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CMA Intermediate · Paper 12 · free video classes

Management Accounting

10 modules · 13 videos. Tap a module (M1, M2 …) to go to it, then tap a topic or an illustration number to watch.

This page has 13 free video classes for CMA Intermediate Paper 12 (Management Accounting) from Masters Professional Academy, Coimbatore, in the same order as the ICMAI Syllabus 2022 study material. The classes now cover Introduction to Management Accounting, Activity Based Costing, Marginal Costing, Applications of Marginal Costing in Short Term Decision Making, Transfer Pricing, Standard Costing and Variance analysis, Forecasting, Budgeting and Budgetary Control, Divisional Performance Measurement and Responsibility Accounting. They are free to watch, with no login. A new class opens here on the day it is uploaded.

Quick revisionModule overviews of this paperOne video per module — for the last days before the exam

▶M1 Introduction to Management Accounting ▶M2 Activity Based Costing ▶M3 Marginal Costing

🔒M4 Applications of Marginal Costing in Short Term Decision Making

▶M5 Transfer Pricing

🔒M6 Standard Costing and Variance analysis

▶M7 Forecasting, Budgeting and Budgetary Control ▶M8 Divisional Performance Measurement ▶M9 Responsibility Accounting

🔒M10 Decision Theory

Module 1Introduction to Management Accounting1 video

Module overview

▶INTRODUCTION TO MANAGEMENT ACCOUNTING EXPLAINED IN TAMIL, PAPER-12 MODULE-1 CMA INTER-GII

Concepts

1.1Conceptual Understanding🔒

1.2Relationship between Management Accounting and Cost Accounting🔒

1.3Role of a Management Accountant in Modern Business World🔒

Module 2Activity Based Costing1 video

Module overview

▶ABC Costing Full Class in Tamil

Concepts

2.1Traditional Cost System🔒

2.2Definition and Meaning of Activity Based Costing (ABC)🔒

2.3Steps in ABC System🔒

2.4Cost Pools and Cost Drivers🔒

2.5Merits and Demerits of ABC System🔒

2.6Activity Based Information and Decision Making🔒

Illustrations

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Tap a number to watch that illustration.

Module 3Marginal Costing1 video

Module overview

▶Marginal Costing Explained in Tamil Module - 3, Paper - 12 CMA INTERMEDIATE (TAMIL)

Concepts

3.1Concept🔒

3.2Cost-Volume-Profit Analysis🔒

3.3Break-Even Charts and Profit Charts🔒

3.4Multiple Product Break Even Analysis🔒

3.5Differential Cost Analysis🔒

3.6Marginal Costing Vs. Absorption Costing (advanced applications)🔒

Illustrations

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Tap a number to watch that illustration.

Module 4Applications of Marginal Costing in Short Term Decision Making1 video

Module overview

🔒Full module overview

Concepts

4.1Pricing Decision

4.2Make or Buy decisions

4.3Accept an Order or Reject

4.4Optimum Utilization of Factors of Production [Limiting Factor Analysis]

4.5Replacement Decision

4.6Evaluation of Alternative Choices

4.7Subcontracting and Ancillarisation

4.8Expansion of Business

4.9Shutdown or Continue

Concept videos of this module

▶Marginal Costing Applications Paper 12 module -04 CMA Class in Tamil

Illustrations

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Tap a number to watch that illustration.

Module 5Transfer Pricing1 video

Module overview

▶Transfer Pricing in Tamil

Concepts

5.1Concept🔒

5.2Methods and Techniques🔒

5.3Divisional Performance and Problem of Goal Congruence🔒

5.4Determination of Inter-departmental or Inter-company Transfer Price🔒

5.5International Transfer Pricing🔒

Illustrations

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Tap a number to watch that illustration.

Module 6Standard Costing and Variance analysis1 video

Module overview

🔒Full module overview

Concepts

6.1Material and Labour Variances

6.2Variable Overhead Variance

6.3Fixed Overhead Variance

6.4Sales Variance

6.5Interpretation of Variances and Inferences Drawn

Concept videos of this module

▶Standard Costing & Variance Class 2 in Tamil

Illustrations

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Module 7Forecasting, Budgeting and Budgetary Control2 videos

Module overview

▶Budgeting Paper-12, M : 7.4 Intermediate Group-II, CMA Class in Tamil

Concepts

7.1Introduction

7.2Rationale for Budgets

7.3General principles in the Budgetary process

7.4Formulation of various types of Budgets

Concept videos of this module

▶Cash Budget Concept in Tamil

Illustrations

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Module 8Divisional Performance Measurement4 videos

Module overview

▶Divisional Performance Measurement Paper 12MA Module-8 Class in Tamil ▶Divisional Performance Measurement in Tamil ▶Divisional Performance & DuPont Analysis in Tamil ▶Learning Curve in Tamil

Concepts

8.1Organisations with Multiple divisions, Benefits of Decentralization🔒

8.2DuPont Analysis🔒

8.3Divisional Performance Measurement tools – ROI, Residual Income🔒

8.4Economic Value Added – Definition, EVA Centre, EVA Drivers🔒

8.5Introduction to Learning Curve🔒

8.6Balanced Score Card for Variable Pay Management🔒

Illustrations

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Module 9Responsibility Accounting1 video

Module overview

▶Responsibility Accounting - P12, Module -9 Explained in Tamil CMA INTERMEDIATE

Concepts

9.1Concept of Cost, Revenue, Profit and Responsibility Centres🔒

9.2Preparation of Responsibility Report🔒

Illustrations

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Module 10Decision Theory0 videos

Module overview

🔒Full module overview

Concepts

10.1Decision Making under Certainty🔒

10.2Decisions Making under Risk🔒

10.3Decision Making under Uncertainty🔒

10.4Decision Tree🔒

Illustrations

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Tap a number to watch that illustration.