CPA-Cost & Management Accounting-P6-Part2 – uvc.ug

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CPA Course
- ATD Course
Express Revision
Other Courses
Assignments & Tests
Live Sessions
An Account/Register
My Academic Profile
Course Enrollment Procedures
Agents
UVC Canteen
About us
Student Groups Registration
Contacts
CPA-QT-Classwork
CPA-FA-Classwork
UIRI Shop
UIRI Woodwork Production Centre
UVC App

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Paper Content

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Chapter 7: Overheads and Activity based Costing (ABC) 3 Subjects

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7.1 Overhead Classification using ABC

7.2 Long Term variable Costs

7.3 Cost Pools and Cost Drivers

Chapter 8: Cost Accounts 4 Subjects

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8.1 Interlocking Cost Accounts

8.2 Accounting entries in Cost ledger

8.3 Integrated Cost Accounts

8.4 Examples of Integrated Accounts

Chapter 9: Job Batch and Contract Costing 10 Subjects

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9.1 Job Costing

9.2 Quoting for the Job

9.3 Example of Job Costing

9.4 Batch Costing

9.6 Features of a Contract

9.7 Contract Costing Procedures

9.8 Contract Accounts

9.9 Profit on Contract

9.10 Examples of Contracts

Chapter 10: Process Costing 15 Subjects

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10.1 Features of Process Costing

10.2 Process accounts preparation

10.3 Process Account

10.4 Flow of costs in process costing system

10.5 Basis for Process Costing

10.6 Process losses

10.7 Normal process losses

10.8 Abnormal process losses

10.9 Examples of Process costing accounting

10.10 Work in Progress (W.I.P)

10.11 Equivalent Units

10.12 First in First out (FIFO) method

10.13 Weighted Average cost Method of Valuation

10.14 Joint and Bye-Product Costing

10.15 Joint products in service organisation

Chapter 11: Absorption and Marginal Costing 8 Subjects

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Chapter Content

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11.1 Absorption Costing

11.2 Marginal Costing

11.3 Absorption Vs Marginal Costing

11.4 Income statement under absorption costing system

11.5 Income statement based on absorption costing

11.6 Income statement under Marginal costing

11.7 Changes in the level of Activity

11.8 Inventory (Stocks) and variable Costing

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