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CA Inter – Cost & Management Accounting (New) by CA Sandeep Arora Classes in Ludhiana, Punjab

CA INTER - PAPER 4- Cost & Management Accounting (NEW SYLLABUS) Classes by Sandeep Sir in Ludhiana, Punjab




New Syllabus



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CA Inter Costing & Management Accounting Demo Lectures by Sandeep Arora Sir

Whatsapp KCC TUTORIALS at 9814762054 for Discount Offers.

Course Details

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation. Technical Assistance Available.
  • Hours – 100 – 120 hours
  • 2 Books provided 
  • Use of student friendly language
  • Views – 5 Views
  • Hard Copy to be dispatched within 2-3 days of Order

Terms & Conditions

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • You may access the lectures via Android/IPhone/Laptop/PC/Macbook.
  • You cannot shift the lectures from your registered device after successful installation.
  • Technical Support team will provide assistance within 24 hours.
  • Classes will be registered with your Mobile number and Email ID.
  • Documents verification required.
  • Classes will be activated within 60 minutes of payment.
  • Duration of the classes can be extended with extra charges. 

System Requirements

  1. Laptop/PC/Macbook: Minimum processor Pentium D | Minimum Ram 2 GB | Windows 7 and above, Windows 10 and Windows 11 System and Desktop (PC) | Windows 32 and 64 bit Both supported
  2. Android/IPhone: Minimum Ram 2 GB (Recommended 4GB) | Minimum Android Version 8.0 & above | Phone should have good performance 
  3. For Pen Drive Mode Internet is Required at the Time of Activation and starting the lectures / For Video player mode on Server Internet Required For Downloading or watching the Lectures / For Live Zoom Classes, stable internet required for attending lectures.

About: CA Inter Costing Classes

  • Language = Hindi & English Mixed.
  • Complete Conceptual Clarity.
  • Doubt Solving Facility Available through WhatsApp and every week live Doubt solving session on Zoom.
  • Regular Mock Tests Student Friendly Teaching Style.
  • Flow Charts and Pictures used for Better Presentation.
  • Technical Assistance Available.
  • Buy CA Inter Costing/ Cost and Management Accounting Classes by CA Sandeep Arora Sir.
  • You will get 70+ Lectures covering CA Inter Costing/ Cost & Management Accounting syllabus along with 2 Books.
  • Latest & Fully Amended Lectures according to ICAI New Syllabus.
  • Enrollments are open for CA Inter Cost and Management Accounting Live Zoom Classes or Face to Face classes.
  • You will get ‘The Most Updated Study Material’ of CA Inter Costing with this course.
  • Buy CA Inter Cost and Management Accounting/CA Inter Costing online course, Pendrive classes & video lecture by India’s Best Costing faculty CA Sandeep Arora Sir.
  • Sandeep Arora Sir takes Face to Face Classes in Ludhiana, Punjab
  • These classes are applicable for new syllabus as per new scheme.
  • Level – CA Inter 
  • Group 2
  • Paper 4 – Cost & Management Accounting

*Fees once paid is neither refundable nor adjustable nor transferable

About the Faculty

  • Sandeep Arora Sir (B.Com, CA & CS) – Total teaching experience – More than 10 years!
  • Focused on the conceptual clarity of topic & real interpretation of Accounts, Costing and Financial Management.
  • Creative teaching methodology, lively & real-life examples
  • Numerous Practical Case Studies discussed.
  • He has a knack for simplifying complex concepts, making them easily understandable to students at all levels of proficiency.
  • He encourages students to participate, ask questions, and engage in discussions.
  • He ensures that the entire Syllabus is comprehensively covered on time.
  • Sandeep Arora Sir is approachable and readily available for students seeking additional guidance, support and mentorship.

CA Inter Cost and Management Accounting - Detailed New Syllabus - Paper 4

Paper-4 ( Group-2 )

Cost and Management Accounting


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 Inter Best & Most Affordable Lectures in Ludhiana, Punjab

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