Standard Costing Full Chapter | Costing Ch. 13 | CA Inter | May 26/ Sept 26/ Jan 27
CA Krupen Y. Hathi
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Standard Costing Full Chapter | Costing Ch. 13 | CA Inter | May 26/ Sept 26/ Jan 27
3 161 просмотр · 6 месяцев назад
CA Krupen Y. Hathi
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3 161 просмотр · 6 месяцев назад
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This video covers concept of Standard Costing, why standard costing is needed?, types of standards, the process of Standard costing, Setting up of standards, types of variances, Material cost variances, Labour cost variances, Variable Overheads cost variances, fixed overheads cost variances, advantages and criticism of standard costing, Illustrations 1 to 13, Practical Questions 1 to 15, and Case Scenario based MCQs (Same as MTP 2 May-24 Case Scenario 2) of the Module.
It is Full Chapter 13 - Standard Costing of Paper 4 - Cost and Management Accounting for CA Inter. It is based on ICAI Study Material (Modules).
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Time Stamps:
00:00 Introduction
01:40 Standard Costing
08:10 Why standard costing is needed?
13:10 Types of standards
21:41 The process of Standard costing
25:24 Types of variances
31:28 Material cost variances (MCV, MPV and MUV)
47:18 CA Inter Costing Chapter 13 Illustration 1
52:50 CA Inter Costing Chapter 13 Illustration 2
01:02:44 Material Cost Variances (MMV and MYV)
01:11:09 CA Inter Costing Chapter 13 Practical Question 1
01:25:05 CA Inter Costing Chapter 13 Practical Question 2
01:44:45 CA Inter Costing Chapter 13 Illustration 3
02:00:32 CA Inter Costing Chapter 13 Illustration 4
02:23:57 Revision of Material Cost Variances
02:27:17 Labour cost variances(LCV, LRV, LEV and Labour Idle time variances)
02:42:54 CA Inter Costing Chapter 13 Illustration 5
02:48:42 Labour Cost Variances (LMV and LYV)
02:52:30 CA Inter Costing Chapter 13 Illustration 6
03:06:05 CA Inter Costing Chapter 13 Illustration 7
03:33:12 CA Inter Costing Chapter 13 Illustration 8
03:53:33 Setting up of standards
04:28:47 Revision of Material Cost Variances and Labour cost variances
04:36:07 CA Inter Costing Chapter 13 Practical Question 5
04:48:38 CA Inter Costing Chapter 13 Practical Question 6
05:02:55 CA Inter Costing Chapter 13 Practical Question 13
05:20:53 CA Inter Costing Chapter 13 Practical Question 3
05:40:35 CA Inter Costing Chapter 13 Practical Question 4
06:04:24 Variable Overheads cost variances
06:17:28 CA Inter Costing Chapter 13 Illustration 9
06:26:35 CA Inter Costing Chapter 13 Practical Question 11
06:34:22 Fixed overheads cost variances
06:56:44 CA Inter Costing Chapter 13 Illustration 10
07:07:45 CA Inter Costing Chapter 13 Illustration 11
07:21:48 CA Inter Costing Chapter 13 Illustration 12
07:26:47 CA Inter Costing Chapter 13 Illustration 13
07:44:52 Advantages and criticism of standard costing
08:03:45 CA Inter Costing Chapter 13 Practical Question 7
08:07:40 CA Inter Costing Chapter 13 Practical Question 8
08:10:51 CA Inter Costing Chapter 13 Practical Question 9
08:25:02 CA Inter Costing Chapter 13 Practical Question 10
08:28:48 CA Inter Costing Chapter 13 Practical Question 12
08:35:48 CA Inter Costing Chapter 13 Practical Question 15
08:50:00 CA Inter Costing Chapter 13 Case Scenario based MCQs (Same as MTP 2 May-24 CS 2)
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