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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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982 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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999 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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1010 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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999 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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946 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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809 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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807 Views
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Control Over Material, Replenishment Of Stock, Maximum Stock Level, Minimum Level, Danger Level.
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1042 Views
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Economic Ordering Quantity, Table Of Economic Ordering Quantity, Total Orderng Cost, Total Carrying Cost.
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1069 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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989 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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1035 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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884 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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850 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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921 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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821 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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849 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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1265 Views
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Job Order Costing System, Choice Of A Costing System, Job Order Costing Procedures.
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957 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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1019 Views
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Process Costing System.
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869 Views
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Normal Loss In Departments Subsequent To The First.
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735 Views
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Normal Loss At The End Of Process, Abnormal Loss.
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1067 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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902 Views
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Process Costing System Contd.
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1037 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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923 Views
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Costing/Valuation Of Joint And By Products Practice Question.
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881 Views
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Marginal And Absorption Costing, Product Costing Systems, Marginal And Absorption Costing.
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988 Views
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Marginal And Absorption Costing Practice Question.
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845 Views
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Contribution Margin Approach, Contribution Margin Approach & Cvp Analysis.
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2519 Views
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Cost Volume Profit Analysis, Target Contribution Margin, Break Even Sales In Rupees.
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823 Views
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Break Even Analysis Margin Of Safety.
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825 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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901 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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876 Views
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Production & Sales Budget.
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862 Views
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Production Cost Budget.
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779 Views
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Direct Labour And Factory Overhead Budget.
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799 Views
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Operating Expense Budget, Budgeted Income Statement.
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861 Views
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Cash Budget, Format Of Cash Budget.
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836 Views
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Complex Cash Budget & Flexible Budget.
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765 Views
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Flexible And Zero Base Budgeting, Advantages Of Zero Base Budgeting.
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782 Views
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Decision Making In Management Accounting.
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750 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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1000 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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757 Views
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Decision Making, Choice Of Product Decisions, Make Or Buy Decisions.
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762 Views
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Shut Down Decisions, One Off Contracts, Factors To Consider In The One-Off Contract Decision.