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CMA - 2016
CMA courses from the best in India.
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CMA courses tailored to the most recent exam format.
CS
Achieve excellence in all CS papers.
CA
Online classes, video lectures, study material, and more for all levels.
Faculty
CA Abhishek Kaushik
CA Angad Agnihotri
CA Vivek Goel
Prof. Rafi
CA Nitin Rajpal
CA Raghav Goel
Prof. Sanjay Welkins
Prof. H L Gupta
CMA Ujjawal Jain
CMA Rahul Gulati
CA CMA Santosh Kumar
Vinit Kumar
CA Praveen Sharma
Kuldeep Batra
CS Nitesh Kumar Jaiswal
Prof Rohit Sarawagi
CA ANUJ SINGH TOMAR
CS Sweta Chugh
CA CS Hitesh Gera
CS Megha Manchanda Bajaj
Prof Sapna Baid
CA Shivakumar
CA Sreevathson V
Professor Mayank Agarwal
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Video Classes
CMA Foundation
Business Laws And Business Communication (FBLC)
Business Economics And Management (FBEM)
Business Mathematics And Statistics (FBMS)
Financial And Cost Accounting (FFCA)
CMA Inter Group 1
Cost Accounting (CA)
Direct And Indirect Taxation (DITX)
Financial Accounting (FA)
Business Laws And Ethics (BLE)
CMA Inter Group 2
Management Accounting (MA)
Financial Management And Business Data Analytics (FMDA)
Corporate Accounting And Auditing (CAA)
Operations Management And Strategic Management (OMSM)
CMA Final Group 3
Strategic Cost Management (SCM)
Direct Tax Laws And International Taxation (DIT)
Strategic Financial Management (SFM)
Corporate And Economic Laws (CEL)
CMA Final Group 4
Indirect Tax Laws And Practice (ITLP)
Corporate Financial Reporting (CFR)
Cost And Management Audit (CMAD)
CMA Final Electives
Entrepreneurship And Startup (ENTS)
Risk Management In Banking And Insurance (RMBI)
Strategic Performance Management And Business Valuation (SPMBV)
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Home
Courses
CMA - 2016
CMA courses from the best in India.
CMA - 2022
CMA courses tailored to the most recent exam format.
CS
Achieve excellence in all CS papers.
CA
Online classes, video lectures, study material, and more for all levels.
Faculty
CA Abhishek Kaushik
CA Angad Agnihotri
CA Vivek Goel
Prof. Rafi
CA Nitin Rajpal
CA Raghav Goel
Prof. Sanjay Welkins
Prof. H L Gupta
CMA Ujjawal Jain
CMA Rahul Gulati
CA CMA Santosh Kumar
Vinit Kumar
CA Praveen Sharma
Kuldeep Batra
CS Nitesh Kumar Jaiswal
Prof Rohit Sarawagi
CA ANUJ SINGH TOMAR
CS Sweta Chugh
CA CS Hitesh Gera
CS Megha Manchanda Bajaj
Prof Sapna Baid
CA Shivakumar
CA Sreevathson V
Professor Mayank Agarwal
About Us
Scholarship
Jobs
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Join as a Faculty
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CMA
Inter Group 1 - Cost Accounting (CA)
Cost Accounting (CA) CMA Inter Group 1
Taught by Faculties:
Prof. H L Gupta
Cost Accounting (CA)
₹4500 – ₹4500
Syllabus
SECTION A: INTRODUCTION TO COST ACCOUNTING [40%]
1. Introduction to Cost Accounting -
5%
Introduction
Important Cost Accounting Terms
Elements of Cost
Classification of Cost
Preparation of Cost Sheet and Ascertainment of Profit
2. Cost Ascertainment – Elements of Cost -
15%
Material Costs
Procurement of Materials
Inventory Management and Control
Inventory Accounting and Valuation
Physical Verification, Slow and Non-moving Stock and Treatment of Losses
Scrap, Spoilage, Defectives, and Wastages
Employee Costs
Time Keeping, Time Booking, and Payroll
Principles and Methods of Remuneration and Incentive Schemes
Overtime and Idle Time
Employee Cost Reporting
Labour Turnover
Direct Expenses
Definition and Examples
Nature of Direct Expense
Direct vs. Indirect Expense
Overheads
Collection, Classification, Apportionment and Allocation of Overheads
Absorption and Treatment of Over or Under Absorption of Overheads 2.4.3 Reporting of Overhead Costs
3. Cost Accounting Standards (CAS 1 to CAS 24) -
10%
4. Cost Book Keeping -
10%
Cost Book - Keeping
Reconciliation of Costing and Financial Profit
Integrated Accounting System
SECTION B: METHODS OF COSTING [30%]
5. Methods of Costing -
30%
Job Costing
Batch Costing
Contract Costing
Process Costing – Normal and Abnormal Losses, Equivalent Production, Inter-process Profit, Joint and By Products
Operating Costing – Transport, Hotel, and Healthcare
SECTION C: COST ACCOUNTING TECHNIQUES [30%]
6. Cost Accounting Techniques -
30%
Marginal Costing
Concept of Marginal Cost and Marginal Costing
Absorption Costing vs. Marginal Costing
CVP Analysis 6.1.4 Margin of Safety
Application of Marginal Costing for Decision Making
Standard Costing and Variance Analysis
Concept of Standard Cost and Standard Costing
Advantages and Limitations
Computation and Analysis of Variances (Material and Labour Costs only)
Budget and Budgetary Control
Concepts, Types of Budget
Budgetary Control vs. Standard Costing
Advantages and Limitations
Preparation of Budgets