Cost Accounting - A Comprehensive Study

Ca Raja Natarajan, Chartered Accountant

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79 Videos (5h 53m)
    • Introduction to Basic Cost Concepts

      4:59
    • Costing, Cost Accounting and Accountancy

      2:32
    • Objectives of Cost Accounting

      4:08
    • Difference between Cost Accounting and Financial Accounting.

      5:09
    • Difference between Managment Accounting and Cost Accounting

      3:04
    • Cost Classifications

      2:21
    • Cost classification based on Time Period

      2:31
    • Cost classifications based on Behaviour

      2:52
    • Committed Fixed Cost and Discretionary Fixed Cost

      4:07
    • Cost classification on the basis of element

      2:23
    • Cost classification based on Relationship

      1:31
    • cost classification based on controllability

      2:03
    • Cost classification based on Normality

      2:01
    • cost classification based on attributability

      1:13
    • Cost classification based on relevance to decision making

      5:21
    • cost classification on the basis of cause and effect relationship

      2:04
    • cost classification on the basis of payment

      3:19
    • cost classification on the basis of function

      5:00
    • cost sheet intro

      2:33
    • cost classifcation for cost sheet

      2:22
    • Simple cost sheet

      4:05
    • Comprehensive cost sheet

      6:53
    • Introduction to Material Costing

      5:59
    • objectives of material cost controlling

      2:21
    • Requirements of Material cost control

      5:57
    • elements of material cost control

      1:22
    • techniques of material cost control

      1:56
    • Decision making in material purchases

      1:24
    • Material purchase procedure

      3:15
    • supplier selection procedure

      2:45
    • Supplier payment procedure

      1:58
    • Just in Time Purchases

      4:01
    • ABC Analysis

      5:45
    • Introduction to Labour Costing

      2:46
    • Difference between Direct and Indirect Labour Cost

      2:23
    • Labour Cost Control

      2:00
    • Roles of Departments in Controlling Labour Cost

      4:01
    • Factors Controlling Labour Cost

      5:38
    • Collection of Labour Cost

      2:34
    • Time Keeping

      4:02
    • Traditional Methods of Time Keeping

      5:14
    • Mechanical Time Keeping

      8:02
    • Requisites of Good Time Keeping System

      2:52
    • Time Booking

      7:04
    • Reconciliation Gate Card and Job Card

      2:38
    • Objectives of Time Keeping

      2:02
    • Payroll Procedure

      3:27
    • Idle Time

      7:05
    • Overtime Premium

      5:39
    • Effects of OT on Productivity

      2:20
    • Steps for Controlling Overtime

      3:10
    • Labour Turnover

      4:30
    • Labour turnover due to new recruitment

      4:45
    • Causes of Labour Turnover

      6:27
    • Effects of Labour Turnover

      3:57
    • Steps available for minimising labour turnover

      2:54
    • Introduction to Overheads Costing

      3:56
    • Overheads Classification

      2:58
    • Overhead by Functions

      6:33
    • Overheads by Nature

      4:47
    • Overheads by Element

      4:52
    • Overheads by Controllability

      2:14
    • Advantages of classification of fixed and variable expenses

      9:02
    • Accounting and Cotnrol of Manufacturing Overheads

      3:52
    • Case Study on Direct Distribution Method

      13:54
    • Introduction to Standard Costing Techniques

      2:55
    • Standardd Cost Definition

      2:55
    • Standard Costing Definition

      2:23
    • Physical Standards

      3:23
    • Material Cost Variance

      4:19
    • Material Price Variance

      3:41
    • Material Usage Variance

      9:16
    • CS Material Cost Variance

      5:57
    • MCV more than one material

      15:20
    • Comprehensive Case Study MCV

      28:58
    • Labour Cost Variance

      5:33
    • Labour Rate Variance

      1:40
    • Production Volume Variance

      8:16
    • Overhead Expenses Variances

      1:32