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Tips for costing


(Guest)

Tips for costing..

This is my second part of article. M very happy tht people appreciated my last article abt info tech. I m posting this article again bcz tht was posted with my last id …n now m unable to find its link ……

so here is it my analysis abt costing….

Costing this is easy bt logical sub. Thtsy itna easy hote hue bhi its remain complicated.

Chapter analysis…..

s.no

Chapter no

 

Imp topic

Portion u can leave

 

Theory/

practical

Imp or

Not imp

min

mark

1

Intro

Def asked mainly.cost a/cg ke objective,installation,n difficulties

Nothing

Theory

imp

2-3

 

2

Material

Almost whole

Nothing

Mix

imp

5

 

3

Labour

Rowan n halsey method practical,n also def

 

Baki methods ke practical

Theory

imp

3

 

4

Overheads

Supplementary rates

Not really

Theory

ni

 

 

5

Unit costing

 

----

Totally

----

ni

-

 

6

Job,batch,costing

Contract with escalation clause

 

Job n batch

Job n batch ki theory

imp

8

 

7

Process

Totally imp

---

practical

 

imp

8

 

8

Joint n by product

Nothing much, u can simple learn this chp theory.

Jitna imp hai usko chod ke sab irrelevant.

theory

ni

-

 

9

Operating

Simple Q, def of absolute n commercial

Nothing

Mix

seldom

Cant say

 

10

Integral

---

Practical

Theory

nopes

---

 

11

Reconciliation

Practical q only

Nothing

Mix

must

6

 

12

Marginal

Totally imp

Nothing

Mix

must

6

 

13

Budgeting

Imp

Nothing

Mix

must

imp

 

14

Std costing

Totally imp

Nothing

Mix

must

6

 

               

My view

v I hav taken P.C.tulsian book.

v Its gud bt lengthy.

v It lacks gud explanation on marginal n std costing which creates a gud base for 10 marks atleast.

v So I refered makkar sir notes. It has a gud base in marginal , std ,n also budgeting.

v Well I wil prefer rajesh makkar sir notes over this book for these chp.

v Overhead is a chp which shouldn’t b focused too much..n its methods as well.i wasted a lots of time. This chp should b done atlast.

v Cant predict the marking base bcz costing is a paper of mix question so cant make exact probability.

v Operating costing is a kinda chp frm which practical q in 2 yrs almost .

v Costing q comes in mix format so cant define wht % of every chp accurately.

 

 

Regards …

Naina….

       

 

 


 4 Replies


(Guest)

thanks for sharing the valuable suggestions

CA Madhukiran Reddy (CHARTERED ACCOUNTANT) (12714 Points)
Replied 05 March 2011

Awesome article by you thanks for sharing

Manjul Soni. (CA Student.) (1407 Points)
Replied 05 March 2011

Thanks A Lot For This Post

CA ADITYA SHARMA (CA IN PRACTICE ) (16719 Points)
Replied 26 June 2011

thanks for wonderful tips                                      


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