CS Executive Cost Management Accounting Video Lecture : The subject ‘Cost and Management Accounting’ is very important and useful for optimum utilisation of existing resources. Keeping in view the importance of this subject, various topics on Cost and Management Accounting have been provide in Video Lectures with the objective of acquainting the students with the basic concepts used in cost accounting and management accounting having a bearing on managerial decision-making.

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CS Executive Cost Management Accounting Video Lecture

We have provided the chapter wise index for this subject below

CS Executive Cost Management Accounting Video Lecture : Chapter 1 : INTRODUCTION TO COST AND MANAGEMENT ACCOUNTING

Topics Covered in this Chapter
Learning Objectives, Concepts of Cost, Evaluation of Cost Accounting, Costing, Cost Accounting and Cost Accountancy, Objectives of Cost Accounting, Importance of Cost Accounting, Scope of Cost Accounting, Classifications of Costs, Cost Centre and Cost Unit, Methods of Costing, Techniques of Costing, Cost Accounting Standards, Installation of a Costing System, Practical Difficulties in Installing a Costing System, Role of Cost Accounting in decision making, Management Accounting, Objective of Management Accounting, Nature of Management Accounting, Scope of Management Accounting, Tools and Techniques of Management Accounting, Difference between Financial Accounting and Cost Accounting, Difference between Financial Accounting and Management Accounting, Difference between Cost Accounting and Management Accounting, Limitations of Management Accounting , Conflicts in Profit versus Value Maximization Principle, Role of Management Accountant in Decision Making, LESSON ROUND-UP, SELF-TEST QUESTIONS

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CS Executive Cost Management Accounting Video Lecture : Chapter 2 : MATERIAL COST

Topics Covered in this Chapter
Learning Objectives, Inventory Control, Objectives of Inventory Control, Techniques of Inventory Control, Procurement Procedure & Documentation, Methods of Purchasing, Purchase Procedure, Pricing of Stores Receipts, Store-keeping, Functions of Store-keeping, Classification and Codification of Materials, Issue of Materials, Material (Stores) Requisition Note, Bill of Materials, Stock Verification, Method of Pricing of Material Issues, Pricing of Material Returns, Material Transfer Note, Accounting of Material Losses, Control of Material Losses, Inventory Management, LESSON ROUND-UP, SELF-TEST QUESTIONS

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CS Executive Cost Management Accounting Video Lecture : Chapter 3 & 4 : LABOUR COST

Topics Covered in this Chapter
Learning Objectives, Labour Cost, Classification of Labour Cost, Accounting and Control of Labour Cost, Time Recording, Time Keeping, Time Booking, Attendance and Payroll Procedure, Overtime

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CS Executive Cost Management Accounting Video Lecture : Chapter 5 : ACTIVITY BASED COSTING

Topics Covered in this Chapter
Learning Objectives, Introduction of Activity Based Costing, Meaning of Activity Based Costing, Basics of Activity Based Costing, Evolution of Activity Based Costing, Distinction between traditional absorption costing and Activity Based Costing, Objectives of Activity Based Costing, Terminology of Activity Based Costing, Stages in Developing Activity Based Costing, Different Types of Activities, Importance of Activity Based Costing, Uses of Activity Based Costing, Limitations of Activity Based Costing, LESSON ROUND-UP, SELF-TEST QUESTIONS

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CS Executive Cost Management Accounting Video Lecture : Chapter 6 : COST RECORDS

Topics Covered in this Chapter
Learning Objectives, Cost Ledger, Introduction, Non-Integrated Accounting System, — Principal Ledgers, — Control Accounts, — Entries to record transaction, Advantages of non-integrated accounting, Limitations of non-integrated accounting, Integrated Accounting System, Benefits of Integrated Accounting System, Pre-requisites for an Integrated Accounting System, Essential features of Integral Accounting, Reconciliation of Cost and Financial Accounts, Need for Reconciliation, Causes of Difference, I. Items Shown only in Financial Accounts, II. Items Included in Cost Accounts Only, III. Over or Under Absorption of Overheads, IV. Adoption of Different Basis of Valuation of Stock, V. Different Methods of Charging Depreciation, VI. Abnormal Gains and Losses, Preparation of Reconciliation Statement or Memorandum Reconciliation Account, LESSON ROUND-UP, SELF-TEST QUESTIONS

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CS Executive Cost Management Accounting Video Lecture : Chapter 7 : COSTING SYSTEM

Topics Covered in this Chapter
Learning Objectives, Single/Output/Unit Costing, Cost Sheet, Production Account, Job Costing, — Meaning, — Features, — Basic Principles & Special Terms, — Applications, — Advantages and Limitations, Batch Costing, — Features, — Difference between Job Costing and Batch Costing, — Applications, Contract Costing, — Distinction between job and contract costing, — Specific aspects and recording of transactions of contract costing, — Profits on Incomplete Contract (Based on AS-7-Revised 2002), Process Costing, — General Principles of Process Costing, — Features of Process Costing, — Applications of Process Costing, — Comparison between Job Costing and Process Costing, — Advantages and Limitations of Process Costing, — Accounting for Element of Cost, — Cost of Process, — Process Losses, — Inter Process Profit, — Valuation of Work in Progress (Equivalent Production), — By-Products and Joint Products, — Accounting for By-Products, — Accounting for Joint Products, — Co-Products, Service Costing — Features of Service Costing, — Applications of Service Costing, — Unit Costing and Multiple Costing, — Cost Unit, — Transport Costing, — Bailer House Costing, — Canteen Costing, — Hospital Costing, LESSON ROUND-UP, SELF-TEST QUESTIONS

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CS Executive Cost Management Accounting Video Lecture : Chapter 8 : MARGINAL COSTING

Topics Covered in this Chapter
Learning Objectives, Marginal Costing, Features of Marginal Costing, Advantages of Marginal Costing, Limitations of Marginal Costing, Break-even Analysis/Cost-Volume-Profit Analysis, Objectives of Cost-Volume-Profit Analysis, Advantages of Break-even Analysis, Limitations of Break-even Analysis, Uses of Cost Volume Profit Analysis, Contribution, Marginal Cost Equation, Profit-Volume Ratio, Margin of Safety, Methods for Determining Break-even Points, Break-even Chart, Profit-Volume Chart, Applications of Marginal Costing, Composite Break-Even Point, Absorption Costing, System of Profit Reporting, Difference between Absorption Costing and Marginal Costing, Income Measurement under Marginal and Absorption Costing, Pricing Decisions (Discriminating Price and Differential Selling), LESSON ROUND-UP, SELF-TEST QUESTIONS

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CS Executive Cost Management Accounting Video Lecture : Chapter 9 : STANDARD COSTING AND VARIANCE ANALYSIS

Topics Covered in this Chapter
Learning Objectives, Standard Costing, Definition and Meaning of Standard Costing, Significance/Advantages of Standard Costing, Applications Standard Costi, Various Types of Standards, Standard Costing System, Installation of a Standard Costing System, Functions of a Standard Costing System, Features of a Standard Costing System, Standard Cost for Material, Labour and Overhead, Direct Materials Standards, Standard Cost for Direct Labour, Standard Overhead Rates, Standard Administration Costs, Standard Costs for Selling and Distribution, Variance analysis, Material Cost Variance, Labour Cost Variance, Overhead Cost Variances, Variable Overhead Variance, Fixed Overhead Variance, Accounting Treatment of Variance, Bench Marking for setting of a standards, Reporting of Variances to Management, LESSON ROUND-UP, SELF-TEST QUESTIONS

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CS Executive Cost Management Accounting Video Lecture : Chapter 10 : BUDGET, BUDGETING AND BUDGETARY CONTROL

Topics Covered in this Chapter
Learning Objectives, Budget, Budgeting, Budgetary Control, Forecast and Budget, Objectives of Budgetary Control, Advantages of Budgetary Control, Limitations of Budgetary Control, Preliminaries for the Adoption of a System of Budgetary Control, Installation of Budgetary Control System, Preparation and Monitoring of various types of Budgets, Zero Base Budgeting, Difference between Traditional Budgeting and Zero-base Budgeting, Advantages of Zero Base Budgeti, Programme Budgeti, Performance Budgeting , LESSON ROUND-UP, SELF-TEST QUESTIONS

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CS Executive Cost Management Accounting Video Lecture : Chapter 11 : COST ACCOUNTING RECORDS AND COST AUDIT

Topics Covered in this Chapter
Learning Objectives, Cost Audit, Provisions of Companies Act, 2013 pertaining to Cost Accounting Records, Provisions of Companies Act, 2013 pertaining to Cost Audit, Purpose of Cost Audit, Scope of Cost Audit, Advantages of Cost Audit, Appointment and Remuneration of Cost Auditor, Rights and Responsibilities of Cost Auditor, Cost Audit Techniques, Cost Audit Programme, Cost Audit Report, LESSON ROUND-UP, SELF-TEST QUESTIONS

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CS Executive Cost Management Accounting Video Lecture : Chapter 12 : ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS

Topics Covered in this Chapter
Learning Objectives, Financial Statements, Nature of Financial Statements, Attributes of Financial Statement, Objectives of Financial Statements, Importance of Financial Statements, Limitations of Financial Statements, Recent Trends in Presenting Financial Statements, Analysis of Financial Statements, Objectives of Financial Statement Analysis, Limitations of Financial Statement Analysis, Types of Financial Statement Analysis, Methods of Analysing Financial Statements, Ratio Analysis, Accounting Ratios, Uses of Ratio Aalysis, Classification of Ratios, Advantages of Ratio Analysis, Limitations of Ratio Analysis, Cash Flow Statement, Classification of Cash Flows, Special Items, Preparation of a Cash Flow Statement, Reporting of Cash Flows from Operating Activities, Format of Cash Flow Statement, Usefulness of Cash Flow Statement, Fund Flow Statement, Meaning and Definition of Fund Flow Statement, Steps for Preparation of Fund Flow Statement, Difference between Cash Flow and Fund Flow, Management Reporting.

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