Video 1 Importance of Maths in CMA

Video 2 Dealing with percentage increase or decrease The basic trick

Video 3 Dealing with percentage increase or decrease Reducing long calculations

Video 4 Case study question of mix percentages increase and decrease

Video 5 Case study question 2 of mix percentages increase and decrease

Video 6 Case study question 3 of mix percentages increase and decrease

Video 7 Dealing with Zeros (0) in calculator The smart approach

Video 8 Concept of Markup, Margin and its conversion

Video 9 Other ways to solve Markup & Margin scenrios

Video 10 The game of Quantity (Q) & Price (P) throughout CMA

Video 11 Numerical Example of Q & P Calculations

Video 1 A Past Paper Question for Practice (Rough working with errors)

Video 2 A Past Paper Question for Practice (Rectifying errors and reaching final solution)

What to do when there is an increase in the Volume of Production OR Sales

How to gross up the materiall when loss is there (2)

What does '1 + x' means

How to gross up the material when loss is there

Why are there different approaches of 'Margin' & 'Markup'

Video 1 Difference between Cost and Mannagement Accounting and the Financial Accounting

Video 2 Direct and Indirect Cost

Video 3 Variable Cost and Fixed Cost

Video 4 Behaviour of Fixed & Variable Cost on Per unit & total cost

Video 5 Semi Variable Cost and High Low Method

Video 1 The Basic concept of Overheads

Video 2 The concept of Overahead Rate

Video 3 What is the ideal base for overhead Rate

Video 4 Practice Question for Calculating Overhead Rate

Video 5 Single Overhead Rate or Multiple rate for different costs

Video 6 Practice Question on Activity Based Costing (Different Bases)

Video 7 The concept of Activity Level and its link with Overhead rate

Video 8 Overhead allocation and the service departments (Simple Scenerio)

Video 9 Cost Allocation to the products on the basis of service department (Practice Question)

Video 10 Other cases of Mutual allocation of service department costs

Video 11 Practice Example using Repeated distribution method

Video 12 Practice Example using Simultaneous equation method

Video 13 Simultaneous Equation Past Paper Question (Q2 Spring 2012)

Video 14 Repeated Distribution Past Paper Question (Q3a Autumn 2017)

Video 15 Repeated Distribution Past Paper Question (Q3b Autumn 2017)

Video 16 Past Paper Question reference for Case 2 problem (and how to identify that)

What to do when same basis is used in Factory Overheads Allocations

Can we always take highest n lowest activities while using 'High Low Method'

Whether the absorbed expense is actual expense

Simultaneous Equations Method & Presentation of Schedule of factory overhead w.r.t to departments

Types of Questions from Factory Overheads

What to do if data for budgeted expenditure is not available

What is difference between Actual & Absorbed Overheads (Part 2)

What is difference between Actual & Absorbed Overheads (Part 3)

What to do with Theory of Overheads

Presentation of Allocation Calculation using percentgae or direct ways

What is difference between Actual & Absorbed Overheads (Part 1)

How to distinguish between Direct & Indirect Labour

Whether the direct expenses of service department shall be allocated to production department

How to make calculation of Under & Over Absorbed Expense

Whether the varying basis of allocation of expense would render marks

What to do if the basis for allocation is not clear

What is other expense in direct expense

Video 1 Basics of Marginal and Absorbtion Costing

Video 2 Marginal Costing explained

Video 3 Illusteration to explain marginal costing over different periods

Video 4 Self Practice Question for Marginal Costing

Video 5 Absorption Costing (using previous example)

Video 6 Self Practice Question for Absorption Costing

Video 7 Reconciling Profits under Marginal and Absorption Costing

Video 8 Practice Question Basic Map of both with reconciliation (Full) (Some issues in voice)

Video 9 Advantages and Disadvantages of Marginal & Absoroption

Video 10 Past Paper Question Q6 (Spring 2017) Slightly modified

Video 11 The story of Budgeted, Applied and Actual

Video 12 Past Paper Question Q3 (Autumn 2020)

Q.4.Spring 2014

Q.7.Spring 2005

Changes in IS w.r.t Marginal Costing when Stage of Completion is given & when it's not given

When Production is same then why the cost of closing stock varies

Marginal Income Statement

How we can identify cost driver in overhead absorbtion (ABC)

Whether the applied rate on closing stock is against the matching concept of Financial Accounting

Video 1 The Link of Cost, Profit, Contribution and Sales

Video 2 A basic example to understand Breakeven

Video 3 Linking the example with breakeven formula

Video 4 Finding Breakeven in Amount (Revenue)

Video 5 The concept of CS Ratio and link with Breakeven

Video 6 Deriving the formulae for Target Profit

Video 7 Summarising all concepts (building the overall map)

Video 8 Numerical Practice Question 1

Video 9 Numerical Practice Question 2

Video 10 Numerical Practice Question 3

Video 11 Numerical Practice Question 4, a bit tricky one (for students to solve and discuss)

Video 12 Breakeven Chart and Margin of Safety

Video 13 Practice Question on Margin of Safety

Video 14 Practice Question 2 on Margin of Safety

Video 15 Past Paper Question (Q2 Autumn 14)

Video 16 Past Paper Question (Q2 Autumn 18) Part 1

Video 17 Past Paper Question (Q2 Autumn 18) Part 2

Video 18 Past Paper Question (Q3 Autumn 15)

Video 19 Past Paper Question (Q7 Spring 19) with genral guidance at end

Video 20 How to deal with multiple products in Breakeven claculations

Video 21 Practice Question on Multiple Products

Video 22 Past Paper Question (Q1 Autumn 19) Part 1

Video 23 Past Paper Question (Q1 Autumn 19) Part 2

Q1. Spring 15

Q6. Spring 2009

Q8. Spring 2016

Q5 AUTUMN 2022

Q.8 Autumn 2017 Breakeven additional practice

When to use different Prior & New periof VC

Different approaches to deal with Breakeven questions

How to arrive at contribution In case of commission as a % of sales

How to deal with Products in Batches

How to work reversely from contribution to calculate Sales

Why is there difference between grossing output & input

Further clarification on Autumn 2018 (Part b)

Video 1 Basic Conspets of Labor

Video 2 Labor Incentive Plans

Video 3 The concept of Learning curve

Video 4 Numerical discussion on learning curve

Video 5 Practice Question on Learning curve

Video 6 Deriving and using the Formula

Importance of Labour Topic

Explanation of Learning Curve & Formula

Whether it is compulsory to make a table in 'Learning Curve' or only formula can be used

What is the purpose & benefit of learninrg curve

Video 1 Basics of Target Costing

Video 2 Additional concepts of Target Costing

Video 3 Practice Question on Traget Costing

Video 4 Practice Question 2 on Traget Costing

Video 5 Past Paper Question (Q7 Spring 2021)

Video 6 Past Paper Question (Q6 Spring 2015) A comprehensive Question

Video 7 Past Paper Question (Q1 Spring 2017)

Video 8 Past Paper Question (Q8 Spring 2019)

Difference of contribution vs Profit in Target Costing

General View of Target Costing & Identification of Target Costing Questions

Whether the Cost gap between Target & Current Cost is measured at the start of production of product

Video 1 Dcouments used in Inventory

Video 2 Cost of Inventory

Video 3 Valuation of Inventory (Lower of Cost or NRV)

Video 4 A recap of Periodic and Perpetual Inventory system

Video 5 FIFO and AVCO methods of Inventory Valuation

Video 6 Numerical Calculations using FIFO and AVCO

Video 7 Advantages & Limitations of FIFO & AVCO

Video 8 Past Paper Practice Q.2 Autumn 2005 (Tailored)

VIDEO 9 PAST PAPER PRACTICE Q.6 AUTUMN 2022

Mehanti Limited (ML) + confusion on adjustments & reconciliation of inventory with its physical balance

Does NRV have to do anything with Inventory Cost Card

Video 1 Concept of relevant cost (Part 1)

Video 2 Concept of relevant cost (Part 2)

Video 3 Relevant costs for material

Video 4 Relevant costs for labor (we are considering to remake this video if required)

Video 5 Relevant costs for overheads

Video 6 Relevant costs for assets used in the project

Video 7 Past Paper Question (Q4 Spring 2008)

Video 8 Past Paper Question (Q7 Spring 2016)

Video 9 Past Paper Question (Q6 Autumn 2018)

Q1 Spring 2018

Q2 AUTUMN 2021

Video 1 Make or Buy Decision (Relevant costs for decision making)

Video 2 Past Paper Question (Q3 Autumn 2018)

Video 1 Limiting Factor Decision (Concept)

Video 2 Limiting Factor Decision (Example 1)

Video 3 Limiting Factor Decision (Example 2)

Video 4 Limiting Factor Decision (Example 3)

Video 5 Past Paper Practice Question on Limiting Factor Decisions (Q.8 Spring 2017)

Video 6 Past Paper Question (Q6 Autumn 2016)

Video 7 Past Paper Question (Q5 Autumn 2010)

Video 8 Past Paper Question (Q5 Spring 2012)

Video 9 Concept of linear programming Past Paper Question (Q6 Summer 2018) not part of syllab

Video 10 Other decisions (One of contract, shut down, further processing)

When to take Fixed Cost in Decision Making Questions

Why do we charge daily wages cost to the project when the daily wager remains idle

How to decide the relevant cost of material

Why we do not take oppurtunity cost of use of a leased asset

Some discussion about past costs

What is the simplest way to identify limiting factor

Video 1 Cost Flow (The Basic Map)

Video 2 The concept of Job Order Costing

Video 3 Basic Illusteration for Job Order Costing

Video 4 2 more examples to understand Job Order Costing

Video 5 Nature of Service and Service Costing

Video 6 The concept of Cost Units

Video 7 Examples of Cost Units

What to do in Job Order Costing

Video 1 Basics of Process Costing

Video 2 Common issues in solving process costing questions

Video 3 Basic Format for Process Costing

Video 4 Material added during process and concept of loss

Video 5 Normal loass without any recovery value

Video 6 Normal loass with recovery value

Video 7 Normal loss with Cost of disposal

Video 8 The basic concept of abnormal loss

Video 9 Abnormal loss without recovery value

Video 10 Abnormal loss with recovery value

Video 11 Making accounting entries for losses

Video 12 The concept of Abnormal Gain

Video 13 Abnormal gain with scrap value of normal loss

Video 14 Making accounting entries for abnormal gain

Video 15 Closing WIP and the concept of equivalent units

Video 16 Alternative way of calculating the 3 statements of WIP

Video 17 Comprehensive Practice Question for Closing WIP

Video 18 Opening WIP (Basic Concpet)

Video 19 Opening WIP as per AVCO and related format & calculations

Video 20 Opening WIP as per FIFO and related format & calculations

Video 21 Loss Identified during the process

Video 22 The JADU'E Format for solving all type of questions in Process Costing

Video 23 Practice Question Opening WIP AVCO (using jadu'e format)

Video 24 Practice Question Opening WIP FIFO (using jadu'e format)

Video 25 Practice Question Loss and Closing WIP (using jadu'e format)

Video 26 Practice Question Loss and Opening WIP AVCO (using jadu'e format)

Video 27 Practice Question Loss and Opening WIP FIFO (using jadu'e format)

Video 28 Recaping all Process costing quickly

Video 29 Past Paper Question (Q1 Spring 2021)

Q3 Autumn 2016

Q4 Spring 2015

Q5 Winter 2011 (MAC)

Q4 AUTUMN 2021

Q1 Autumn 2014

Totka for normal loss inspected during process with different stage of completion of Op.WIP and Cl.WIP

When to make column of Abnormal Loss (Identification)

How to interpret Process Account with respect to entries

Working of Opening Balance of WIP when Stage of Completion is given

Entries of loss in Autumn 2016 question

How to interpret entries of normal loss

Video 1 Basics of Joint and by Product

Video 2 Apportioning costs between joint products

Video 3 Practice Example for Apportioning costs (Method 1) (Some issues in voice)

Video 4 Practice Example for Apportioning costs (Method 2)

Video 5 Practice Example for Apportioning costs (Method 3)

Video 6 Additional Example Joint Product

Video 7 The story of By Product and its treatment in Process costing

Video 8 Joint and By Product Practice Question

Video 9 Joint and By Product Practice Question 2

Video 10 Q.7(a) Spring 2012

Q1 Autumn 2015

Q.1 Autumn 2017 Joint n By Product Additional Practice

Video 1 Basics of Standard costing and Variance Analysis

Video 2 Illustration for understanding varinace in material cost (Part 1)

Video 3 Illustration for understanding varinace in material cost (Part 2)

Video 4 Overall Map for understanding Quantity and rate variances

Video 5 Deriving formulae for all variances (variable costs)

Video 6 Deriving formulae for all variances (fixed cost)

Video 7 Recap of all variances and more elaboration on Fixed Cost variance calculations

Video 8 Comprehensive Practice question using all formulae (Part 1)

Video 9 Comprehensive Practice question using all formulae (Part 2)

Video 10 Past Paper Question (Q4 Autumn 2014)

Video 11 Past Paper Question (Q2 Spring 2013)

Video 12 Past Paper Question (Q1 Spring 2020)

Video 13 Mix and Yield Variance (The basic concept)

Video 14 Mix and Yield Variance (Understanding format using Practice Example)

Video 15 Past Paper Question (Q3a Autumn 2011)

Video 16 Past Paper Question (Q5 Spring 2007)

Video 17 Varinace analysis mix with process costing

Video 18 Past Paper Question (Q5 Autumn 2020) Most comprehensive Question

Video 19 Past Paper Question (Q.3 Autumn 2021) Proper format of answer

Q2 Winter 2014 (MAC CA Final)

Q3 Winter 2009 (MAC CA Final)

Concept of actual & absorbed overheads

What is the Principle of Standard Costing & How is it carried out

How to tackle the question when AVCO method is used in Variance Analysis

Example 40 of Study Text

Video 1 Cost Flow (Revising the concept with other details)

Video 2 Flow and the accounting entries for transfer of Costs to WIP

Video 3 Under or Over Absorbed overheads and other closing entries

Video 4 Type of Book Keeping systems for cost accounting

Video 5 Integrated accounting system and its advantages & disadvantages

Video 6 Comprehensive Example to elaborate Integrated accounting system

Video 7 Interlocking accounting system, flow and its advantages & disadvantages

Video 1 Costs associated with Inventory

Video 2 The concept of Economic Order Quantity (EOQ)

Video 3 EOQ using Tabular and Graph format

Video 4 Deriving the formula for EOQ

Video 5 Assumptions in EOQ

Video 6 Recapping the formula and developing strategy for solving exam questions

Video 7 Past Paper Question (Q1 Spring 2012)

Video 8 Inventory Level and the concept of Buffer Stock

Video 9 Reorder Level and Safety Stock

Video 10 Concept of Stock out Cost

Video 11 Working for Stock out Cost through probability

Video 12 Maximum and Minimum Inventory Level

Video 13 Examples for Min and Max Inventory Level (with Q.6b Autumn 2011) and overall tips for this topic

Past Paper Question Q.1(a) Spring 2014

Past Paper Question (Q.4 Autumn 2018)

Past Paper Question (Q.7 Spring 2020)

Past Paper Question (Q.2 Spring 2017)

Types of Questions in EOQ

Recommendation at the end of session Part 1

Recommendation at the end 2 (How to cope with Breakeven Difficulty)

What about the mixing of topics

Self management before exams

Importance of Mock Attempt

If I were an examiner, how I would have planned questions from 1st Grid 35 TO 45 Marks

Whether new questions should be practiced for gaining more knowledge before paper

How to control anxiety & pressure on the last or exam day

How to boost confidence on last day (the key question approach)

4. Do Ranking of Questions

2. First Hour Questions & Wrongness of '1.8 Formula'

3. Categorization of Questions on the basis of their easiness

5. Time Allocation to Questions

6. What is 'Hard Cap'

7. Summary of Working of first 15 minutes of Reading Time

1. Make a map (Autumn 2021 paper as an example)

How much presentation counts in CMA

How to tackle with an interesting question which is consuming time

How to tackle with very new adjustment in question

Rounding Off vs Fear of doing error

What to do if one finds a difficult question from a favorite topic in paper

What to do if one gets stuck in a question

Whether the working on the same page & irregulated format affect the paper

What to do when same working is required in both parts of same question

Importance of Marking scheme in Paper presntation issues

Whether the maps can be made in paper

Line spacing would help you redo the things soetimes

What is E Marking & Risk of not checking the parts of same question if not attempted consecutively

How to start & end the question

Whether the answer script can be used in landscape when required

Whether the part (b) can be solved of a question when data from part (a) is to be used in it

Would the abbreviations affect the numbers in exams

How much the chapter of overheads is important at the time of revision

Postive Approach for the paper

Which watch should be taken with in exam

Can student expect the questions in exam in sequnec of study text or is it random

Weekly Schedule CMA S23

Colin Drury Management and Cost Accounting 10th edition