Part II | Paper III |
Cost Accounting
Part II | Paper III | Cost Accounting
Dear Officers,
This course is for W.B.A.&A.S. Officers planning to appear for Half Yearly Departmental Exam which is held in every June & December.
What do we provide in this course?
1. Acces to 100% recorded classes in WBA&AS Academy's google drive.
2. Video contents includes discussion on topics and questions as asked from
past attempt exams
Revision test papers
3. Access to Private Telegram group with Mr. Rakibul Islam which would be open 24 x 7 for earliest resolution of your doubts.
4. As regard to the short notes portion of the paper, only notes will be provided which can help you to crack the exam. You'll not be provided with any video content regarding the same.
5. The course is totally 100% recorded. No live classes will be provided. Officers can access the class from Google Classroom App in recorded mode anytime and from anywhere.
6. The mode of teaching will be in English & Hindi
Enroll for batch today and take your first step towards Success.
(No refund / return or transfer is allowed once the course is purchased)
This course is only for W.B.A.&A.S. officers who are willing to appear for Paper II of Part II of the Half Yearly Departmental Exam
How to Enroll in the course?
Click on "Enroll in the course now" button.
Fill up all the details in the Google Form.
Make the payment as asked and submit the form.
Give us sometime and wait for confirmation so that we can verify the details from our end.
After submitting the form, you'll receive an email after sometime giving you access to Google Classroom. Please note down the class code for future reference.
Sign in to your Google Account to access the google classroom in order to view all the classes, recordings, notes & pdfs.
You can join our telegram channel to clear all your doubts and resolve your problems. https://t.me/+85vqeWtrguNlZWM1
Demo Videos & Study Materials
Copy of Half Yrly Dept Costing.pdf02-Jun-2023 at 12:29 AMCourse Curriculum
L1 : Materials
Material – Purchase, receipt, storage and issue of materials, records and forms kept In connection with the above, pricing of materials, maximum and minimum limits
L2 : Labour
Labour - Employment of labour, different methods of payment of wages and Incentive, record maintained for payment of labour
L3 : Overhead
Overhead – Production, administrative, distribution and selling overheads,Collected, apportioned and allocated
L4 : Standard Costing
Standard Costs and Standard Costing; Uses, & Importance. Differences with Budgetary Control, Preliminary Steps. Classification of Standards. Analysis and computation of Materials, Labour and Overhead Costs (concepts only) Variances
L5 : Process Costing
Meaning, Features, Process vs Job Costing, Principles of cost ascertainment for Materials, Labour & Overhead; Normal loss, Abnormal loss and gain and preparation of process accounts. Inter-process profit (simple cases). Valuation of WIP and Equivalent units (excluding intermediary process).
L6 : CVP Analysis, Marginal Costing
Introduction; CVP Assumptions and Uses; Break-Even Analysis: BE Point and Margin of Safety; Graphical presentation of CVP Relationship; Profit Graph
L7 : Reconciliation between cost and financial accounts
Concept of Branch; different types of Branches. Synthetic method – preparation of Branch account. Preparation of Branch Trading and P/L account. ( at cost & at IP ) – normal and abnormal losses. Analytical method – preparation of Branch Stock, Adjustment etc A/C (at cost & at IP ) – normal & abnormal losses Independent branch – concept of wholesale profit
L8 : Budgeting
Budget and Budgetary Control; The budget manual, principal budget factor, preparation and monitoring procedures, Fixed and Flexible budget, preparation of functional budgets – concepts, cash budget, flexible budget