Chapter Number Folder Lecture Number TOPIC Duration in Minutes

Cost sheet 1 Introduction 108

Cost sheet 2 Cost sheet format 100
Cost sheet 3 Questions on Cost sheet 123
Cost sheet 4 Absorption Rates, Calculation of closing stock 115
1 COST SHEET
Cost sheet 5 Types of expenses and questions 118
Cost sheet 6 Special Types of sums 133
Cost sheet 7 Module Questions 120
Cost sheet 8 H.w. Discussion and New format of Cost sheet 120
Material Cost 1 Economics Order Quantity 118
Material Cost 2 EOQ Vs Non EOQ, Slab Discount 115
Material Cost 3 Various Stock Levels 124
Material Cost 4 Questions on Stock levels and EOQ 108
2 MATERIAL COST
Material Cost 5 Stores ledger and H.W. Discussion 124
Material Cost 6 Various methods of stores ledger 120
Material Cost 7 Valuation of material receipt, Material turnover ratio 136
Material Cost 8 Module Questions 106

Labour Cost 1 Introduction, Labour Turnover Ratio 112

Labour Cost 2 Various Incentive Plans 131
Labour Cost 3 Halsey and Rowan Plan 118
3 LABOUR COST
Labour Cost 4 Module Questions 120
Labour Cost 5 Labour Turnover impact, Overtime, Labour cost, Special sums 151
Labour Cost 6 Questions on Mixed concepts, Special Types of sums 139
4 DIRECT EXPENSES Direct Expenses Direct Expenses 24
Overheads 1 Primary Summary Preparation, Basis of Apportionment 120
Overheads 2 Secondary summary - Direct, step ladder, Equation method 146
Overheads 3 Secondary summary - Repeated Distribution, Trial & Error Method 130
5 OVERHEADS Overheads 4 Customised Questions and Additional Questions 141
Overheads 5 Machine Hour Rate - Concept and questions 188
Overheads 6 Under and Over Absoprtion - Concept & Questions 160
Overheads 7 Module Questions 125
Budget & Budgetary control 1 Production, Sales, Raw material & Direct Labour Budgets 131
Budget & Budgetary control 2 Questions on Budgets & Sales Overheads Budget 121
BUDGET &
Budget & Budgetary control 3 Flexible Budgets - Concept 115
6 BUDGETARY
CONTROL Budget & Budgetary control 4 Flexible Budgets - Questions on Sheet 137
Budget & Budgetary control 5 Cash Budget - Concept and Questions 89
Budget & Budgetary control 6 Budget Ratios - Concept and Questions + Module Questions 110
Contract Costing 1 Concept and Format of Contract A/c 134
Contract Costing 2 Profit Calculation under contract costing 124
Contract Costing 3 Escalation clause and Question solving 118
CONTRACT
7 Contract Costing 4 Calculation of Work Uncertified and Questions on same 149
COSTING
Contract Costing 5 Questions from sheet 33
Contract Costing 6 Question from module 127
Contract Costing 7 Question from module 32
Process Costing 1 Concept and Basic process A/c 115
Process Costing 2 Normal loss, Abnormal loss and Abnormal Gain A/c 140
Process Costing 3 Concept of Equivalent production Units = Closing wip 132
PROCESS
8 Process Costing 4 Concept of Equivalent production Units = Opening WIP + CL WIP 134
COSTING
Process Costing 5 Questions from sheet 154
Process Costing 6 Weighted Average Method of EPU, Inter process Profits 118
Process Costing 7 Question from module 54
JP BP 1 Treatment of By Product & NRV Method of Joint Product 148
JOINT PRODUCT JP BP 2 Questions on NRV and Reverse cost sheet method 146
9
BY PRODUCT JP BP 3 Output, Sale value at and after split off point method 121
JP BP 4 Marginal Costing method & Module questions 33
ROCFA 1 Reconciliation of cost accounting & financial accouting system format 63
10 ROCFA ROCFA 2 Questions from module 83
ROCFA 3 Extra questions solving 25
 Job and Batch costing 1 Concept of job and batch costing 47
JOB AND BATCH
11 Job and Batch costing 2 Questions of job and batch costing 48
COSTING
Job and Batch costing 3 Extra questions solving 46
Standard Costing 1 Material variances concept 167
STANDARD Standard Costing 2 Material variances questions and labour variances concept 164
12
COSTING Standard Costing 3 Concept of op. cl. stock in material variances 158
Standard Costing 4 Module Questions 148
Marginal Costing 1 Marginal Costing Basic Concept, BEP, PV Ratio 142
Marginal Costing 2 Questions on basic concepts, BEP, PV ratio and other concepts 150
Marginal Costing 3 Sheet Questions 151
MARGINAL
13 Marginal Costing 4 Sheet Questions 220
COSTING
Marginal Costing 5 Sheet Questions 142
Marginal Costing 6 Module Questions, Marginal vs Absorption, Key factor Revision 127
Marginal Costing 7 Module Questions 57
Integral & Non
CAS 1 Journal Entries for Integral and Non Integral A/cing systems 132
14 integral Accounting
systems CAS 2 Questions solving 53
Service Costing 1 Transportation Sector 97
Service/Operating Service Costing 2 Hotel Industries 111
15
Costing Service Costing 3 Hospital Industries 74
Service Costing 4 Module Questions 146