Cost Accounting (Course-II)
01 : Overview of Costing
Class 1
1 Topic
E0101# Overview of Costing^
02 : Cost Sheet
Class 1
3 Topics
E0201# Introduction
E0201# Question-1
E0201# Question-2
Class 2
4 Topics
E0202# Question-3
E0202# Question-4
E0202# Question-5
E0202# Question-7
Class 3
4 Topics
E0203# Question-8
E0203# Question-9
E0203# Question-10
E0203# Question-11
Class 4
2 Topics
E0204# Question-12
E0204# Concept of Valuation of Stock
Class 5 (Book Questions)
6 Topics
E0205# Illustration-1.4
E0205# Illustration-1.5
E0205# Unsolved Question-2 {New Book}
E0205# Unsolved Question-4
E0205# Unsolved Question-6 {New Book}
E0205# Unsolved Question-7
Class 6 (Theory)
3 Topics
E0206# General Principles-1
E0206# General Principles-2
E0206# General Principles-3
03 : MATERIAL
Class 1 (EOQ)
12 Topics
E0301# Introduction
E0301# Economic Order Quantity -Introduction
E0301# Illustration-2.2
E0301# Illustration-2.3
E0301# Illustration-2.5
E0301# Unsolved Question-6 (New Book)
E0301# Unsolved Question-7
E0301# Unsolved Question-8 (New Book)
E0301# Unsolved Question-9
E0301# Unsolved Question-10
E0301# Unsolved Question-13
E0301# Unsolved Question-15
Class 2 (Stock Levels)
9 Topics
E0302# Stock Level Formulae
E0302# Illustration-2.6 (New Book)
E0302# Illustration-2.9 (New Book)
E0302# Unsolved Question-2
E0302# Unsolved Question-3
E0302# Unsolved Question-5
E0302# Unsolved Question-11
E0302# Unsolved Question-12
E0302# Danger Level
Class 3 (Store Ledger)
9 Topics
E0303# Introduction
E0303# FIFO Method
E0303# LIFO Method
E0303# Weighted Average Method
E0303# Price Average Method
E0303# Specific Rate Method
E0303# Standard Price Method
E0303# Perpetual vs Periodical System
E0303# Periodical System
Class 4
5 Topics
E0304# Unsolved Question-18
E0304# Unsolved Question-19
E0304# Unsolved Question-31 (New Book)
E0304# Unsolved Question-20
E0304# Illustration-31
Class 5 (Periodical System)
4 Topics
E0305# Question-17 {Periodical}
E0305# Question-18 {Periodical}
E0305# Question-24 {Periodical}
E0305# Question-25 {Periodical}
Class 6
7 Topics
E0306# Illustration-2.1
E0306# Illustration-2.6
E0306# Question-1 {Bin Card}
E0306# Question-29
E0306# Question-31 {Hints}
E0306# Question-32
E0306# Illustration-7 (ICAI)
Class 7 (Theory)
1 Topic
E0307# Material {Theory}
04 : LABOUR
Class 1
7 Topics
E0401# Illustration-3.1
E0401# Illustration-3.4
E0401# Illustration-3.5
E0401# Illustration-3.9
E0401# Illustration-3.12
E0401# Illustration-3.13
E0401# Illustration-3.14
Class 2
4 Topics
E0402# Labor Turnover Formula
E0402# Unsolved Question-1
E0402# Illustration-3.2
E0402# Factors of Labor Turnover {Theory}
Class 3 (Incentive Plans)
5 Topics
E0403# 01 Introduction to Incentive Plans and Halsey Plan
E0403# Rowan Plan
E0403# Hour to Hour Plan
E0403# Hayne Plan
E0403# Merrick Plan
Class 4 (Unsolved Questions)
8 Topics
E0404# Question-2
E0404# Question-3
E0404# Question-4
E0404# Question-5
E0404# Question-6
E0404# Question-7
E0404# Question-8
E0404# Question-9
Class 5 (Unsolved Question)
5 Topics
E0405# Question-10
E0405# Question-11
E0405# Question-12
E0405# Question-13
E0405# Question-14
Class 6
3 Topics
E0406# Illustration-3.6
E0406# Illustration-3.8
E0406# Illustration-3.10 {R-2}
05 : OVERHEADS DISTRIBUTION
Class 1
5 Topics
E0501# Introduction
E0501# Illustration-5.1
E0501# Unsolved Question-1
E0501# Illustration-5.2
E0501# Treatment of Power
Class 2
4 Topics
E0502# Unsolved Question-2
E0502# Unsolved Question-4
E0502# Illustration-5.3
E0502# Unsolved Q-3
Class 3
5 Topics
E0503# Machine Hour Rate [Introduction]
E0503# Illustration-5.8
E0503# Illustration-5.7
E0503# Unsolved Question-15
E0503# Concept of Time and Average
Class 4
5 Topics
E0504# Illustration-5.14
E0504# Question-12
E0504# Unsolved Question-13
E0504# Unsolved Question-14
E0504# Illustration-5.15
Class 5
5 Topics
E0505# Question-15
E0505# Question-16
E0505# Question-17
E0505# Question-18
E0505# Question-19
Class 6
6 Topics
E0506# Illustration-5.12,5.13
E0506# Illustration-5.10
E0506# Illustration-5.11
E0506# Question-8
E0506# Question-11
E0506# Question-20
Class 7
11 Topics
E0507# Overhead Rates {Different Base}
E0507# Illustration-5.18
E0507# Question-21
E0507# Question-6
E0507# Question-7
E0507# Illustration-5.17
E0507# Illustration-5.20
E0507# Question-28
E0507# Illustration-5.16
E0507# Illustration-5.17 (New Book)
E0507# Theory-Allocation, Apportionment and Absorption
06 : SINGLE OR OUTPUT COSTING
Class 1
4 Topics
E0601# Introduction
E0601# Unsolved Question-1
E0601# Illustration-6.1
E0601# Illustration-6.2
Class 2
6 Topics
E0602# Illustration-6.3
E0602# Illustration-6.5
E0602# Illustration-6.6
E0602# Illustration-6.8
E0602# Illustration-6.9
E0602# Illustration-6.11
Class 3
5 Topics
E0603# Illustration-6.12
E0603# Illustration-6.13
E0603# Illustration-6.14
E0603# Illustration-6.15
E0603# Illustration-6.19
Class 4
5 Topics
E0604# Question-2
E0604# Question-4
E0604# Question-6
E0604# Question-7
E0604# Question-9
Class 5
7 Topics
E0605# Question-10
E0605# Question-11
E0605# Question-12 (Hints)
E0605# Question-14
E0605# Question-15
E0605# Question-16
E0605# Question-17
07 : JOB, BATCH AND CONTRACT COSTING
Class 1 [Job Costing]
6 Topics
E0701# Introduction
E0701# Problem-1
E0701# Illustration-7.1
E0701# Illustration-7.2
E0701# Problem-4
E0701# Problem-7
Class 2 [Batch Costing]
4 Topics
E0702# Introduction
E0702# Illustration-7.3
E0702# Illustration-7.4
E0702# Question-5
Class 3 [ Contract Costing]
4 Topics
E0703# Introduction
E0703# Illustration-7.5
E0703# Illustration-7.6
E0703# Question-8
Class 4
6 Topics
E0704# Illustration-7.7
E0704# Illustration-7.9
E0704# Illustration-7.10
E0704# Illustration-7.11
E0704# Question-7 {Hints}
E0704# Question-10
Class 5
6 Topics
E0705# Illustration-7.12
E0705# Illustration-7.13
E0705# Question-11
E0705# Question-13
E0705# Question-16
E0705# Question-19
Class 6
6 Topics
E0706# Question-15
E0706# Question-14
E0706# Illustration-7.8
E0706# Illustration-7.10{ Hints }
E0706# Illustration-7.14
E0706# Question-21
Class 7
6 Topics
E0707# Illustration-7.15
E0707# Question-21
E0707# Question-22
E0707# Question-23
E0707# Question-25
E0707# Theory { Job, Batch and Contract }
Class 8
4 Topics
E0708# Illustration-7.12 (New Book)
E0708# Question-8 (New Book)
E0708# Question-10 (New Book)
E0708# Question-26 (CS Exam)
08 : PROCESS COSTING, BY-PRODUCTS AND JOINT-PRODUCTS
Class 1
6 Topics
E0801# Introduction
E0801# Illustration-8.2 ,8.3 ,8.4
E0801# Illustration-8.5
E0801# Illustration-8.13
E0801# Question-1
E0801# Question-2
Class 2
4 Topics
E0802# Illustration-8.13
E0802# Illustration-8.14
E0802# Illustration-8.15
E0802# Illustration-8.16
Class 3
4 Topics
E0803# Illustration-8.17
E0803# Question-5
E0803# Question-7
E0803# Question-8
Class 4
8 Topics
E0804# Illustration-8.6
E0804# Illustration-8.7
E0804# Illustration-8.8
E0804# Question-4
E0804# Question-9 {R-2}
E0804# Question-11
E0804# Question-14
E0804# Unsolved Question-15 {R-2}
Class 5
3 Topics
E0805# Illustration-8.19
E0805# Illustration-8.20
E0805# Question-18
Class 6
6 Topics
E0806# Illustration-8.7
E0806# Unsolved Question-17
E0806# Concept of Rectification of Damaged Goods {R-2}
E0806# Theory (Job vs Process)
E0806# Theory (Types of Process)
E0806# Theory (Joint Products)
Class 7 (Equivalent Production)
6 Topics
E0807# Introduction
E0807# Question-1
E0807# Question-2
E0807# Question-3
E0807# Question-4
E0807# Question-5
Class 8
4 Topics
E0808# Question-6
E0808# Question-7
E0808# Question-8
E0808# Question-9
Class 9 (Joint Products and By Products)
5 Topics
E0809# Introduction
E0809# Problem-9.23
E0809# Problem-9.24
E0809# Problem-9.25
E0809# Problem-9.26
09 : SERVICE OR OPERATING COSTING
Class 1
5 Topics
E0901# Introduction
E0901# Illustration-9.1
E0901# Illustration-9.2
E0901# Illustration-9.3
E0901# Illustration-9.4
Class 2
7 Topics
E0902# Illustration-9.5
E0902# Illustration-9.6
E0902# Illustration-9.7
E0902# Illustration-9.8
E0902# Illustration-9.9
E0902# Illustration-9.10
E0902# Illustration-9.11
Class 3
9 Topics
E0903# Question-1 (New Book)
E0903# Question-1
E0903# Question-2
E0903# Question-3
E0903# Question-4
E0903# Question-5
E0903# Question-6
E0903# Question-7
E0903# Question-8
Class 4
6 Topics
E0904# Question-9
E0904# Question-10
E0904# Question-11
E0904# Question-12
E0904# Question-13
E0904# Question-14
Class 5
5 Topics
E0905# Question-15
E0905# Question-16
E0905# Question-17
E0905# Question-18
E0905# Question-20 (New Book)
Class 6 (Restaurant and Hotel)
4 Topics
E0906# Other Services (Introduction)
E0906# Question-21 (Restaurant)
E0906# Question-22 (Hotel)
E0906# Question-23 (Hotel)
Class 7 (Lodge and Hospital)
5 Topics
E0907# Question-24 (Holiday Home)
E0907# Question-25 (Lodge)
E0907# Question-26 (Lodge)
E0907# Question-27 (Hospital)
E0907# Question-28 (Hospital)
Class 8 (Miscellaneous)
5 Topics
E0908# Question-29 (Hospital)
E0908# Question-30 (Hospital)
E0908# Question-31 (Theatre)
E0908# Question-32 (Library)
E0908# Question-33 (Bank)
10 : RECONCILATION OF COST AND FINANCIAL ACCOUNTS
Class 1
7 Topics
E1001# Introduction
E1001# Illustration-10.1
E1001# Illustration-10.2
E1001# Illustration-10.4
E1001# Illustration-10.6 (Memorandum Account)
E1001# Illustration-10.8
E1001# Illustration-10.10
Class 2
5 Topics
E1002# Illustration-10.7
E1002# Illustration-10.9
E1002# Question-1
E1002# Question-2
E1002# Question-3
Class 3
5 Topics
E1003# Question-4
E1003# Question-5
E1003# Question-7
E1003# Question-9
E1003# Question-10
Class 4
5 Topics
E1004# Illustration-10.11
E1004# Illustration-10.15
E1004# Question-8 (Profit and Loss Sheet) [Part-1]
E1004# Question-8 (Reconciliation) [Part-2]
E1004# Question-13
Class 5
5 Topics
E1005# Illustration-10.14
E1005# Illustration-10.17
E1005# Question-14
E1005# Question-15
E1005# Question-18
11 : BUDGETARY CONTROL
Class 1
5 Topics
E1101# Introduction
E1101# Illustration-11.1
E1101# Illustration-11.2
E1101# Illustration-11.3
E1101# Illustration-11.4
Class 2
8 Topics
E1102# Illustration-11.5
E1102# Illustration-11.6
E1102# Illustration-11.7
E1102# Illustration-11.8
E1102# Illustration-11.12
E1102# Illustration-11.14
E1102# Illustration-11.16
E1102# Illustration-11.17
Class 3
5 Topics
E1103# Question-1
E1103# Question-2
E1103# Question-3
E1103# Question-4
Question-5( New Book)
Class 4 (Cash Budget)
4 Topics
E1104# Illustration-11.9
E1104# Question-5
E1104# Question-6
E1104# Question-7
12 : MARGINAL COSTING
Class 1
1 Topic
E1201# Introduction
Class 2 (Unsolved Questions)
7 Topics
E1202# Question-2
E1202# Question-3
E1202# Question-4
E1202# Question-5
E1202# Question-6
E1202# Question-7
E1202# Question-8
Class 3 (Illustrations)
5 Topics
E1203# Illustration-12.8
E1203# Illustration-12.9
E1203# Illustration-12.10
E1203# Illustration-12.16
E1203# Illustration-12.17
Class 4 (Illustrations)
5 Topics
E1204# Illustration-12.11
E1204# Illustration-12.13
E1204# Illustration-12.15
E1204# Illustration-12.18
E1204# Illustration-12.27
Class 5 (Unsolved Questions)
11 Topics
E1205# Question-9
E1205# Question-10
E1205# Question-11
E1205# Question-12 (New Book)
E1205# Question-13
E1205# Question-14
E1205# Question-15
E1205# Question-16
E1205# Question-17
E1205# Question-17 (New Book)
E1205# Question-18
Class 6 (Unsolved Questions)
3 Topics
E1206# Question-20
E1206# Question-21
E1206# Question-23
Class 7 (Unsolved Questions)
4 Topics
E1207# Question-24
E1207# Key Factor
E1207# Question-26
E1207# Question-27
Class 8 ( Break Even Chart)
5 Topics
E1208# Unsolved Question-28
E1208# Unsolved Question-29 {a}
E1208# Unsolved Question-30
E1208# Illustration-12.25
E1208# Self Example
Class 9 (Absorption Costing)
2 Topics
J0401# Introduction & Problem-4.1
J0401# Problem-4.2
Class 10
2 Topics
J0402# Problem-4.3 {R-5}
J0402# Problem-4.10 {R-5}
13 : Integrated and Non Integrated Accounting
Class 1
3 Topics
E1301# Introduction
E1301# Journal Entries
E1301# Illustration-11.2
Class 2
3 Topics
E1302# Question-1
E1302# Question-2
E1302# Question-3
Class 3
4 Topics
E1303# Question-4
E1303# Question-5
E1303# Question-6
E1303# Question-7
14 : Standard Costing
Class 1
3 Topics
J0301# Introduction & Material Variance
J0301# Illustration-3.4 [MN Arora]
J0301# Question-3 (Normal Loss)
Class 2
4 Topics
J0302# Labour Variance [Question-29]
J0302# Labour Variance [Problem-3.20]
J0302# Variable Overhead Variance [Introduction]
J0302# Variable Overhead Variance [Illustration-3.12]
Class 3
3 Topics
J0303# Fixed Overhead Variance [Illustration-3.12]
J0303# Problem-3.28
J0303# Problem-3.29
Class 4
3 Topics
J0304# Sales Value Variance & Sales Margin Variances
J0304# Sales Value Variance
J0304# Sales Margin Variance
15 : Learning Curve
Class 1
3 Topics
E1401# Introduction-1 (Basic Concept)
E1401# Introduction-2 (How to use Log Table)
E1401# Question-1
Class 2
5 Topics
E1402# Question-2
E1402# Question-3
E1402# Question-4
E1402# Question-5
E1402# Question-6
16 : Activity Based Costing
Class 1
3 Topics
J0601# Illustration-5.1
J0601# Problem-5.1
J0601# Problem-5.2
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