3.1.1 - Documentation for Material Purchase and Purchase Procedure

3.1.2 - Documentation for Material Recording and Recording Method

3.1.3 - Inventory Valuation

3.1.4 - Accounting for Inventory

3.1.5 - Inventory Control Levels

3.1.6 - Cost of Inventory and EOQ

3.1.7 - Economic Order Quantity (Simple and Discount)

3.1.8 - Economic Batch Quantity

3.1.9 - Practice Questions Material (Part 1)

3.1.10 - Practice Questions Material (Part 2)

3.1.11 - Practice Questions Material (Part 3)

3.1.12 - Practice Questions Material (Part 4)

3.2.1 - Accounting for Labour Calculation of Direct and Indirect Labour Cost

3.2.2 - Remuneration Schemes Time Based Payments and Piece Rate Straight Piece Rate, Differential Piece

3.2.3 - Overtime and Idle cost Calculations Direct and Indirect Labour, Bonus

3.2.4 - Labour Turnover and its Cost

3.2.5 - Labour Efficiency Ratio, Capacity and Volume Ratios

3.2.6 - Practice Questions Labour (Part 1)

3.2.7 - Practice Questions Labour (Part 2)

3.3.1 - Introduction, cost card, reason to calculate overhead and problem facinng to calculate overhead

3.3.2 - Absorption, Allocation and Apportionment of Overheads

3.3.3 - Reapportionment of Overheads

3.3.4 - Overhead Absorption Rate,

3.3.5 - Blanket Rate Departmental Rate, Under Over Absorbed Overheads

3.3.6 - Practice Questions Overhead (Part 1)

3.3.7 - Practice Questions Overhead (Part 2)

3.3.8 - Practice Questions Overhead (Part 3)

3.4.1 - Marginal and Absorption Costing, Cost Card under Marginal & Absorption Costing

3.4.2 - Calculation of Profit under Marginal Costing

3.4.3 - Calculation of Profit under Absorption Costing

3.4.4 - Reconciliation of Profit & Loss under Absorption & Marginal Costing

3.4.5 - Practice Questions Marginal and Absorption Costing

3.5.1 - Explain activity based costing (ABC)

3.5.2 - Target costing

3.5.3 - Life cycle costing

3.5.4 - Total quality management (TQM) as alternative cost management techniques

3.5.5 - Practice Questions Alternative Costing Principles

3.6.1 Introduction of Service, Job, Batch and Process Costing, Characteristics and Situation

3.6.2 Calculations of Cost Per Unit of Output, Calculations of Normal Loss

3.6.3 Abnormal Loss and Abnormal Gains, Prepare Process Account

3.6.4 Calculations of Equivalent Units. Cost of Production Report Using FIFO Method

3.6.5 Cost of Production Report Using Weighted Average Method

3.6.6 Distinction Between By Product & Joint Product

3.6.7 Calculations under Service Costing

3.6.8 - Practice Questions (Part 1)

3.6.9 - Practice Questions (Part 2)

3.6.10 - Practice Questions (Part 3)

4.1.1 - Introduction of Budgeting, purpose of budgeting

4.1.2 - Process of budgeting stages in budget preparation

4.1.3 - Functions of Budgets (Sale Budgets, Production Budgets, Usage and Purchase Budget. Labour and

4.1.4 - Budgeted Cost per unit and Budgeted Cost of goods soled

4.1.5 - Cash Budget

4.1.6 - Fixed, Flexible and Flexed Budgets,Explain the importance of flexible budgets in control

4.1.7 - Practice Questions of Functional Budget Preparation

4.1.8 - Practice Questions of Cash Budget

4.1.9 - Practice Questions of Budgetary Control Statement

4.2.1 - Incremental, Rolling and Zero base Budgets

4.2.2 - Approaches of Budgeting (Imposed and Participate Style)

4.2.3 - Practice Questions of Behavioral Aspects of Budgeting

4.3.1 - Introduction of Capital Budgeting, Capital and Revenue Expenditure, Relevant Costing Concept

4.3.2 - Payback Period

4.3.3 - Time Value Money, Compounding and Discounting

4.3.4 - Net Present Value, Discounted Pay Back Period

4.3.5 - Internal Rate of Return

4.3.6 - Annuity

4.3.7 - Perpetuity

4.3.8 - Nominal and Effective Interest Rate

4.3.9 Practice Questions of Capital Budgeting (Part 1)

4.3.10 Practice Questions of Capital Budgeting (Part 2)

4.4.1 - Sampling & Type of Sampling

4.4.2 - High Low Method (Simple)

4.4.3 - High Low Method (Change in Fixed Cost)

4.4.4 - High Low Method (Change in Variable Cost)

4.4.5 - Linear Function using Regression Analysis

4.4.6 - Correlation Coefficient & Coefficient of Determination

4.4.7 - Time Series Analysis and Calculation of trend, including the use of regression

4.4.8 - Calculate moving averages

4.4.9 - Calculate moving averages. Additive model

4.4.10 -Calculate moving averages. Multiplicative model

4.4.11 - Explain the purpose of Index Numbers

4.4.12 - Spreadsheet

4.4.13 Practice Questions of High-Low Method

4.4.14 Practice Questions of Spreadsheets

4.4.15 Practice Questions of Regression Analysis

4.4.16 Practice Questions of Time Series Analysis

6.1.1 Role in performance measurement. Discuss and calculate measures of financial performance

6.1.2 Non financial measures. Discuss critical success factors and key performance indicators. Persp

6.1.3 Discuss the role of benchmarking in performance measurement

6.1.4 Practice Questions of Performance Measurement (Part 1)

6.1.5 Practice Questions of Performance Measurement (Part 2)

6.2.1 Distinction Between Data and Information, Attributes of Go

6.2.2 Describe the purpose and role of cost and management acc

6.2.3 Present information

6.2.4 Practice Questions of nature & Purpose of Management

6.2.5 Practice Questions of Data & Information

6.2.6 Practice Questions of Presenting Information