COSTING & FM IMPORTANT by CAhelpers

ICAI always give DHAMAKA surprises in this paper.

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Costing::
1. Standard costing,
2. Marginal costing,
3. Material (EOQ, ROL, MAX, MIN & AVG level)
4. Operating costing (Transportation industry),
5. Process (Inter process profit, basic some with abnormal profit & loss)
6. Flexi-budget,
7. Key
limiting factor, JP/BP,
8.
Non integral a/c

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FM:
1. RATIO (Balance sheet, P&L A/c, application of formulas of ratio)
2. CAPITAL
BUDGETING (sum that include Taxation, whole chapter imp)
3. FUND FLOW,
4.
CAPITAL STRUCTURE
PLANNING (Cost of capital & capital structure planning)
5. Working capital management


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*THEORY*

COSTING & FM theory is very important in that FM is more imp as
costing theory u can answer
without having in-depth
knowldge
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FM: CFO, CAP STRUCTURE, W/ C mgt, VARIOUS SOURCES OF
FINANCE & basics., Financial tools
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COSTING: classification of
cost, VARIOUS UNITS OF
COSTING 4 VARIOUS
INDUSTRIES, cost centres,
MARGINAL & Basic.




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important chapters should be prepared very carefully. BUT DON'T GET DEPENDENT ON IMP BECAUSE WE CAN NEVER PREDICT ICAI. But We can say it may cover 65-75 marks.


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-Team CAhelpers


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send-
ON CA_GYANonSMS


to 09870807070


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