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Cost & Management Accounting - MGT402 - VU Video Lectures
2577 Views
Cost Classification And Cost Behavior, Uses Of Cost And Management Accounting, Fixed Cost, Variable Costs, Step Fixed Cost, Semi Variable Cost.
1160 Views
Define Cost Accounting, What Are The Three Broad Elements Of Cost?, What Is Indirect Cost?, How Variable Cost Per Unit Behaves?.
1168 Views
Purpose Of Preparing Financial Statements, Components Of Financial Statements, Forms Of Business Entities, Standard Format Of The Cost Of Goods Sold Statement.
1330 Views
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.
1157 Views
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.
1108 Views
Preparation Of Financial Statements, Conversion Cost, Production Cost, Direct Material Cost, Conversion Cost, Valuation Of Closing Finish Goods Inventory.
999 Views
Categories Of Material & Supplies, Inventory Maintenance Systems, Periodic Inventory System, Perpetual Inventory System, Inventory Costing Methods.
1099 Views
Control Over Material, Replenishment Of Stock, Maximum Stock Level, Minimum Level, Danger Level.
1214 Views
Economic Ordering Quantity, Table Of Economic Ordering Quantity, Total Orderng Cost, Total Carrying Cost.
1268 Views
Accounting For Losses, Normal Loss, Abnormal Loss, Accounting Treatment, Material/Store Requisition, Purchase Requisition, Purchase Order, Bin Card, Store Ledger Card, Inventory Turnover Ratio.
1190 Views
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.
1218 Views
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.
1059 Views
Piece Rate Base Premium Plans, Suitability Of Piece Rate System, Taylor's Differential Piece Rate Plan, Merrick Differential Piece Rate System, Group Bonus Systems.
1030 Views
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.
1147 Views
Allocation And Apportionment Of Foh Cost, Bases For Apportioning Costs, Reciprocal Costs Between Service Centers, Repeated Distribution Method, Blanket V Departmental Absorption Rates.
985 Views
Factory Overhead Cost, Reciprocal Apportionment, Repeated Distribution Method, Production Overhead Account, Absorption Of Non-Production Costs, General Administration, Attributing Non-Production Costs To Output.
1048 Views
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.
1497 Views
Job Order Costing System, Choice Of A Costing System, Job Order Costing Procedures.
1125 Views
Process Costing System, Continuous Production, Series Of Interconnected Operations, Process Costing Procedures, Cost Of Production Report.
1037 Views
Normal Loss In Departments Subsequent To The First.
1315 Views
Process Costing System, Opening Balance Of Work In Process, The Fifo And Weighted Average Methods Of Cost Allocation.
1220 Views
Costing/Valuation Of Joint And By Products, Valuing By-Products And Joint Products, Problems Of Common Costs.
1089 Views
Costing/Valuation Of Joint And By Products Practice Question.
1041 Views
Marginal And Absorption Costing, Product Costing Systems, Marginal And Absorption Costing.
1115 Views
Contribution Margin Approach, Contribution Margin Approach & Cvp Analysis.
2769 Views
Cost Volume Profit Analysis, Target Contribution Margin, Break Even Sales In Rupees.
987 Views
Breakeven Analysis Charts And Graphs, The Conventional Break-Even Chart, Usefulness Of Charts, Contribution Break-Even Charts.
1080 Views
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.
957 Views
Operating Expense Budget, Budgeted Income Statement.
917 Views
Flexible And Zero Base Budgeting, Advantages Of Zero Base Budgeting.
918 Views
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.
1180 Views
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.
1066 Views
Decision Making, Choice Of Product Decisions, Make Or Buy Decisions.
920 Views
Shut Down Decisions, One Off Contracts, Factors To Consider In The One-Off Contract Decision.
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