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In this lecture, you will learn the basic understanding of Functional Budget. NOTE:These beautiful tutorials are in A4 Format and are ready to be printed etc.
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Relevant Costing
Relevant Cost of Material, labour and FOH, is explained in an easy way with logic.
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Decision Criteria
This tutorials will teach you how to pass a decision. Every thing is explained with examples.
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Decision Making
Only First 2 are covered in this tutorial. Tutorials on others will come soom.
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Absorption Costing
The essence of this topic is its Format. It should be written on your heart. And this is given in this tutorial. Reconciliation is also given at the end.
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Marginal Costing
The essence of this topic is its Format. It should be written on your heart. And this is given in this tutorial
CVP Analysis --- Formula
Another popular topic of Cost Accounting. You must learn these formulas to solve questions on this topic.
CVP Analysis --- Graph
This graph is Self-explained. Different Colored lines are used for different sales, Fixed Cost etc.
Types Of Rates
There are two types of rates, Departmental and Blanket rates. These are explained with an example.
Factory Overhead --- Bases
Many different Bases are used to determine FOH rate. This lecture introduces you with all of them.