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Paper 8 :

Cost Accounting

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Cost Accounting

Series 1
Series 2
Series 3
01   Introduction to Cost Accounting

 

 3 Lectures                Know More

02   Cost Ascertainment – Elements of Cost

 

 15 Lectures                Know More

03    Cost Accounting Standards

 

3 Lectures                Know More

04  Cost Book Keeping

 

 3 Lectures                Know More

05     Methods of Costing

 

16 Lectures                Know More

06   Cost Accounting Techniques

 

13 Lectures                Know More

07  Cost Sheet

 

 2 Lectures                Know More

08    Past Examination Questions

 

15 Lectures                Know More

05  Methods of Costing

 

11 Lectures                Know More

06    Cost Accounting Techniques

 

5 Lectures                Know More

01    Introduction to Cost Accounting

 

4 Lectures                Know More

02   Cost Ascertainment – Elements of Cost

 

 21  Lectures                Know More

05   Methods of Costing

 

7 Lectures                Know More

07   Cost Sheet

 

3 Lectures                Know More

About Cost Accounting

 

Cost Accounting is the process of recording, classifying, summarising and analysing all costs incurred in performing a process or product. This information forms the basis for many strategic decisions.

As a CMA, this is one of your core competency areas. So, you need to understand these concepts in detail. Acting as an advisor to businesses, you need to know how to help them control their costs. You need to understand the relationship among Cost Accounting, Management Accounting and Financial Accounting. 

 

The topics covered in Cost Accounting at the CMA Intermediate level

  • You are given a basic introduction to cost accounting such as cost ascertainment, cost accounting standards and cost bookkeeping 
  • You will find out the various methods of costing including job costing, batch costing, contract costing, process costing and operating costing 
  • You will learn at a basic level, cost accounting techniques including marginal costing, standard costing and variance analysis, budget and budgetary control 

 

The best approach to study Cost Accounting

  • Gain a thorough understanding of the concepts. Costing is nothing but common sense 
  • Concepts in the paper are not that difficult to understand, so students underestimate the difficulty. Do not fall into this trap. Study it well and thoroughly 
  • Sometimes questions in the exam are wordy and maybe difficult to understand. If you have a thorough grounding in your basics, you should do well. Go over past exam papers to get an idea of how questions are phrased 

Faculty

CA Hariharan K
CA Hariharan K
CMA Raveendranath Kaushik
CMA Raveendranath Kaushik
Venkitakrishnan Hariharan
Venkitakrishnan Hariharan
CA Tarun Jagdish
CA Tarun Jagdish
CA Ashwini K K
CA Ashwini K K

Resources

Question Paper Dec 2018
Question Paper June 2019

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