CMA Inter Paper 10 : Cost & Management Accountancy

ICWA/CMA Inter - Paper 10 - Cost & Management Accountancy

Cost & Management Accountancy (ICWA Inter, Paper 10) Complete Video Lectures + Book (hard copy) Package from Elite Concepts, CA Raj K Agrawal

Overview of ICWA/CMA Inter - Paper 10 - Cost & Management Accountancy

Cost & Management Accountancy (ICWA Inter, Paper 10) Complete Video Lectures + Book (hard copy) from Elite Concepts consists of top quality video lectures of around 80 hours duration ( view duration - 160 hrs), and popular Book (hard copy). The full eCourse Package along with the required software is delivered on a 16 GB pen drive. The eCourse is suitable for consumption on Windows PC/Laptop or Android Tablet/Smartphones.

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Table of contents

Section A: Cost & Management Accounting – Methods & Techniques

 

1. Cost Accounting Methods and Systems

(a) Necessity and importance of cost accounting, what management expects of cost accounting, cost department

organization and relationship with other departments, installation of a costing system and modification thereof; planning

and progressing of accounting, design of forms and records

 (b) Accounting entries for an integrated accounting system- cost ledgers; Reconciliation between cost and Financial profit

and loss account; Integrated and non-integrated accounting and reporting

(c) Job, batch, contract costing, process costing (including establishment of equivalent units in stock, work-in –progress and

abnormal loss accounts and use of various methods like first-in-first out), operation costing, operating costing, unit costing,

multiple costing, by-product and joint products

 

2. Decision Making Tools (advanced level)

(a) Marginal Costing : basic concepts; break even analysis and cost-volume-profit analysis; break-even charts and profit

charts; differential cost analysis; stock valuation under marginal costing techniques versus absorption costing techniques;

applications of marginal costing in decision making

(b) Throughput Accounting (TA) – as a system of profit reporting and stock valuation

(c) Activity-Based Costing (ABC) for profit reporting and stock valuation

(d) Integration of Standard Costing with Marginal Cost Accounting, Absorption Cost Accounting and Throughput

Accounting

(e) Transfer Pricing – determination of inter-departmental or inter-company transfer price

(f) Treatment of special expenses in costs such as – research and development expenses, preliminary expenses, rectification

expenses, costs of obsolescence, etc.

(g) Accounting and control of waste, scrap, spoilage, defective, etc

 

3. Budgeting and Budgetary Control

(a) Budget Concepts and Budget Preparation

(b) Fixed and Flexible Budgets

(c) Fixed, variable, semi-variable and activity-based categorizations of cost and their application in projecting financial

results

(d) Zero Base Budgeting (ZBB)

(e) Budgetary Control

 

4. S tandard Costing

(a) Concept and uses; accounting – methods and reconciliation – stock valuation

(b) Variance Analysis: Cost, Profit and Sales Variances – presentation of variances, investigation of variances, revision of

standards

(c) Reporting – requisites of reports – interpretation and uses for Managerial decision-making activities

(d) Uniform Costing and Inter-firm comparison

 

Section B: Cost Records and Cost Audit

 

5. Cost Accounting Records and Cost Audit

(a) Cost Accounting Records and Cost Audit under Companies Act, 1956

(b) Nature and scope of Cost Audit

(c) Cost Compliance Reports – by Cost Accountants

(d) Companies (Cost Accounting Record) Rules, 2011 and Companies (Cost Audit Report) Rules,2011

 

Section C: Economics for Managerial Decision-making

6. Economics for Managerial Decision-Making

(a) Concepts of Markets, analysis of market demand and empirical estimation of demand

(b) Government Intervention and effect

(c) Business and economic forecasting

(d) Empirical production function and cost analysis

(e) Factor demand and input decisions

(f) Pricing Policies

About faculty of ICWA/CMA Inter - Paper 10 - Cost & Management Accountancy

Raj K Agrawal
Raj K Agrawal, qualified Chartered Accountancy with all India 27th rank in CA Final and all India 29th rank in CA PE-I. He has been consistent school and college topper.He is endowed with the passion of winning as evinced through demonstrated excellence in Academics and Teaching Career. He is Educator of a renowned commerce coaching class in the name of “Elite Concepts” at Varanasi. He has authored several books for professional courses. His primary focus is on enhancing student’s knowledge theoretically and practically as well as focused preparations to ensure success in the examinations and to achieve professional expertise.

About institute

Elite Concepts, Varanasi
Elite Concepts, Varanasi, is founded by CA Raj K Agarwal. Raj K Agrawal, qualified Chartered Accountancy with all India 27th rank in CA Final and all India 29th rank in CA PE-I. He has been consistent school and college topper.He is endowed with the passion of winning as evinced through demonstrated excellence in Academics and Teaching Career. He is Educator of a renowned commerce coaching class in the name of “Elite Concepts” at Varanasi. He has authored several books for professional courses. His primary focus is on enhancing student’s knowledge theoretically and practically as well as focused preparations to ensure success in the examinations and to achieve professional expertise.

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