CA Inter Costing & CMA Inter Costing Direct Expenses and Overheads video lectures

CA Inter Costing & CMA Inter Costing Direct Expenses and Overheads video lectures...

Direct Expenses
Expenses specifically attributable to specific centres

Direct Cost other than Direct Material & Labour


Example :
Royalty of a specific product
Charges of a specific Job
Part of Prime Cost

Indirect Cost
Cost – not specifically attributable to a Cost Centre

A Common Cost for more than one Deptt/Product
Factory Rent
Lighting/Water Charges of Factory/Office
Advertising, Accounting, Audit fees

Not directly given (does not have own base of charging)
Needs to be absorbed using some other direct/logical bases

Overheads
All Indirect Cost ( Indirect Material/ Labour/Expenses)


Supporting/Common Cost not for a specific job/product


CIMA, London- “ Expenditure on labour, materials or services which cannot be economically identified with a specific saleable cost unit”


To buy this course follow the link below:-

CA Inter Cost and Management Accounting Video Lectures



CMA Inter Cost Accounting video lectures


For further assistance please call us at 8800-999-280/83/84

Join Us on Facebook....


Join Us on Youtube....


Join Us on Linkedin....


Join Us on Instagram....


Join Us on Pnterest...


Join Us on Twitter....


Also Watch.....

CA Inter Costing,Overheads,Overheads video lectures,CMA Inter Costing,Direct Expenses and Overheads,CMA Inter Costing Direct Expenses,Direct Expenses,ca inter,cma inter,ca inter video lectures,cma inter video lectures,ca inter classes,cma inter classes,cma inter online classes,ca inter online classes,