CA-Inter Cost and Management Accounting by CA D. G. SHARMA
| Topic Name | Topic Length |
|---|---|
| Costing Introduction | 118 mins |
| Costing Revised Material | 230 mins |
| Inventory Levels | 114 mins |
| Material EOQ and Levels | 119 mins |
| EOQ and Levels , Method of Valuation | 123 mins |
| Method of Valuation and Treatment of Losses | 114 mins |
| Cost of Material, Equilibrium, Turnover Ratio | 119 mins |
| Rectification, ABC Analysis, Other Theory of Materials | 114 mins |
| Query on Materials Overhead explained OH Absorption Rate | 114 mins |
| MCQ on Materials Overhead Machine Hour Rate | 119 mins |
| Overhead Machine Hour Rate | 237 mins |
| Re-apportionment | 225 mins |
| Under Over Absorption | 114 mins |
| OH Rate by Sym Equation | 119 mins |
| ABC Costing | 417 mins |
| Cost Sheet | 557 mins |
| Service Costing | 366 mins |
| Contract Costing | 311 mins |
| Process Costing | 665 mins |
| Joint Product By product | 326 mins |
| Labour Cost | 369 mins |
| Integral Non-Integral System | 436 mins |
| Reconciliation | 184 mins |
| Budget | 546 mins |
| Marginal Costing | 788 mins |
| Standard Costing | 1063 mins |
Cost and Management Accounting by CA D. G. Sharma, Cost Accounting is the process of accounting for cost classification and analysis of expenditure. This helps in accurately ascertaining the total cost of any unit of production. Management Accounting involves effective planning for choosing among alternative business actions through the evaluation and interpretation of business performances. Paper 3 of CA Intermediate helps to develop an understanding of the basic concepts and the ways to establish the cost associated with the production of products and services and apply the same to determine prices, ascertainment of cost and cost accounting system, the various methods of costing. It also aids the aspirants in acquiring the ability to apply information for planning, control and decision making. Thus, the paper familiarizes students with various cost control standards and methods to analyze them.
Meet Your Instructor
CA D. G. SHARMA is a Practicing Chartered Accountant. He has qualified the exam of all the three premier professional institutes ICAI, ICAI (Institute of Cost Accountants of India) & ICSI.
He has been teaching Accounts, Financial Management and Costing to CA students at Foundation (now CPT), Inter (now IPCC) & Final levels for the last twenty eight years.
He is a Founder Member, Faculty & Director of Central Academy of Professional Studies (CAPS), Nagpur, a premier institution for imparting quality professional education in central India.
He has given lectures in various seminars organised by the Nagpur Branch of ICAI.
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