| 1 | Introduction to Basic Cost Concepts Preview | 05:00 |
| 2 | Costing, Cost Accounting and Cost Accountancy | 02:33 |
| 3 | Objectives of Cost Accounting | 04:09 |
| 4 | Difference between Financial and Cost Accounting | 05:10 |
| 5 | Difference between Management Accounting and Cost Accounting | 03:05 |
| 6 | Cost Classifications | 02:22 |
| 7 | Cost classification based on time period | 02:32 |
| 8 | Cost classification based on Behaviour | 02:53 |
| 9 | Committed FC and Discretionary FC | 04:08 |
| 10 | Cost classification on the basis of element | 02:24 |
| 11 | Cost classification based on Relationship | 01:32 |
| 12 | Cost classification based on Controllability | 02:04 |
| 13 | Cost classification based on Normality | 02:02 |
| 14 | Cost classification based on Attributability | 01:14 |
| 15 | Cost classification based on relevance to decision making | 05:22 |
| 16 | Cost classification on the basis of cause and effect relationship | 02:05 |
| 17 | Cost classification on the basis of payment | 03:20 |
| 18 | Cost classification on the basis of function | 05:01 |
| 19 | Cost sheet intro | 02:34 |
| 20 | Cost classifcation for cost sheet | 02:23 |
| 21 | Simple cost sheet | 04:06 |
| 22 | Comprehensive cost sheet | 06:54 |
| 23 | Introduction to Material Costing | 06:00 |
| 24 | Objectives of material cost controlling | 02:22 |
| 25 | Requirements of Material cost control | 05:58 |
| 26 | Elements of material cost control | 01:23 |
| 27 | Techniques of material cost control | 01:57 |
| 28 | Decision making in material purchases | 01:25 |
| 29 | Material purchase procedure | 03:16 |
| 30 | Supplier selection procedure | 02:46 |
| 31 | Supplier payment procedure | 01:59 |
| 32 | Just in Time Purchases | 04:02 |
| 33 | ABC Analysis | 05:46 |
| 34 | Introduction | 02:47 |
| 35 | Diff b/w DLC ILC | 02:24 |
| 36 | Labour Cost Control | 02:01 |
| 37 | Roles of Dept in Controlling Lab Cost | 04:02 |
| 38 | Factors Controlling Labour Cost | 05:39 |
| 39 | Collection of Labour Cost | 02:35 |
| 40 | Time Keeping | 04:03 |
| 41 | Traditional Time Keeping Method | 05:15 |
| 42 | Mechanical Time Keeping | 08:03 |
| 43 | Requisites of Good Time Keeping System | 02:53 |
| 44 | Time Booking | 07:05 |
| 45 | Reconciliation Gate Card and Job Card | 02:39 |
| 46 | Objectives of Time Keeping | 02:03 |
| 47 | Payroll Procedure | 03:28 |
| 48 | Idle Time | 07:06 |
| 49 | Overtime Premium | 05:40 |
| 50 | Effects of OT on Productivity | 02:21 |
| 51 | Steps for Controlling Overtime | 03:11 |
| 52 | Labour Turnover | 04:31 |
| 53 | Labour turnover due to new recruitment | 04:46 |
| 54 | Causes of Labour Turnover | 06:28 |
| 55 | Effects of Labour Turnover | 03:58 |
| 56 | Steps available for minimising labour turnover | 02:55 |
| 57 | Introduction | 03:57 |
| 58 | Overhead Classification | 02:59 |
| 59 | Functional Overheads | 06:34 |
| 60 | Overheads by Nature | 04:48 |
| 61 | Overheads by Element | 04:53 |
| 62 | Overheads by Controllability | 02:15 |
| 63 | Advantages of Classification of Overheads | 09:03 |
| 64 | Accounting and control of overheads | 03:53 |
| 65 | Steps in estimating and absorbing overheads | 10:54 |
| 66 | Allocation and Apportionment | 02:26 |
| 67 | Apportionment Methods of Common Expenses | 10:34 |
| 68 | Bases of apportioning Overheads | 07:12 |
| 69 | Reapportionment of Service Dept OHs | 07:05 |
| 70 | Case Study on Direct Distribution Method | 13:55 |
| 71 | Case Study - Step Method | 06:34 |
| 72 | Case Study - Simultaneous Equation Method | 11:33 |
| 73 | Case Study - Repeated Distribution Method | 21:36 |
| 74 | Case Study - Trial and Error Method | 19:39 |
| 75 | Introduction | 02:56 |
| 76 | Standardd Cost Definition | 02:56 |
| 77 | Setting up of Standard Cost | 04:13 |
| 78 | Standard Costing Definition | 02:24 |
| 79 | Physical Standards | 03:24 |
| 80 | Material Quantity Standards | 03:56 |
| 81 | Labour Time Standards | 04:06 |
| 82 | Overhead Standards | 01:22 |
| 83 | Problems in setting physical standards | 06:16 |
| 84 | Types of Standards | 06:01 |
| 85 | Need for Standard Costing | 03:26 |
| 86 | Process of Setting Standards | 01:58 |
| 87 | Types of Variances | 04:42 |
| 88 | Introduction | 02:07 |
| 89 | Material Cost Variance | 04:20 |
| 90 | Material Price Variance | 03:42 |
| 91 | Material Usage Variance | 09:17 |
| 92 | CS Material Cost Variance | 05:58 |
| 93 | Comprehensive Case Study on Material Cost Variance | 11:05 |
| 94 | MCV more than one material | 15:21 |
| 95 | Comprehensive Case Study MCV | 28:59 |
| 96 | Labour Cost Variance | 05:34 |
| 97 | Labour Rate Variance | 01:41 |
| 98 | Labour Efficiency Variance | 09:13 |
| 99 | Case Study - Labour Cost Variance | 06:21 |
| 100 | Comprehensive Case Study LCV | 28:24 |
| 101 | Overhead Cost Variance | 03:23 |
| 102 | Production Volume Variance | 08:17 |
| 103 | Overhead Expenses Variances | 01:33 |
| 104 | Variable Overhead Cost Variance | 04:02 |
| 105 | Introduction | 04:23 |
| 106 | Case Study - Composite Units | 06:20 |
| 107 | Case study - bus fare | 17:42 |
| 108 | Case Study - Cost per absolute ton km | 19:00 |
| 109 | Cost Sheet - under Operating Costing | 02:20 |
| 110 | Case Study - Evaluation of facilities | 12:16 |
| 111 | Introduction | 01:17 |
| 112 | Direct Costing | 01:00 |
| 113 | Diff b/w Marginal and Direct Costing | 01:59 |
| 114 | Differential Cost | 01:02 |
| 115 | Diff b/w Marginal and Differential Costing | 02:30 |
| 116 | Diff b/w Variable and Fixed Cost | 04:21 |
| 117 | Semi Variable Cost | 02:20 |
| 118 | Marginal Cost Sheet Format | 02:55 |
| 119 | Marginal Cos Equation | 00:51 |
| 120 | Absorption Costing Format | 01:11 |
| 121 | Diff b/w Marginal and Absorption Costing | 03:32 |
| 122 | Contribution | 00:58 |
| 123 | Profit or loss and Contribution | 01:42 |
| 124 | Decision making Indicators of Marginal Costing | 00:30 |
| 125 | PV Ratio | 03:19 |
| 126 | Indifference Point | 03:48 |
| 127 | Diff between IDP and BEP | 01:31 |
| 128 | Shut Down Point | 02:50 |
| 129 | Case Study on Segregation of Fixed and Variable Cost | 06:13 |
| 130 | Case Study on Break Even Point | 07:41 |
| 131 | Case Study on Compuation of Sales for Desired Profits | 05:01 |
| 132 | Case Study on PVR and BEP | 11:31 |
| 133 | Computation of Price Volume Ratio and BEP | 12:14 |
| 134 | Case Study of Marginal Costing Basic Computations | 16:47 |
| 135 | Case Study on Profit Volume Ratio and BEP | 12:05 |
| 136 | Finding Fixed Cost, PVR and Sales | 10:18 |
| 137 | Marginal Cost Sheet and VC Interpretation | 13:27 |
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