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Cost & Management Accounting - MGT402 - VU Video Lectures

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Cost Classification And Cost Behavior, Uses Of Cost And Management Accounting, Fixed Cost, Variable Costs, Step Fixed Cost, Semi Variable Cost.
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394 Views
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Define Cost Accounting, What Are The Three Broad Elements Of Cost?, What Is Indirect Cost?, How Variable Cost Per Unit Behaves?.
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380 Views
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Purpose Of Preparing Financial Statements, Components Of Financial Statements, Forms Of Business Entities, Standard Format Of The Cost Of Goods Sold Statement.
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363 Views
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Cost Of Goods Manufactured, Cost Of Goods Sold, Standard Format Of The Income Statement, Applied Factory Overhead Cost, Predetermined (Foh Cost) Rate, Total Factory Cost Based On Applied Foh Cost, Adjustment Of Under/Over Applied Foh Cost, Adjustment In The Entire Production, Adjustment In The Cost Of Goods Sold.
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284 Views
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Problems In Preparation Of Financial Statements, Income Statement Ratios, Gross Profit Margin Rate, Gross Profit Markup Rate, Net Profit Ratio, Inventory Turnover Ratio, Inventory Holding Period.
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275 Views
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Preparation Of Financial Statements, Conversion Cost, Production Cost, Direct Material Cost, Conversion Cost, Valuation Of Closing Finish Goods Inventory.
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258 Views
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Categories Of Material & Supplies, Inventory Maintenance Systems, Periodic Inventory System, Perpetual Inventory System, Inventory Costing Methods.
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268 Views
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Control Over Material, Replenishment Of Stock, Maximum Stock Level, Minimum Level, Danger Level.
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523 Views
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Economic Ordering Quantity, Table Of Economic Ordering Quantity, Total Orderng Cost, Total Carrying Cost.
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336 Views
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Accounting For Losses, Normal Loss, Abnormal Loss, Accounting Treatment, Material/Store Requisition, Purchase Requisition, Purchase Order, Bin Card, Store Ledger Card, Inventory Turnover Ratio.
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327 Views
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Direct Labor Cost, Indirect Labor Cost, Determining Wage Rates, Advantages Of Job Analysis, Purposes Of Time Keepng, Methods Of Time Keeping Or Recording, Manual Methods, Mechanical Methods, Clock Card, Electronic Methods, Job Time Sheets, Payroll System, Gross Pay And Net Pay, Cost Of Labor To The Employer.
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298 Views
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Payroll And Incentives, Systems Of Wages, Time Base Wage, Piece Rate Wage, Piece Rate With Guaranteed Wage Rate, Halsey Premium Plan, Rowan Premium Plan, Calculating Overtime Pay.
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289 Views
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Piece Rate Base Premium Plans, Suitability Of Piece Rate System, Taylor's Differential Piece Rate Plan, Merrick Differential Piece Rate System, Group Bonus Systems.
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283 Views
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Labor Turnover And Labor Efficiency Ratios, Factory Overhead Cost, Causes Of Labor Turnover, Effect Of Labor Turnover, Labor Efficiency And Utilisation, Factory Overhead Cost (Foh), Steps Of Allocation & Apportionment.
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348 Views
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Allocation And Apportionment Of Foh Cost, Bases For Apportioning Costs, Reciprocal Costs Between Service Centers, Repeated Distribution Method, Blanket V Departmental Absorption Rates.
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254 Views
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Factory Overhead Cost, Reciprocal Apportionment, Repeated Distribution Method, Production Overhead Account, Absorption Of Non-Production Costs, General Administration, Attributing Non-Production Costs To Output.
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291 Views
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Overhead Absorption Rate, Selection Of Capacity Level, Theoretical Capacity, Accounting For Factory Overhead Cost, Blanket Rate, Closing The Variance To Cost Of Goods Sold, Closing The Variance To Income Statement, Spending Variance.
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336 Views
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Job Order Costing System, Choice Of A Costing System, Job Order Costing Procedures.
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308 Views
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Process Costing System, Continuous Production, Series Of Interconnected Operations, Process Costing Procedures, Cost Of Production Report.
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286 Views
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Process Costing System.
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254 Views
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Normal Loss In Departments Subsequent To The First.
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226 Views
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Normal Loss At The End Of Process, Abnormal Loss.
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395 Views
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Process Costing System, Opening Balance Of Work In Process, The Fifo And Weighted Average Methods Of Cost Allocation.
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271 Views
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Process Costing System Contd.
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371 Views
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Costing/Valuation Of Joint And By Products, Valuing By-Products And Joint Products, Problems Of Common Costs.
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314 Views
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Costing/Valuation Of Joint And By Products Practice Question.
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283 Views
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Marginal And Absorption Costing, Product Costing Systems, Marginal And Absorption Costing.
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282 Views
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Marginal And Absorption Costing Practice Question.
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248 Views
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Contribution Margin Approach, Contribution Margin Approach & Cvp Analysis.
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1291 Views
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Cost Volume Profit Analysis, Target Contribution Margin, Break Even Sales In Rupees.
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266 Views
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Break Even Analysis Margin Of Safety.
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252 Views
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Breakeven Analysis Charts And Graphs, The Conventional Break-Even Chart, Usefulness Of Charts, Contribution Break-Even Charts.
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274 Views
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What Is A Budget?, Budgetary Control, Installing A Budgetary Control System, Organization For Budgeting, Responsibility For Budgeting, Budget Controller, Budget Committee, Fixation Of The Budget Period, Budget Procedures, Making A Forecast, Preparing Budgets, Choice Between Fixed And Flexible Budgets, Objective Of Budget, Divisions Of Budget.
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272 Views
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Production & Sales Budget.
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261 Views
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Production Cost Budget.
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218 Views
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Direct Labour And Factory Overhead Budget.
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207 Views
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Operating Expense Budget, Budgeted Income Statement.
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293 Views
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Cash Budget, Format Of Cash Budget.
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239 Views
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Complex Cash Budget & Flexible Budget.
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250 Views
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Flexible And Zero Base Budgeting, Advantages Of Zero Base Budgeting.
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202 Views
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Decision Making In Management Accounting.
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206 Views
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Decision Making, Size Of Fund, Differential Costing For Short-Term Decision Making, The Role Of Fixed Costs, Traditional Statement For Additional Business, The Role Of Variable Costs.
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223 Views
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What Is Relevant Costs, Differential Costs And Opportunity Costs, Avoidable Costs, Controllable And Uncontrollable Costs, Fixed And Variable Costs, Non-Relevant Variable Costs, Attributable Fixed Costs, The Relevant Cost Of Materials, The Relevant Cost Of Labor, The Deprival Value Of An Asset.
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195 Views
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Decision Making, Choice Of Product Decisions, Make Or Buy Decisions.
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263 Views
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Shut Down Decisions, One Off Contracts, Factors To Consider In The One-Off Contract Decision.