The best part is that you wouldn t miss on any important thing in the chapters that you are studying acheter pilule viagra.

Size: px

Start display at page:

Download "The best part is that you wouldn t miss on any important thing in the chapters that you are studying acheter pilule viagra."

Noreen Freeman
6 years ago
Views:

Download Post REVISION CHECK LIST FOR CA FINAL COSTING Nothing can come in your exam, beyond this check list. Indirectly it covers Everything. How to use this check list?

On the day before exam use this check list to recapitulate the concepts or technical sums behind each concept mentioned w.r.t a specific chapter.

1 Download Post REVISION CHECK LIST FOR CA FINAL COSTING Nothing can come in your exam, beyond this check list. Indirectly it covers Everything. How to use this check list? During self study start a topic that carries high weightage of marks and less volume of concepts E.g. Throughput Accounting. This way, proceed to complete the entire syllabus. On the day before exam use this check list to recapitulate the concepts or technical sums behind each concept mentioned w.r.t a specific chapter. The best part is that you wouldn t miss on any important thing in the chapters that you are studying acheter pilule viagra. What if some part haven t been covered in preparation? If you feel that the time when you have studied the Costing for your exams, did not cover any or more of the topics or concepts listed above then Option 1: Refer to Latest edition of ICAI MAT Option 2: Avail Free Resources Video Gallery and E-Library Section of our website Option 3: Join our Revision Course 14 3 hrs each details on With best complements from SJC Institute 1

2 1 Activity Based Costing 2 Target Costing 5 3 Pricing Policies (External) 10 Break Even with ABC 5 4 Budget 8 5 Standard Costing 10 Direct Product Profitability Based Customer Profitability Analysis Based Applicability of ABC Value Chain Analysis for Cost Reduction Value Analysis Pareto Analysis Practical Questions Pricing Strategies Selection Calculas Based Optimum Price Determination Budget Variance with Responsibility Accounting Budget Variance with Performance and Summary Budgeting Budget with Inventory Control and Stock levels Applications of Zero Based Budgeting Standard Costing Selling Cost Variances Traditional Cost System Vs Activity Based System Variance Analysis of Activity Based Cost Steps in Target Costing Value Engineering and Value Analysis Kaizen Costing Return on Investment Pricing Calculations Cost Sheet Based Questions Budget Ratios Cash Budgets WIP Effect With best complements from SJC Institute 2

3 6 Balanced Score Card and Profitability 5 7 Relevant Costing 8 8 Transfer Pricing 10 Profit Reconciliation New Variety with Marginal costing Question on CSF Chart of Standard Costing Formulas Questions on Perspectives and KPI Identification Profitability Analysis into Growth, Price Recovery and Productivity / Cost Leadership, Product Differentiation and Market Share Chart of Relevant Costing Concepts Calculas Based Optimum Price Determination International Taxation Based Questions Questions Profit Reconciliation all varieties Mix, Yield, Capacity,Efficiency, Market Size, Market Share Variance Missing Figures Problem Planning, Operating and Traditional Variances Standard Cost Determination Based on Learning Curve Single Plan and Partial Plan Accounting Features Four Perspectives of Score Card with examples Different Approaches of Evaluation Concept of Minimum Price Relevant Cost of Material, Labour, Overheads and Depreceiation Cost Centre and Profit Centre Disticnction Goal Congruency Meaning and Importance Transfer Price based on Opportunity Cost/ Goal Congruency With best complements from SJC Institute 3

4 9 CVP Analysis 5 10 Decision Making Total Quality Management TOC or Throughput Accounting Probability Based Break Even Analysis Sensitivity Analysis Chart of Decision Making List of Tips to Read the Questions Strategy Based Questions Dual Tariff, Shared Profit Transfer Pricing Break Even Point and Potential Break Even Point Combined Break Even Point for multi products Multiple Break even Point for slab fixed costs Indifference Point for evaluation of alternatives Shut Down Point for Shutdown or Continue decision Make or Buy Using Relevant Costing or Indifference Point Key Factor/ Principle Budgeting Factor Different Situations Sub Contracting with Incremental Fixed Costs Export Offers Using Incremental Approach Any other using Relevant Costing Approach 5 Four Types of Quality Cost 5 Drum Buffer Rope Theory Concept Six Sigma Six C s of Quality P s of Quality PDCA Cycle Incremental Approach to Evaluate Quality Programmes Three Perspective of TOC With best complements from SJC Institute 4

5 Synchronous Manufacturing Optimised Prodcution Technology MRP and MRP II Throughput Accounting Constraint or Bottleneck Optimisation Overall profit Statement under Throughput Accounting 13 Service Sector 5 Utility Services Break Even Point in Services 14 Just In Time Life Cycle Costing LP Formulation and Graph 8 Backflush Costing Journal Entries JIT Production JIT Purchase Practical Questions based on Profitability Statement Practical Question Based on Learning Curve Comparative Study of LP Methods Chart Airlines Just In time Features Kanban Authorisation Backflush Costing System Practical Problems based on Incremental Approach Theory on Phases in Product Life Cycle Conditions of LP Formulation Unbounded Minimisation and Maximisation Problems Graphical Method 17 Simplex Situations of Constraints 18 Assignment 10 Chart of Hungarian Rule Steps to Solve Sensitivity Analysis Interpretations Hungarian Rule Steps Special Cases Implication Airlines Idle Time Minimisation With best complements from SJC Institute 5

6 19 Transportation 20 Project Management Chart of VAM and Optimality Test Travelling Salesman Cycle Optimisation Initial Solution Methods NWCR, LCAM, VAM Steps to solve full problem Special Cases Implication Sensitivity Analysis Interpretations Solving Transportation Problem by Hungarian Rule 8 Errors in Network Time Schedule and Float Analysis Updating the Network Crashing of Network PERT S.D., Variance, Expected Time, Probability of Completion Resource Allocation Table 21 Simulation 8 Cakes Simulation Dentist Chamber Simulation Bank or Service Counter Simulation Assembly Line Simulation Inventory Control Book Store Simulation with Lost demand 22 Learning Curve Applicability of LCT Relationship expressed in Learning Curve Theory Direct Prediction Use of Learning Curve Equation Use of Learning Curve Table Pricing and Standard Cost Computation using LCT Determining the values where learning stops With best complements from SJC Institute 6

7 23 Theory Exclusives List of Theory Questions and Case study based Questions Sleeping Capsule Book on SJC s website E-library Section With best complements from SJC Institute 7

About the author I-5 Acknowledgement I-7 Preface I-9 Chapter-heads I-11 MARGINAL COSTING AND DECISION MAKING-I

Contents About the author I-5 Acknowledgement I-7 Preface I-9 Chapter-heads I-11 1 MARGINAL COSTING AND DECISION MAKING-I COST VOLUME PROFIT ANALYSIS 1.1 Concept 1.1 1.1-1 Assumptions of Cost-Volume-Profit