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Thursday, 22 May 2014

IPCC COSTING &FM IMPORTANT THEORY NOTES

Go Through the Important Theory Questions in Costing and FM, for CA IPCC May 2014 Exams.
Even though enough care is taken while selecting the questions, students are recommended not to put in too much reliance on these. 
       Costing:
          Discretionary Costs
          Conversion Cost
          Product Costs Vs Period Costs
          Bin Cards Vs Stores Ledger
          Allocation and Apportionment
          Accounting Treatment for Over-time Premium
          Short Notes on General Ledger Adjustment Account
          Advantages of Cost-Plus Contract

       Financial Management (FM):

          External Commercial Borrowings
          Business Risk Vs Financial Risk
          ADR Vs GDR
          Role of CFO
          Types of Floats in the context of Cash Management
          Benefits of Optimum Capital Structure
          Ploughing Back of Profits