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Best & Most Affordable CA Inter Cost & Managment Accounting Video Lectures & Live Online Classes

CA Intermediate – Cost & Management Accounting – Paper 4 – By CA CS Sandeep Arora Sir

Sandeep Arora Sir (B.Com, CA & CS) at KCC Tutorials is teaching this Subject for the last 10 Years. He is considered one of Best Faculty in India for this Subject. He hold a great command over this subject. 

Best CA Intermediate Cost & Management Accounting Video Lectures & Live Classes by Sandeep Arora Sir

Why to prefer Sandeep Sir’s CA Intermediate Cost & Management Accounting Lectures

  • Sandeep Arora Sir’s Video Lectures for Cost & Management Accounting Subject are considered one of the most detailed Video Lectures in India.
  • With Video Lectures all Past Years Suggested Questions and Answers, RTP and MTP are provided so a student can cover the syllabus in the best possible manner to clear the exams in the first attempt.
  • He makes the concepts of Cost & Management Accounting very crystal and clear so even an average student can understand the Cost & Management Accounting very easily. 

 

CA Intermediate – Paper 4 – Cost & Management Accounting (CMA)(New Syllabus )

4,499.006,499.00

Description

COURSE DESCRIPTION- Paper 4 – Cost & Management Accounting (New Syllabus) by India’s Best Faculty

  • Language = Hindi & English Mixed for CA Intermediate – Paper 4 – Cost & Management Accounting (New Syllabus) by India’s Best Faculty 
  • Complete Conceptual Clarity.
  • Complete Coverage of ICAI Prescribed Syllabus
  • Coverage of RTP, MTP and Suggested Answers
  • Doubts are taken on each Saturday & Sunday on Zoom and through WhatsApp on regular  Basis.
  • Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • Hours – 100–110 hrs
  • Use of student friendly language
  • Views= Unlimited 
  • Hard Copy to be dispatched within 24 hours of Order
  • 2 Books provided with MCQ’s

 

FACULTY DESCRIPTION

1.Total teaching experience – Sandeep Arora Sir – more than 10 years
2.Focused on the conceptual clarity of topics & Exams Oriented Approach

Additional information

Validity

May, 2025, November, 2024

Mode

Google Drive, Pen Drive Classes

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CA Intermediate Cost & Management Accounting Live Online Classes

A Student may also join Live Online Classes for Cost & Management Accounting Subject from Sandeep Arora Sir. 

To Know the Timing, Charges etc. for Live Online Classes for Cost & Management Accounting  Subject, A student may Whatsapp or Call @ 98147-62054

CA Intermediate Cost & Management Accounting Detailed Syllabaus

CA Intermediate Paper-4 Cost & Management Accounting (New Syllabus)

Paper-4 ( Group-2 )

Cost and Management Accounting

Contents

1. Overview of Cost and Management Accounting:

(i)  Introduction to Cost and Management Accounting:

  • Objectives and Scope of Cost and Management
  • The users of Cost and Management accounting information,
  • Functions of Role of cost accounting department in an organisation and its relation with Installation of Costing
  • Relationship of     Cost      Accounting,      
  • Financial Accounting, Management Accounting and Financial Cost terms and Cost Reduction and Cost Control
  • Elements of Cost behavior pattern,
  • Separating the components of fixed, variable, semi-variable and stepcosts.
  • Methods of Costing, Techniques of Costing. Digital Costing.

(ii)  Elements of Cost and preparation of Cost Sheets:

  • Functional classification and ascertainment of
  • Preparation of Cost Sheets for Manufacturing sector and for Service

2.  Ascertainment of Cost and Cost Accounting System:

     Material Cost:

    • Introduction to procurement Valuation of receipts, issue and closing stock of Material, Stock verification.
    • Material requirement analysis through digital costing including Government e-Marketplace (GeM). Introduction to  Costing through Enterprise Resource Planning (ERP).  Process  of  tender and
    • Inventory control:
      • Techniques of fixing level of stocks- minimum, maximum, re-order point, safety stock, determination of optimum stock
      • Determination of Optimum Order quantity-  Economic Order Quantity (EOQ).
      • Techniques of Inventory control- ABC Analysis, Fast, Slow moving and Non moving (FSN), High, Medium, Low (HML), Vital, Essential, Desirable (VED), Just-in-Time (JIT)- Stock taking and perpetual inventory system, use of inventory control ratios, Digital Inventory
    • Treatment of Normal/Abnormal Losses r.t. waste,  scrap, spoilage, defective, obsolescence.

(ii)   Employee Cost:

  • Introduction to Attendance and Payroll
  • Elements of wages- Basic pay, Dearness Allowance, Overtime, Bonus, Holiday and leavewages, Allowances and
  • Employee Cost
  • Employee Turnover-  Methods   of   calculating   employee turnover, causes of employee turnover, effects of employee
  • Remuneration systems and incentive schemes- Premium Bonus Method (Halsey Plan andRowan Plan).

(iii)  Direct Expenses:

Identification of direct expenses with the  main product or   service   and its treatment.

(iv)         Overheads:

  • Functional analysis- Factory, Administration, Selling, Distribution, Research and
  • Behavioral analysis- Fixed, Variable and Semi-Variable.
  • Allocation and Apportionment of overheads using Absorption Costing
  • Factory Overheads- Primary and secondary
  • Administration Overheads- Method of allocation to   cost centres or
  • Selling & Distribution Overheads- Analysis and absorption of the expenses in products/ customers, impact of marketing strategies, cost effectiveness of various methods of sales
  • Treatment of Research and development cost in cost

(v)   Concepts of Activity Based Costing (ABC).

  • Integration of cost and financial data:
    1. Recording of financial data and its
    2. Introduction to Non-integrated and  Integrated  Accounting
    3. Items included in cost accounts only but financial accounts and vice
    4. Reconciliation of profit as per Cost and Financial Accounts (under Non-Integrated AccountingSystem).

3.  Methods of Costing

  • Single Output/ Unit Costing.

(ii)   Job Costing:

Job cost cards and databases, collecting direct costs of each job, attributing overheads to jobs, Application of job costing.

(iii) Batch Costing:

Determination of optimum batch quantity, Ascertainment of cost for a batch, Preparation ofbatch cost sheet, Treatment of spoiled and defective work.

(iv)   Process/ Operation Costing:

  1. Process cost recording, Process loss, Abnormal gains and losses, Equivalent units ofproduction, Inter-process profit, Valuation of work in
  2. Joint Products-Apportionment of joint costs, Methods of apportioning joint cost over
  3. By-Products-Methods of apportioning joint costs over by- products, treatment of By-Productcost.

(v) Costing of Service Sectors:

Determination of Costs and Prices of services.

 

4.   Cost Control and Analysis:

  • Standard Costing:
  1. Setting up of Standards, Types of Standards, Standard Costing as method of
  2. Calculation and Reconciliation of Material Cost, Labour cost, Variable Overhead,

(ii)  Marginal Costing:

  1. Basic concepts of marginal costing, Contribution margin, Break- even analysis, Break–even and profit volume charts, Contribution to sales ratio, Margin of Safety, Angle of Incidence, Cost-Volume- Profit Analysis (CVP).
  2. Determination of Cost of a product/ service  under  marginal costing method, determination of cost of finished goods, work-in-
  3. Comparison of Marginal costing with absorption costing method- Reconciliation of profit under both the
  4. Short term decision making:
    • Make or buy decision
    • Discontinuation decision
    • Multiproduct break-even  analysis
    • Limiting factor (key factor)

(iii)  Budget and Budgetary Control:

  1. Meaning of Budget, Essentials of Budget, Budget Manual, Budget setting process, Preparation of Budget and  monitoring
  2. The use of budget in planning and
  3. Flexible budget, Preparation of Functional budget for operating and non-operating functionsd Cash budget, Master
  4. Introduction to Principal/ Key budget factor, Zero  Based Budgeting (ZBB), Performancebudget, Control ratios and Budget
  5. Budgets and Feedback and Feed forward controlling in budgeting

CA Intermediate Cost and Management Accounting Paper 4 - Demo Lectures by Sandeep Arora Sir

 

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