023 CAF 3 CMA Q3 & Q4 Standard Costing & Q4 Materials 35.5 0.59
Theory (14 Aug 23)
Spring 2023 CAF 3 CMA Q5 Limiting Factor & Q6 Make or Buy (14 Aug 21.8 0.36
23)
Spring 2023 CAF 3 CMA Q8 Process Costing detailed solution (14 Aug 23) 53.6 0.89

Autumn 2023 Paper

Question 1 Autumn 2023 Buffer Stock Complete Solution by Sir Saud 44.10 0.74
Tariq ACA ST Academy
Question 2 Autumn 2023 Labour Costing Complete Solution by Sir Saud 18.50 0.31
Tariq ACA ST Academy
Question 3 Autumn 23 EOQ with Discount Complete Solution by Sir Saud 13.20 0.22
Tariq ACA ST Academy
Question 4 Aut 23 Inventory Valuation Detailed by Sir Saud Tariq ACA ST 42.60 0.71
Academy
Question 5 Aut 23 CMA CVP Analysis detailed solution by Sir Saud Tariq 37.20 0.62
ACA ST Academy
Question 6 Aut 23 Standard Costing Variances Complete by Sir Saud 35.90 0.60
Tariq ACA ST Academy
Question 7 Autumn 2023 Job Order Entries Complete Solution by Sir 48.20 0.80
Saud Tariq ACA ST Academy
Question 8 Aut 23 CMA Relevant Costing detailed solution by Sir Saud 77.40 1.29
Tariq ACA ST Academy
Q9 Qutumn 2023 Joint & By Product complete solution by Sir Saud Tariq 38.00 0.63
ACA ST Academy

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