Direct and Indirect Cost Accounting | EDUCBA

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COST ACCOUNTING

Fundamentals of Cost Accounting

Introduction to Cost Accounting (11:01)
Direct and Indirect Cost Accounting (9:05)
Behavior of the Cost (10:40)
Example of Behavior of the Cost (4:53)
Cost Function and Cost Estimation (10:33)
High Low Method (8:29)
Example of High Low Method of Cost (9:15)
Cost Volume Profit Analysis (11:58)
CVP Model Analysis Assumption (9:42)
Example CVP Model Analysis Assumption (3:32)
Contribution Margin ratio of Cost (9:14)
Fixed Cost and Sales Volumes (6:10)
Equation Method of Cost (8:04)
Contribution Margin Method of Cost (11:39)
Margin of Safety and its Example (7:08)
Margin of Safety and its Example Continues (5:23)
Exampls Cost Accounting (All Asceptd) (7:04)

Advanced Cost Accounting Techniques

Meaning Of Cost Sheet (5:59)
Pattern A Cost Sheet (8:06)
Cost Of Production And Cost Of Sales (5:15)
Example Of A Cost Sheet (7:15)
Example Of A Cost Sheet Continues (6:09)
Detail Of Cost And Calculate Profit (10:00)
Job Costing (6:32)
Limitation Of Job Costing (5:44)
Examples Of Job Costing (8:05)
Examples Of Job Costing Continues (6:24)
Data Pertaining Job Costing Example (11:57)
Batch Costing (10:25)
Binder In Batch Costing Example (9:51)
Batch Costing Profitability Example (8:30)
Batch Costing Profitability Example Continues (7:26)
Activity Based Costing (9:06)
Example Of Activity Based Costing (5:50)
Total Cost Using Activity Based Costing (7:49)
Cost Driver In Activity Based Costing (5:38)
Volume Of Cost Diver (8:29)

Cost Analysis and Decision Making

Introduction to Cost Allocation (10:13)
Step For Cost Allocation (5:43)
Indirect Cost (8:36)
Basis of Apportionment (10:09)
Example Basis of Apportionment (11:39)
Allocation Service Department Cost (6:55)
Method of Re-Apportionment Cost (6:33)
Direct Re-Distribution Method (7:45)
Direct Re-Distribution Method Continues (7:06)
Example Step Down Method (12:23)
Two Department in Step Down Methods (11:47)
Example of Direct and Step Down Method (8:07)
Example of Direct and Step Down Method Continues (7:19)
Reciprocal Re-Distribution Method (6:10)
Reciprocal Re-Distribution Method Example (7:34)
Overhead Absorption Rate (7:43)
Example Overhead Absorption Rate (6:57)
Over Absorption and Under Absorption new (9:15)
Profitability Analysis (7:59)
Profitability Analysis Continues (4:37)

Costing Methods for Performance Evaluation

Introduction to Decision Making (8:27)
Relevant Cost In Marginal Costing (5:32)
Non Relevant Cost In Marginal Costing (8:40)
Example of Relevant Costing (9:34)
Example of Relevant Costing Continues (8:16)
More on Relevant Costing (10:17)
Concept of Opportunity Cost (7:48)
Concept of Opportunity Cost Example (7:11)
Concept of Opportunity Cost Example Continues (7:53)
Other Cost Concept (10:56)
More on Cost Concept (10:08)
Example of Cost Concept (2:26)
Marginal Costing (7:17)
Example of Marginal Costing (6:42)
Independent Situtaion of Marginal Costing (9:46)
Independent Situtaion of Marginal Costing Continues (3:58)
Cost Volume Profit(CVP) Analysis (9:35)
Contribution Margin Ratio (5:34)
Break Even Analysis (12:16)
Target Profit Analysis (9:19)
Example of Target Profit Analysis (6:03)
Example of Target Profit Analysis Continues (7:09)
Graph of Analysis (4:02)
Decision making Using Cost Costing and CVP Analysis (8:35)
Example of Decision Making (5:44)
Impact Realisation Value and Route Maintaince Cost (10:35)
Cost Indifference Example in Decision Making (9:11)
Different Types of Cost Indifference (9:20)
Output Range and Machine Preferences in Cost Indifference (3:08)
Calculating Cost Indiffernce and Interpret Result (11:12)
Calculating Opportunity Cost (7:30)

Specialized Topics in Cost Accounting

Introduction to Process Costing (8:34)
Meaning and Principle Of Process Costing (11:36)
Pratical of Process Costing (9:55)
Difference Between Process Costing and Job Costing (5:56)
Process Costing Accounts (6:37)
Pratical Example of Process Accounts (8:21)
Pratical Example of Process Accounts Continues (8:24)
Key Terms of Process Costing (10:01)
More on Key Terms of Process Costing (3:49)
Normal Loss in Process Account (8:24)
Example of Normal Loss in Process Account (9:39)
Different Types of Process Account (10:00)
Example of Abnormal Loss (5:42)
Concept of Equivalent Production (7:54)
Concept of Equivalent Production Continues (6:51)
Valuation of Work Progress Inventory (8:03)
Example of Equivalent Production (5:19)
Average Method in Work Progress Inventory (8:56)
Example of Average Method (7:47)
Joint Product and By Product (10:37)
Physical and Average Unit Cost in Joint Product (8:43)
Contribution Margin method in Joint Product (9:02)
Market Value Method in Joint Product (12:23)
Acaounting For By Product (10:59)
Spoilage and Rework (7:29)
Spoilage and Rework Continues (7:12)

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Direct and Indirect Cost Accounting

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