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Author: admin

FR IFRS Uncategorized

IAS 1 – Presentation of Financial Statements

November 16, 2022November 16, 2022 admin

International Accounting Standard 1 – IAS 1   Objective This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both […]

Standard Costing 
ACCA MA Management Accounting

Standard Costing 

November 5, 2021 admin

Standard costing  includes setting standard rates to absorb material , labour ,overheads. Setting of standards rates helps in  exact valuations , strengthening control over differences […]

PROCESS COSTING – PART 3
Uncategorized

PROCESS COSTING – PART 3

October 26, 2021October 26, 2021 admin

PROCESS COSTING – PART 1 PROCESS COSTING – PART 2 Cases with Opening work in PROGRESS (WIP) Till now we assume that there is no […]

PROCESS COSTING  – PART 2
MA Management Accounting

PROCESS COSTING – PART 2

October 20, 2021October 26, 2021 admin

PROCESS COSTING – PART 1   Equivalent Units Continuous production with different processes faced a problem, i.e. how to deal with processes which were not […]

PROCESS COSTING – PART 1
MA Management Accounting

PROCESS COSTING – PART 1

October 12, 2021October 26, 2021 admin

In entities mass production involving, it is difficult to calculate on base of individual units, so to make issues simple costs are accounted  making processes […]

CONTRACT COSTING
ACCA MA Management Accounting

CONTRACT COSTING

October 12, 2021 admin

  Contract   Costing Easy to understand “ job order costing on larger scale”. For construction of building and other large scale wok which take considerable […]

BATCH COSTING – EXPLAINED
AA MA Management Accounting

BATCH COSTING – EXPLAINED

October 9, 2021 admin

BATCH COSTING Batch costing is similar to job order costing ,the only difference is that costing focus moves from job orders to batches. It is […]

BREAK EVEN ANALYSIS
Uncategorized

BREAK EVEN ANALYSIS

October 6, 2021 admin

  Breakeven is the point at which at profit is “ZERO”. It’s important for entity to know how much revenue to revue it has to […]

Marginal and Absorption Costing Methods
ACCA MA Management Accounting

Marginal and Absorption Costing Methods

October 4, 2021 admin

Marginal and Absorption Costing Methods The main difference between marginal costing and absorption costing is that Under Marginal costing all the fixed cost is treated […]

Allocation and Apportionment of Overheads
MA Management Accounting

Allocation and Apportionment of Overheads

October 3, 2021October 3, 2021 admin

  Allocation of overheads (OH) Apportionment of overheads (OH)   Charging to overhead to specific department                   […]

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  • IAS 1 – Presentation of Financial Statements
  • Standard Costing 
  • PROCESS COSTING – PART 3
  • PROCESS COSTING – PART 2
  • PROCESS COSTING – PART 1
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