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CS Professional Module 1 Corporate Restructuring, Valuation and Insolvency

Corporate Restructuring, Valuation and Insolvency (CS PROFESSIONAL MODULE 1) Complete Video Lectures + eBooks + Question Bank Package from Ideal Classes

Overview of CS Professional Module 1 Corporate Restructuring, Valuation and Insolvency

Corporate Restructuring, Valuation and Insolvency (CS PROFESSIONAL MODULE 1) Complete Video Lectures + eBooks + Question Bank Package from Ideal Classes consists of top quality video lectures of around 28 hours duration, exhaustive notes and question bank on each topic. The full eCourse Package along with the required software is delivered on a 4 GB pen drive. The eCourse is suitable for consumption on Windows PC/Laptop or Android Tablet/Smartphones.

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Table of contents

1. Introduction to Cost and Management Accounting

·          Cost Accounting: Evolution, Meaning, Objectives and Scope

·          Concepts of Costs, Classifications and Elements of Cost

·          Cost Centre and Cost Unit

·          Methods and Techniques of Costing

·          Cost Accounting Standards

·          Installation of a Costing System

·          Practical Difficulties in Installing a Costing System

·          Role of Cost Accountant in Decision Making

·          Management Accounting: Evolution, Meaning, Objectives and


·          Tools and Techniques of Management Accounting

·          Relationship of Cost Accounting, Financial Accounting,

Management Accounting and Financial Management

·          Conflicts in Profit versus Value Maximisation Principle

·          Role of Management Accountant in Decision Making

2. Material Cost

·          Materials Control - Concept and Techniques

·          Procurement Procedures and Documentation: Methods of

Purchasing; Procedure of Purchases, Stores and Issue of

·          Material; Stock Verification

·          Methods of Pricing of Material: FIFO, LIFO, Simple

·          Average, Weighted Average

·          Accounting and Control of Material Losses, Wastage,

·          Scrap, Spoilage and Defectives

·          Inventory Management: Techniques of fixing of minimum,

maximum and reorder levels, Economic Order Quantity, ABC

Analysis; Stock Verification and Perpetual Inventory

3. Labour Cost

·          Meaning and Classification of Labour Costs

·          Accounting and Control of Labour Costs

·          Time Keeping and Time Booking

·          Attendance and Payroll Procedures, Time Recording, Overtime

and Idle Time

·          Labour turnover and Remedial Measures

·          Efficiency Rating Procedures; Remuneration Systems and

·          Incentive Schemes

4. Direct Expenses and Overheads

·          Direct Expenses: Meaning, Nature, Collection, Classification

and Treatment of Direct and Indirect Expenses

·          Overheads: Meaning, Nature, Collection and Classification

Functional Analysis: Factory, Administration, Selling, Distribution,

Research and Development

·          Behavioural Analysis: Fixed, Variable, Semi variable and Step

Cost Allocation, Apportionment, Absorption and Control of


·          Preparation of Cost Sheet

5. Activity Based Costing (ABC)

·          Meaning, Importance, Characteristics

·          Elements and Steps involved

·          ABC vs. Traditional Costing

·          Uses and Limitations

6. Cost Records

·          Cost Ledgers - Integrated Accounts and Non-Integrated Accounts

·          Reconciliation of Cost and Financial Accounts

7. Costing Systems

·          Unit and Output Costing

·          Job Costing: Job Cost Cards, Collecting Direct Costs, Allocation

of Overheads and its Applications

·          Batch Costing: Features and Applications

·          Contract Costing: Features, Distinction between Job and Contract

Costing, Progress Payments, Retention Money, Escalation

Clause, Contract Accounts, Accounting for Material, Accounting

for Plant Used in a Contract, Contract Profit and Accounting


·          Process Costing: Features, Applications and Types of Process

Costing, Process Loss, Abnormal Gains and Losses, Equivalent

Units, Inter-Process Profit, Joint Products, By-Products and


·          Service Costing: Features and Applications, Unit Costing and

Multiple Costing, Application, Identification of Cost Unit and Cost

Determination and Control

8. Marginal Costing

·          Meaning, Advantages, Limitations and Applications

·          Breakeven Analysis

·          Cost-Volume Profit Analysis

·          P/V Ratio and its Significance

·          Margin of Safety

·          Absorption Costing: System of Profit Reporting and Stock

·          Valuation

·          Difference between Marginal Costing and Absorption Costing

·          Income Measurement under Marginal Costing and Absorption

·          Costing

9. Standard Costing

·          Definition, Significance and Applications

·          Various Types of Standards

·          Installation of Standard Costing System-for Material, Labour, and


·          Variance Analysis for Materials, Labour and Overheads and

Accounting Treatment of Variances

·          Benchmarking for Setting of Standards

·          Variance Reporting to Management

10. Budget, Budgeting and Budgetary Control

·          Budget Concept, Manual

·          Fixed and Flexible Budgets

·          Preparation and Monitoring of Various Types of Budgets

·          Budgetary Control System: Advantages, Limitations and


·          Zero Base Budgeting

·          Programme and Performance Budgeting

11. Cost Accounting Records and Cost Audit

·          Nature and Scope of Cost Audit

·          Cost Accounting Records and Cost Audit under

Companies Act,1956

·          Purpose, Scope and Advantages of Cost Audit

·          Implementing Authorities of Cost Audit

·          Cost Audit Techniques and Programmes

·          Cost Audit Report

·          Cost Auditor - Appointment, Rights and Responsibilities

12. Analysis and Interpretation of Financial Statements

·          Financial Statements: Nature, Attributes, Objectives, Importance,


·          Recent Trends in presenting Financial Statements

·          Financial Statements Analysis: Types, Methods, Objectives,


·          Ratio Analysis: Accounting, Uses, Classification, Advantages,


·          Cash Flow Statement

·          Fund Flow Statement

·          Difference between Cash Flow and Fund Flow Statement

·         Management Reporting


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