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Basic Concept - Dani Ki Costing - CA IPCC Video Lectures

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<b><span style="font-size: large;">Basic Concept - Dani Ki Costing - CA IPCC Video Lectures</span></b></div>
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<b><span style="font-size: large;">Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></span></b></div>
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<b><u><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Dani
  Ki Costing<o:p></o:p></span></u></b></div>
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  Video Lectures<o:p></o:p></span></b></div>
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<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Basic
  Concept<o:p></o:p></span></b></div>
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<span style="font-size: 12pt;">Lecture
  1<o:p></o:p></span></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=h0Xe5eqdboA"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=n7pqtELsD6Q"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
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  3</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=tnaThzRNgPI"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=HQr6CaN08sY"><span style="color: blue;">Part
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=Eo6Abpyygtw"><span style="color: blue;">Part
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<span style="font-size: 12pt;">The
  End<o:p></o:p></span></div>
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<span style="font-size: large;"><b>Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></b></span></div>
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<u><b><span style="font-size: large;">Basic Concepts of Costing</span></b></u></div>
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<span lang="EN-US">Costing is a technique to determine the cost of product or service
or any other thing whose value can be quantified. Basic concepts consist of
basic understanding of the terms like cost, costing, cost accounting and cost accountancy,
cost units, cost centers, cost objects, cost drivers, etc. Cost is nothing but
the expenditure incurred for manufacturing a product or providing service or
any other activities.<o:p></o:p></span></div>
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<span lang="EN-US">Cost accounting can be used at many different areas. It has a very
wide scope as it is used for the purpose like cost accounting, cost analysis,
cost comparisons, cost control, cost reporting, and much other compliance. In
short it is of great use for management for decision making regarding setting
of sales price of the product, setting profit margin, for making cost cutting
techniques and other decisions which may be helpful in increasing profitability
of the business.<o:p></o:p></span></div>
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<span lang="EN-US">The cost accounting is a concept in which the accounts are prepared
to provide information regarding ascertainment of cost while in case of
financial accounting; the purpose is to provide information regarding financial
performance and status of the unit. Cost Accounting is very important to have
control over direct and indirect cost, measuring efficiency, for preparing
budgets, for determining price, and the most essential point is it is very
helpful in curtailing of loss during the off season. <o:p></o:p></span></div>
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<span lang="EN-US">The cost accounting system carries lots of advantages such as it
helps in reducing cost, can be used in analyzing product profitability and also
important in analysis of variance. To avail such advantages, a good cost
accounting system is required. The prerequisites of a good cost accounting
system is the date collected must be accurate, it must act as support for
management and the cost accounting system must be simple and informative. <o:p></o:p></span></div>
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Basic Concept - Dani Ki Costing - CA IPCC Video Lectures

Basic Concept - Dani Ki Costing - CA IPCC Video Lectures Basic Concept - Dani Ki Costing - CA IPCC Video Lectures | Basic Concept - Dani...

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Cost Sheet (Unit Costing) - Dani Ki Costing - CA IPCC Video Lectures

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<span style="font-size: large;"><b>Cost Sheet (Unit Costing) - Dani Ki Costing - CA IPCC Video Lectures</b></span></div>
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Cost Sheet (Unit Costing) - Dani Ki Costing - CA IPCC Video Lectures | Cost Sheet (Unit Costing) - Dani Ki Costing - CA IPCC Video Lectures | Cost Sheet (Unit Costing) - Dani Ki Costing - CA IPCC Video Lectures | Cost Sheet (Unit Costing) - Dani Ki Costing - CA IPCC Video Lectures | Cost Sheet (Unit Costing) - Dani Ki Costing - CA IPCC Video Lectures<br />
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<span style="font-size: large;"><b>Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></b></span></div>
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<b><u><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Dani
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  Video Lectures<o:p></o:p></span></b></div>
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<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Cost
  Sheet (Unit Costing)<o:p></o:p></span></b></div>
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<span style="font-size: 12pt;">Lecture
  1<o:p></o:p></span></div>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=T1TX_W0qGqg"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
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</td>
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<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=TcTzhNOeuAQ"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 6;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=xnndr8-k9xQ"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 7;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=-CdBki-rI8M"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 8;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=SrHlZQCYyYc"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 9;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=JlnKUG_sA9g"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 10;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=-A5tluomkc8"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 11;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=FXRhK-NWyoQ"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 12;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 13;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 14;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  2 <o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=_WHSLDSD_mo"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 15;">
  <td nowrap="" rowspan="7" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=Fu7DOqab9e8"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 16;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=Ac7DrxUDnIY"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 17;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=DEJVzXe-5tU"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 18;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=9cLCBx1rIGU"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 19;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=bZ1TvMP8l6s"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 20;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=VM0-4PAp5gU"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 21;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
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<tr style="height: 15.75pt; mso-yfti-irow: 22; mso-yfti-lastrow: yes;">
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<span style="font-size: 12pt;">The
  End<o:p></o:p></span></div>
</td>
 </tr>
</tbody></table>
</div>
<br />
<div style="text-align: center;">
<span style="font-size: large;"><b>Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></b></span></div>
<br />
<div style="text-align: center;">
<span style="font-size: large;"><b><u>Cost Sheet (Unit Costing)</u></b></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Cost sheet is prepared in the form of a statement. The statement is
prepared to calculate cost already incurred or to be incurred by the unit. The
cost sheet can be prepared for a particular product, for a cost centre or for a
cost unit. It can be prepared for different interval for example monthly,
yearly, weekly, fortnightly etc. The cost sheet prepared on per unit basis is
generally variable in nature.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Mainly three heads are classified in a cost sheet. They are Direct
Costs, Fixed Overheads and variable Overheads. The first potion of Direct Costs
includes costs like Direct Material Cost and Direct Labor Cost while the Fixed
Overheads covers all the cost that are fixed in nature and the last but not the
least variable overheads covers all the variable cost which is per unit. The
historical cost sheet consisted only two types of costs i.e. Direct Costs and
manufacturing overheads. Variable and fixed overheads were not apportioned
before 20<sup>th</sup> century.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Cost Sheet provides advantage of providing the total cost figure as
well as cost per unit of production. The cost sheet is of great significance
for cost comparisons. It facilitates technique for cost control and preparation
of cost estimates. Cost sheet are mainly used to derive the selling price of
the product. The cost sheet facilitates the freedom of calculating cost for any
volume of production. Cost sheets provide standards / benchmark for the unit.
It will help to get better productivity. Cost Sheet is the basic element of Cost
accounting. It is prepared as a framework for management decision making.<o:p></o:p></span></div>
<br /></div>

Cost Sheet (Unit Costing) - Dani Ki Costing - CA IPCC Video Lectures

Cost Sheet (Unit Costing) - Dani Ki Costing - CA IPCC Video Lectures Cost Sheet (Unit Costing) - Dani Ki Costing - CA IPCC Video Lecture...

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Overhead - Dani Ki Costing - CA IPCC Video Lectures

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<span style="font-size: large;"><b>Overhead - Dani Ki Costing - CA IPCC Video Lectures</b></span></div>
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Overhead - Dani Ki Costing - CA IPCC Video Lectures | Overhead - Dani Ki Costing - CA IPCC Video Lectures | Overhead - Dani Ki Costing - CA IPCC Video Lectures | Overhead - Dani Ki Costing - CA IPCC Video Lectures | Overhead - Dani Ki Costing - CA IPCC Video Lectures | Overhead - Dani Ki Costing - CA IPCC Video Lectures<br />
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<div style="text-align: center;">
<span style="font-size: large;"><b>Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></b></span></div>
<br />
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.65pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 465px;">
 <tbody>
<tr style="height: 26.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
  <td colspan="2" nowrap="" style="background: #4F6228; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><u><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Dani
  Ki Costing<o:p></o:p></span></u></b></div>
</td>
 </tr>
<tr style="height: 26.25pt; mso-yfti-irow: 1;">
  <td colspan="2" nowrap="" style="background: #4F6228; border-top: none; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IPCC
  Video Lectures<o:p></o:p></span></b></div>
</td>
 </tr>
<tr style="height: 26.25pt; mso-yfti-irow: 2;">
  <td colspan="2" nowrap="" style="background: #4F6228; border-top: none; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Overhead<o:p></o:p></span></b></div>
</td>
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<tr style="height: 15.0pt; mso-yfti-irow: 3;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 4;">
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<span style="font-size: 12pt;">Lecture
  1<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=KLCEil7Toz4"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5;">
  <td nowrap="" rowspan="9" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=_Jwg9UMa-28"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 6;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=4PFP0gn4Xto"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 7;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=iHhFoVOYNaM"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 8;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=8U6i4VUFPY0"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 9;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=HZ_UAdwt3Gk"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 10;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=jxfj-fsYrQY"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 11;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=_KPT7R2fZYw"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 12;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=HPZeajsfX1g"><span style="color: blue;">Part
  9</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 13;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 14;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 15;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  2 <o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=WVAmC05FMPM"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 16;">
  <td nowrap="" rowspan="9" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=wGMHaMtHhTs"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 17;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=P0UF2kEboWo"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 18;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=TL5Rew5eUcI"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 19;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=cxw50VcXe28"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 20;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=cR1vbFc3ixY"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 21;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=3QZ9UQu44j8"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 22;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=dJFnCs38zSM"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 23;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=_Fal8dJrBR0"><span style="color: blue;">Part
  9</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 24;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 25;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 26;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  3<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=RecK8_KGN8A"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 27;">
  <td nowrap="" rowspan="4" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=5T30DA82WTk"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 28;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=hJ1f7S8GMb8"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 29;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=jtDm-kRgHlE"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 30;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 31;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 32;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  4<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=0TkyJ3j9_cE"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 33;">
  <td nowrap="" rowspan="7" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=Chp--J-gWNA"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 34;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=Mnr1YzC7YnY"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 35;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=dlIjfZeqV00"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 36;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=P4ivbekrAHc"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 37;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=FHnbKkS4py8"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 38;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=5UBYkSVCDi4"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 39;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 40; mso-yfti-lastrow: yes;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">The
  End<o:p></o:p></span></div>
</td>
 </tr>
</tbody></table>
</div>
<br />
<div style="text-align: center;">
<span style="font-size: large;"><b>Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></b></span></div>
<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="line-height: 115%;"><span style="font-size: large;"><b><u>Overhead Costing</u></b></span><span style="font-size: 16pt;"><o:p></o:p></span></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">The most complicated costing procedure is to calculate and apportion
the cost of overheads. Overheads are the cost incurred to carry out work for
output. The expenses incurred for providing ancillary services, or for the
service which are of no use in themselves but adds utility to the main activity
are termed as overheads. The examples of overheads are heating and lighting
expenses for the factory, machinery service expenses, etc.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">There are different kinds of overheads viz. Factory or Manufacturing
Overheads, Office and Administrative Overheads, Selling and Distribution
Overheads, etc. Such overheads are defined on the basis of their function.
While the overheads defined on the basis of their nature are fixed overheads,
variable overheads and semi – variable overheads. They are also classified on
the basis of elements such as Indirect Material, Indirect labor and Indirect
Expenses. The main classification required for decision making is controllable
cost and uncontrollable cost.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Classification of overheads facilitates controlling the expenses,
preparing budgets and decision making. Distribution of overheads is a procedure
and it is done step wise in the manner by starting it with estimation and
collection of manufacturing overheads and then overheads are allocated to
different departments and then the same are apportioned. The further process
involves re-apportionment of overheads.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">The apportionment is made by following the suitable method from
different methods available such as direct re-distribution method, step method
of secondary distribution or non-reciprocal method and reciprocal service
method. Different methods are also available for absorption of overheads. These
methods are percentage of direct materials, percentage of direct cost,
percentage of direct labor cost, labor hour rate and many others are used.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</div>

Overhead - Dani Ki Costing - CA IPCC Video Lectures

Overhead - Dani Ki Costing - CA IPCC Video Lectures Overhead - Dani Ki Costing - CA IPCC Video Lectures | Overhead - Dani Ki Costing - C...

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Labour - Dani Ki Costing - CA IPCC Video Lectures

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<span style="font-size: large;"><b>Labour - Dani Ki Costing - CA IPCC Video Lectures</b></span></div>
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Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC Video Lectures | Labour - Dani Ki Costing - CA IPCC Video Lectures<br />
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<img border="0" height="242" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhUEP7ssyWBmM80MmfLOaLP9HsFG8RfBxwHrnJ1P8S_8do2L05GpocOKmeEKnQjs1gRgqolPnEiQ1RPJT2TLDArEYhCnFtN_7nO5_Xg0aFEsKgZNi_R18lbrhA0r0zsqlnhSB3lz8zjxmd6/s1600/Labour+-+CA-IPCC.jpg" width="320" /></div>
<br />
<div style="text-align: center;">
<b><span style="font-size: large;">Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></span></b></div>
<br />
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 4.65pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 465px;">
 <tbody>
<tr style="height: 26.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
  <td colspan="2" nowrap="" style="background: #4F6228; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><u><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Dani
  Ki Costing<o:p></o:p></span></u></b></div>
</td>
 </tr>
<tr style="height: 26.25pt; mso-yfti-irow: 1;">
  <td colspan="2" nowrap="" style="background: #4F6228; border-top: none; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IPCC
  Video Lectures<o:p></o:p></span></b></div>
</td>
 </tr>
<tr style="height: 26.25pt; mso-yfti-irow: 2;">
  <td colspan="2" nowrap="" style="background: #4F6228; border-top: none; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Labour<o:p></o:p></span></b></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 4;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  1<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=jItqMqvNlOA"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5;">
  <td nowrap="" rowspan="9" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=_LWCyIBxlnA"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 6;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=JbQQZNZCmbM"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 7;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=G3B4B-q5rbE"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 8;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=PWTUq0rmg1c"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 9;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=nSjfrsda7qY"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 10;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=yvoIWB4w2Bg"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 11;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=7PZFVT-9jRM"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 12;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=KB6Ei8upkXs"><span style="color: blue;">Part
  9</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 13;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 14;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 15;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  2 <o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=1B_Lclp6qek"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 16;">
  <td nowrap="" rowspan="9" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=uUv2BEAJGu8"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 17;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=fgk2RHtmrew"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 18;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=LeX_gyBoLsE"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 19;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=b9fNudlea3E"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 20;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=KF5HwFBv8aw"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 21;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=4WrZPwBuZjY"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 22;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=VwKuFI9cf9Q"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 23;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=xMdvFRvnlSc"><span style="color: blue;">Part
  9</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 24;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 25; mso-yfti-lastrow: yes;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">The
  End<o:p></o:p></span></div>
</td>
 </tr>
</tbody></table>
</div>
<br />
<div style="text-align: center;">
<span style="font-size: large;"><b>Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></b></span></div>
<br />
<div style="text-align: center;">
<span style="font-size: large;"><b><u>Labour Costing</u></b></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Labour cost forms a part of input in the manufacturing and service
providing process. It is one of the main elements of costing. It is also known
as the most wonderful factor of production as it has the potentials to
unlimited increase in output. Labour Costs are classified in two types viz.
Direct Labor cost and indirect labour cost. As material cost, labour which work
in the direct production process are known as direct labour and those that work
for activities other than production are known as indirect labour. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Direct labour is paid wages while indirect labor is paid salary. It
is easy to allocate direct labour cost per unit but it is very difficult to
apportion the indirect cost. Certain basis is required to apportion the same.
To kepp watch on labour cost, labour control is a very important factor. There
are different factors considered for labour cost control such as assessment of
power requirement, wage system, control over labour turnover, labour activity,
etc. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Attendance and Payroll procedures are to be carried out to calculate
the labour cost. It is helpful in calculating overtime, ascertaining idle time,
payroll preparations etc. Different methods are adopted for time keeping such
as attendance register method, metal disc method, time recording clocks etc. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">For calculating labour cost, different calculations are to be made
for idle time, over time, labour turnover, incentives paid etc. Different
decisions and steps are taken to control all this factors that contribute to
labour cost. Management forms systems of wage payment and incentives to control
labor cost and more and more devotion is given to reduce idle time.<o:p></o:p></span></div>
<br /></div>

Labour - Dani Ki Costing - CA IPCC Video Lectures

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<b><span style="font-size: large;">Material - Dani Ki Costing - CA IPCC Video Lectures</span></b></div>
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<div style="text-align: center;">
<span style="font-size: large;"><b>Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></b></span></div>
<br />
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: -1.15pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 465px;">
 <tbody>
<tr style="height: 26.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
  <td colspan="2" nowrap="" style="background: #4F6228; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><u><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Dani
  Ki Costing<o:p></o:p></span></u></b></div>
</td>
 </tr>
<tr style="height: 26.25pt; mso-yfti-irow: 1;">
  <td colspan="2" nowrap="" style="background: #4F6228; border-top: none; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IPCC
  Video Lectures<o:p></o:p></span></b></div>
</td>
 </tr>
<tr style="height: 26.25pt; mso-yfti-irow: 2;">
  <td colspan="2" nowrap="" style="background: #4F6228; border-top: none; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Material<o:p></o:p></span></b></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
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<tr style="height: 15.75pt; mso-yfti-irow: 4;">
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<span style="font-size: 12pt;">Lecture
  1<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=fBVc20_tvmI"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5;">
  <td nowrap="" rowspan="9" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=TEDDsIAN09Y"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 6;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=eoeWV4F1eT8"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 7;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=rAt7X-3ro1w"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 8;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=gJ-3YOcyydo"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 9;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=V0ERSC5HAL4"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 10;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=ewHOdcwxwzU"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 11;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=f8N2kMV76fc"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 12;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=wtRCmpMXcZw"><span style="color: blue;">Part
  9</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 13;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 14;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 15;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  2 <o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=qToQJl7nS6U"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 16;">
  <td nowrap="" rowspan="2" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=3yJKGIbu5P4"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 17;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 18;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 19;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  3<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=jGo-l-GANUc"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 20;">
  <td nowrap="" rowspan="5" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=B7FWf049irc"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 21;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=6C_1Pm96fJ0"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 22;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=LmhtV0gHUKc"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 23;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=Q6ARBkaVUuU"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 24;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 25;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 26;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  4<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=kGzK-2xkx0A"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 27;">
  <td nowrap="" rowspan="5" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=R5T9n-Jm8Hg"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 28;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=03DXDvaFWc8"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 29;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=Sj2Jje-3Tgo"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 30;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=0UjyyQSIuMI"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
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<span style="font-size: 12pt;">The
  End<o:p></o:p></span></div>
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<div style="text-align: center;">
<b><span style="font-size: large;">Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></span></b></div>
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<u><b><span style="font-size: large;">Material Costing</span></b></u></div>
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<span lang="EN-US">Manufacturing process consumes many inputs such as direct material,
labour, overheads etc. The costing of all this inputs is necessary for
calculating the product cost. Thus one wing of costing is costing of material.
Where material means all commodities / physical objects supplied to the
organization for use in manufacturing of product or providing service. Material
can be direct as well as indirect. The material which is used directly in the
manufacturing process as raw material is the direct material while ancillary
goods required for manufacturing are of indirect nature.<o:p></o:p></span></div>
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<span lang="EN-US">Material costing is very important and is useful as the quality of
finished product is mainly dependent on the material. Cost of material affects
the price of a product. A minor reduction in material price may increase the
profitability. Costing of material is also necessary to find out the cost of
carrying the material for production in future days. Material Costing helps to
have control on expenditure so incurred as wastage can be reduced by proper
planning of production and material availability. <o:p></o:p></span></div>
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<span lang="EN-US">Material Control is a system that is required to maintain proper co
– ordination between production department and other department. IT helps in
deciding the purchase quantity, order time and re order time. It helps to carry
out the internal check in the organization. Material Control facilitates proper
reports of purchase, issue, return, utilization, obsolesce, wastage etc of
material.<o:p></o:p></span></div>
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<span lang="EN-US">There should be a standard material procurement procedure. Stock
records can be maintained by use of techniques such as Bin cards, Stock Control
cards and store ledgers. Bu use of such techniques, records can be maintained
in more compact manner. The data so collected will make it very easy for
preparing financial accounts and will keep the stock details clear. In short
material control is of great help for management in decision making and
reducing the wastage and cost of material thereon. <o:p></o:p></span></div>
<br /></div>

Material - Dani Ki Costing - CA IPCC Video Lectures

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