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CMA Intermediate · Paper 8 · free video classes

Cost Accounting

6 modules · 0 videos. Tap a module (M1, M2 …) to go to it, then tap a topic or an illustration number to watch.

Quick revisionModule overviews of this paperOne video per module — for the last days before the exam
🔒M1 Introduction to Cost Accounting
🔒M2 Cost Ascertainment – Elements of Cost
🔒M3 Cost Accounting Standards (CAS 1 to CAS 24)
🔒M4 Cost Book Keeping
🔒M5 Methods of Costing
🔒M6 Cost Accounting Techniques
Module 1Introduction to Cost Accounting0 videos

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Illustrations

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Module 2Cost Ascertainment – Elements of Cost0 videos

Module overview

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Concepts

2.1Material Costs Losses🔒
2.2Employee Costs🔒
2.3Direct Expenses🔒
2.4Overheads🔒

Illustrations

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Module 3Cost Accounting Standards (CAS 1 to CAS 24)0 videos

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Module 4Cost Book Keeping0 videos

Module overview

🔒Full module overview

Concepts

4.1Cost Book - Keeping🔒
4.2Reconciliation of Costing and Financial Profit🔒
4.3Integrated Accounting System🔒

Illustrations

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Module 5Methods of Costing0 videos

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Concepts

5.1Job Costing🔒
5.2Batch Costing🔒
5.3Contract Costing🔒
5.4Process Costing – Normal and Abnormal Losses, Equivalent Production, Inter- process Profit, Joint and By Products🔒
5.5Operating Costing – Transport, Hotel and Healthcare🔒

Illustrations

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Module 6Cost Accounting Techniques0 videos

Module overview

🔒Full module overview

Concepts

6.1Marginal Costing🔒
6.2Standard Costing and Variance Analysis only)🔒
6.3Budget and Budgetary Control🔒

Illustrations

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