Process Costing | CA Inter Cost & Management Accounting Chapter 10 | As Per ICAI New Scheme
Process Costing | CA Inter Cost & Management Accounting Chapter 10 | As Per ICAI New Scheme
In This Video We Will Discuss Process Costing all Concepts and Problems With Solutions and CA Intermediate Cost Accounting Chapter - 10 Have Been Discussed By Chandan Poddar Sir For CA Intermediate Grooming Education. #CostingCommando
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Topics Covered:-
Introduction and basic question
Treatment of abnormal loss
Treatment of abnormal gain
Question for practice
Question for practice - 2
Statement of equivalent production
Statement of equivalent production part 2 Ab. loss and gain
Complete question of WIP FIFO method
Complete question of WIP weighted average method
Output partly sold and partly transferred to next process
Time Stamp:
0:00 Intro
0:13 Process Costing
27:28 Summary
28:37 Question
38:50 Incomplete Units
48:24 Fifo Method
1:15:56 Summary
1:23:19 Computation of Cost Per Unit
1:27:48 Valuation
1:46:45 Summary
MEANING OF PROCESS COSTING: Process Costing is a method of costing used in industries where
the material has to pass through two or more processes for being converted into a final product. It is defined as "a method Of Cost Accounting whereby costs are charged to processes or operatlons and averaged over units produced'. A separate account for each process is opened and all expenditure pertaining to a process is charged to that process account. Such type of costing method is useful in the manufacturing of products like steel, paper, medicines, soaps, chemicals, rubber, vegetable oil, paints, vamish etc. where the production process is continuous and the output of one process becomes the input of the following process till completion.
Basic features: Industries, where process costing can be applied, have normally one or more of the
following features:
Each plant or factory is divided into a number Of processes, cost centres or departments, and
each such division is a stage Of production or a process.
Manufacturing activity is carried on continuously by means of one or more process runs
sequentially, selectively or simultaneously.
The Output Of one process becomes the input Of another process.
The end product usually is of like units not distinguishable from one another.
It is not possible to trace the identity Of any particular lot Of Output to any lot Of input materials. For
example, in the sugar industry, it is impossible to trace any lot of sugar bags to a particular lot
sugarcane fed or vice versa
Production of a product may give rise to Joint and/or By-Products.
Costing Procedure: The Cost of each process comprise
(i) Materials (ii) Labour (iii) Direct expenses, and (iv) Overheads of production
Materials: Materials and supplies which are each process are drawn against material above drawn materials will be used should be requisitions from stores. Each process for which debited with the cost Of materials consumed basis Of the information received from the Cost Accounting department. The finished pro second process; under such a situation transfer from the first process and thirst process generally become the raw materials Of unt Of second process, be debited with the cost of additional material required under this second process
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#CAInter #ProcessCosting #Costing #Cost&Management #Chapter10 #ICAI #ChandanPoddar #CostingCommando
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Awesome Class sir....Worth Investing 2 hours to get complete grip on the chapter...Really enjoyed your Teaching..Thank you sooo much sir
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2 жыл бұрын
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@monagupta8489
2 жыл бұрын
Really
Sir Your classes are available at very cheap rate and ur Quality of teaching is lot better then so called cost experts.....
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2 жыл бұрын
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@shubhankar_tengshe
Жыл бұрын
No, it is available at affordable rate ❤
Thank you so much sir for making the chapter so easy with ur teaching skills.. stay blessed and keep helping us! Hare krishna🙏 ❤️
Thanks your style of teaching is very amazing ❤️
Sir you are the best teacher.... Thanku for making our concepts clear and providing in-depth knowledge😃
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@van4541
2 жыл бұрын
@@CAIntermediateGrooming yes SIR, will definitely recommend and share ur videos...
Thank You so much sir. Equivalent Production was my doubt from the beginning and you made it so easy. Thank you.
@CAIntermediateGrooming
2 жыл бұрын
Most welcome
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2 жыл бұрын
Dear Kuldeep, Students like you are the real blessings for teachers. Thanks for writing beautiful words.
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3 жыл бұрын
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Great way of explaining this chapter.🙌
Thanks you sir for making this chapter easier ❤️
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2 жыл бұрын
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Awesome lecture sir..ek dum clarity milgayi..Tq🙏 Jai shree krishna ❤️
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3 жыл бұрын
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Thanks for teaching the concept! Your way of approaching problem has made life easy for many student. Also, one minute correction in the video @ Time Stamp - 14:02, Value of output is 438533.
@pkmishra6763
9 ай бұрын
full chapter covered hai kya yha ??
You are amazing at what you do! Your passion and dedication is beyond words! Thank you for getting me through this hard quick revision, I honestly would have never clear my concepts if it was not for your help! Thank you so much sir once again!🥰
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Жыл бұрын
Dear Aryan, You're most welcome
You explained far better than renowned faculties. I had bought lectures from purushottam sir but my concepts got cleared by watching your single lecture....kudos to your hardwork💫 Thank you so much ❤️
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Жыл бұрын
Welcome
@kasakgoyal12
11 ай бұрын
SAME HERE
@pkmishra6763
9 ай бұрын
@@kasakgoyal12full chapter hai ye, Yha pe ??
@priyanshusharma-yv4mp
26 күн бұрын
Same here !
thankyou so much sir.. with your simple and clear explanation, this chapter also done!
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Жыл бұрын
Welcome
Thank you sir it's helps a lot ☺️✨
Amazing vedio it is... He covered everything in one vedio... Worth watching this vedio 🙌... Thanku so much sir ❣️🙏🏻
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2 жыл бұрын
Most welcome 😊
Sir your really helped me alot in understanding the concepts... Thankyou so much sir
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2 жыл бұрын
You are most welcome
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Ek hi dil hai Sir, kitni baar jeeto ge ❤❤ Loved the session
Thanks a lot sir. You are awesome. Best costing lecture
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2 жыл бұрын
Most welcome
Thanks a lot sir, It took me about 4 hour to complt the class.but it worth it to spend the time.its all clear to me .. God bless u sir.i am happy to attend the class thanks a lot once again😊
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2 жыл бұрын
All the best
Thank you soo much sir.. it was a worth investing 2 hours .. this gives awesome conceptual clarity and a next level confidence in chapter ..again thank you sir for your efforts🙏🙏🙌
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2 жыл бұрын
Always welcome
super clear excellent lecture so understandable lecture ever in life
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2 жыл бұрын
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Thank you sir for such a great help from your side ☺☺
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Really nice way to make everything easy 👍👍
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2 жыл бұрын
Thanks a lot 😊
sir thankyouu soo much sir for providing classes. i was so tensed about costing but now i am feeling confident sir. thankyou so much sir
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2 жыл бұрын
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Jai shree shyam sir🙏 The way you explain and clear every topic is unmatchable. My doubts gets solved here everytime. Thank you so much sir.😊 I am constant subscriber of your channel since foundation. @grooming education academy.
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2 жыл бұрын
Always welcome
You are great sir
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3 жыл бұрын
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Sir I'm not a CA student. I am preparing for civil services and opted for Commerce and Accountancy as my optional subject. I can't thank you enough for this lecture. I wasn't told in this way in my coaching. I wasted 10 hours worth of lectures and still couldn't do practical sums. But this two hour lecture has made me so confident about this topic. Thank you so much sir.
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Жыл бұрын
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From the following information prepare statement of equivalent unit Particulars. Unit Opening stock of inventory. 500 (60% complete) Unit introduce during year. 10000 Closing stock of inventory. 200 (40% complete)
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2 жыл бұрын
Dear Yash, you can ask your query in the discussion forum, which is available in our course below video lectures; our subject expert will reply to you directly in the discussion forum. if you are not enrolling in our course yet then you can enroll by click on this link: www.escholars.in/s/store/courses/description/CA-Inter-Online-Classes For any query, you can chat with us on WhatsApp by click on this link 👉 wa.me/918888880402, our counselling experts will provide you an instant reply with better guidance.
Sir crystal clear hogya concept bhot shukriya aapka
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2 жыл бұрын
We are glad to help you, divyam agarwal. keep supporting and don't forget to subscribe to our channel.
Thank you sir your doing great job..
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Жыл бұрын
Most welcome
Process costing was one of the most difficult chapter for me the content taught by you is awesome it is like a miracle to explain this chapter in such a short duration thanks a lot
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2 жыл бұрын
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Hi sir In institute material Normal loss is taken on opening WIP also. Is it ok if we donot take normal loss on OP WIP
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2 жыл бұрын
Dear student, you can ask your query in the discussion forum, which is available in our course below video lectures; our subject expert will reply to you directly in the discussion forum, so kindly visit our website:- www.escholars.in/ you will get more content and guidance there.
Sr iske upr average method ki video bhi yhi hai ?
Sir Thank u so much sir ki aapne yeh video hmare liye bnaya sir sir really me esh video ko dekhne se phle mujhe processs costing ka kuch concept smjh me hi nhi aa rha tha but thanks to your video sir mere ab chapter se related sarey doubts khtm ho gye sir thank u so much sir
@CAIntermediateGrooming
3 жыл бұрын
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Sir I have problem in illustration 9 of ICAI module plz.tell me is closing work in progress of process 1 is it opening stock of next process ?? Do u take it at the time of preperation of statement of cost ?? Plz.give me reply sir🙏🙏🙏
@CAIntermediateGrooming
3 жыл бұрын
Dear Jaspreet Kaur, kindly note that you can ask your query in the discussion forum, which is available in our course below video lectures; our subject expert will reply to you directly in the discussion forum so kindly visit our website:- www.escholars.in/ you will get more content and guidance there. For any kind of assistance, you can contact us at 888 888 0402.
Thank you so much sir 🙏🙏
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2 жыл бұрын
Your always welcome Kartik Badiger, keep supporting so we can make more videos for you. Kindly share this video with your friends and don't forget to subscribe the channel.
Sir aap bohot aacha padhate hai😊 u r the best teacher
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2 жыл бұрын
You liked our Explanation. It's amazing. Thanks. Please subscribe to the channel and share the video with friends over Whatsapp.
I am glad to found your channel 😌 Thank you Sir ...! 😊 You have just cleared all the concepts.... Now I am confident 😀 Otherwise I was thinking that process costing is tough .....
@CAIntermediateGrooming
Жыл бұрын
Most welcome
you are great sir your teaching style is very unique😍
@gmaadil3558
5 ай бұрын
love it
nice sir u really explain this best
@CAIntermediateGrooming
2 жыл бұрын
Thanks a lot
Grooming claas is one of the finest Ca class. sir you are explain in very easy way of every chapter of study material. ❤
@CAIntermediateGrooming
10 ай бұрын
Thanks a ton
@pkmishra6763
9 ай бұрын
Full chapter hai yha ye ?
Sir video on inter process profits is not here. So the chapter is incomplete. The video is incomplete
@CAIntermediateGrooming
3 жыл бұрын
Dear Aman, kindly note that complete chapter of Process costing is in our course, you can join our course by click on this link:- www.escholars.in/s/store/courses/description/CA-Inter-Costing-May-2020 For any kind of assistance, you can contact us at 888 888 0402.
Great lecture! Well explained!!
@CAIntermediateGrooming
Жыл бұрын
Glad you liked it
Sir standard costing ,marginal costing and budgetary costing ka video available ha kya.
@CAIntermediateGrooming
3 жыл бұрын
Dear Sanket, kindly note that these videos is available on our ca intermediate youtube channel. You can watch these videos by click on this link:- Standard Costing:- kzread.info/dash/bejne/fJlql6ttgqa7qqg.html Marginal Costing:- kzread.info/dash/bejne/f56B3NSppcaclMo.html Budget & Budgetary Control:- kzread.info/dash/bejne/naONxNmRkZDeY6g.html
sir loss in weight ko kya credit side abnormal loss bolkar likhte hai?or kya uska amount likhata hai ya nhi???
@CAIntermediateGrooming
2 жыл бұрын
Dear kartavya tiwari, you can ask your query in the discussion forum, which is available in our course below video lectures; our subject expert will reply to you directly in the discussion forum, so kindly visit our website:- www.escholars.in/ you will get more content and guidance there. For any query, you can chat with us on WhatsApp by click on this link 👉 wa.me/918888880402, our counselling experts will provide you an instant reply with better guidance.
Sir can b.com 2nd year stu can study by ur note because this chapter is also in b.com 2nd year syllabus.....
@CAIntermediateGrooming
2 жыл бұрын
Dear Prateek Karn, yes, you can study form this video lecture it is helpful for B>COM students also. If you want more content for this chapter, then join our course by click on this link:- www.escholars.in/s/store/courses/description/BCom-Cost-Accounting-Copy For any query, you can chat with us on WhatsApp by click on this link 👉 wa.me/918888880402, our counselling experts will provide you an instant reply with better guidance.
To the point teacher
Thank you sooo much SIR
@CAIntermediateGrooming
2 жыл бұрын
Most welcome
Sir if I purchase group 2 course , who will teach EIS SM. , and can I watch some demo lectures , please reply , I'm gonna start my group 2 prepration after the exams of My group 1 on 12th Dec 2021
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2 жыл бұрын
Dear Sameer Singla, kindly share your contact number so we will provide you with better guidance, and you can also share your number on our Instagram page:- instagram.com/groomingeducationacademy/ For any assistance, you can contact us at 888 888 0402 or drop a mail on our email id:- 𝐒𝐮𝐩𝐩𝐨𝐫𝐭@𝐞𝐬𝐜𝐡𝐨𝐥𝐚𝐫𝐬.𝐢𝐧
sir i want to buy ca inter g1 classes for may 2021 ..what is the total hours of coaching..please tell sir
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3 жыл бұрын
Dear dinesh dhanu, kindly share your contact number so we will provide you with better guidance. For any kind of assistance, you can contact us at 888 888 0402.
Thank you so much sir
@CAIntermediateGrooming
2 жыл бұрын
Always welcome
Thank you sir
@CAIntermediateGrooming
2 жыл бұрын
Welcome
Thank you so much sir 😊
@CAIntermediateGrooming
Жыл бұрын
Most welcome
You r the best one sir
@CAIntermediateGrooming
2 жыл бұрын
Thanks a lot
You are awesome sir😍
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2 жыл бұрын
Thank you so much 😀 Subham Sahu
Wow 🤩
@CAIntermediateGrooming
2 жыл бұрын
Thanks UZAIR Quazi
Best Ca Channel on KZread ❤️
@CAIntermediateGrooming
Жыл бұрын
Thanks
You are legend sir
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3 жыл бұрын
You made our day. Such a beautiful compliment. Thanks, pranjil rao. Please don't forget to subscribe to the channel.
you are the best teacher
@CAIntermediateGrooming
Жыл бұрын
Thank you
Do all the topics of this ch are covered in this video ??? Plz tell anyone
@CAIntermediateGrooming
Жыл бұрын
Dear Palak, you can chat with us on WhatsApp by clicking on this link 👉 wa.me/918888880402. Our counselling experts will provide you an instant reply with better guidance.
Thank you sir....love from 🇧🇩
@CAIntermediateGrooming
2 жыл бұрын
Always welcome
Sir kyi jgh jo sale unit h vo cost price pr value kri hui h process A/C mr and costing P&L me sale price pr..........sir aise bhi kr skte h na .........difference bs ye hoga ki total profit costing p&l me reflect hoga ......yha process A/C me individually reflectd h hr process ka
@CAIntermediateGrooming
2 жыл бұрын
Dear ritu babal, you can ask your query in the discussion forum, which is available in our course below video lectures; our subject expert will reply to you directly in the discussion forum, so kindly visit our website:- www.escholars.in/ you will get more content and guidance there. For any assistance, you can contact us at 888 888 0402 or drop a mail on our email id:- 𝐒𝐮𝐩𝐩𝐨𝐫𝐭@𝐞𝐬𝐜𝐡𝐨𝐥𝐚𝐫𝐬.𝐢𝐧
Best lecture
@CAIntermediateGrooming
2 жыл бұрын
Thanks sakshi jadhav for the valuable feedback; it means a lot to us.
I had watched 3 to 4 video but concept was not cleared but now im confident about this chapter. Thank you so much sir 🤗
@CAIntermediateGrooming
Жыл бұрын
Welcome
@pkmishra6763
9 ай бұрын
Full chapter covered hai yha ??
Very nice explaination sir
@CAIntermediateGrooming
2 жыл бұрын
Keep watching
Sir ur class is CCC. CCC - Concept clear class
@CAIntermediateGrooming
Жыл бұрын
Thank you
Have you covered full chapter in it sir???
@CAIntermediateGrooming
Жыл бұрын
Dear Preksha, In this video, we have covered mostly topic of the syllabus, but not the complete syllabus. Complete syllabus is available in our course. If you want complete syllabus, then join our course by click on this link:-www.escholars.in/s/store/courses/description/CA-Inter-Costing-May-2020 For any query, you can chat with us on WhatsApp by click on this link 👉 wa.me/918888880402, our counselling experts will provide you an instant reply with better guidance.
Gud job sirr👍
@CAIntermediateGrooming
3 жыл бұрын
Thanks for the appreciation, Shashwat Gupta.
1:28:02 Yahan you sound like Farhan Akhtar, sir! Thankyou for the video.
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2 жыл бұрын
Thanks for the valuable feedback Nivedita Pandey; it means a lot to us. Please share this video with your all friends and help us achieve our objective of education for all.
thank you soo much sir for this.....i have a doubt ki aapne case I nd II VALE EXAMPLE me abormal loss 100% liya tha under weighted method and 2nd last question me aapne AL ka percentage 100,60,60 liya...esa ku..???
@CAIntermediateGrooming
2 жыл бұрын
Dear Archi, you can ask your query in the discussion forum, which is available in our course below video lectures; our subject expert will reply to you directly in the discussion forum, so kindly visit our website:- www.escholars.in/ you will get more content and guidance there.
@archisahu427
2 жыл бұрын
@@CAIntermediateGrooming okay sir, thank you
Process costing ❤
@CAIntermediateGrooming
2 жыл бұрын
Dear Kajal Patel, the complete chapter is in our course. If you want more content for this chapter, then join our course by click on this link:- www.escholars.in/s/store/courses/description/CA-Inter-Costing-May-2020 For any assistance, you can contact us at 888 888 0402 or drop a mail on our email id:- 𝐒𝐮𝐩𝐩𝐨𝐫𝐭@𝐞𝐬𝐜𝐡𝐨𝐥𝐚𝐫𝐬.𝐢𝐧
Sir how to buy your costing class???
@CAIntermediateGrooming
2 жыл бұрын
Dear Shaista, to join our CA Inter Costing course click on this link:-www.escholars.in/s/store/courses/description/CA-Inter-Costing-May-2020 For any query, you can chat with us on WhatsApp by click on this link 👉 wa.me/918888880402, our counselling experts will provide you an instant reply with better guidance.
sir have you completed the entire chapter here?
@CAIntermediateGrooming
2 жыл бұрын
Dear tannu, the most of the topics are covered in this video and the complete chapter is available in our course. If you want more content for this chapter, then join our course by click on this link:- www.escholars.in/s/store/courses/description/CA-Inter-Costing-May-2020 For any query, you can chat with us on WhatsApp by click on this link 👉 wa.me/918888880402, our counselling experts will provide you an instant reply with better guidance.
Sir in weighted average method last part how 50000 is splitted in 30000 12000 and 8000 Plz explain
@CAIntermediateGrooming
2 жыл бұрын
Dear Dhanesh, you can ask your doubt in the discussion forum, which is available in our course below video lectures; our subject expert will reply to you directly in the discussion forum, so kindly visit our website:- www.escholars.in/ you will get more content and guidance there.
Sir I want your costing lecture so form where I can buy
@CAIntermediateGrooming
2 жыл бұрын
Dear Student, ca inter costing complete video lecture course is available on our website. You can join it by click on this link:- www.escholars.in/s/store/courses/description/CA-Inter-Costing-May-2020 For any assistance, you can contact us at 888 888 0402 or drop a mail on our email id:- 𝐒𝐮𝐩𝐩𝐨𝐫𝐭@𝐞𝐬𝐜𝐡𝐨𝐥𝐚𝐫𝐬.𝐢𝐧
covered all the concepts for nov 2022 examination?????
@CAIntermediateGrooming
Жыл бұрын
Dear Khushi, In this video, we have covered mostly topic of the syllabus, but not the complete syllabus. Complete syllabus is available in our course. If you want complete syllabus, then join our course by click on this link:-www.escholars.in/s/store/courses/description/CA-Inter-Costing-May-2020 For any query, you can chat with us on WhatsApp by click on this link 👉 wa.me/918888880402, our counselling experts will provide you an instant reply with better guidance.
Costing theory perfect revision se krle to vo enough h?
@CAIntermediateGrooming
2 жыл бұрын
Dear Mansi Goyal, yes, a perfect revision book is enough to prepare costing theory. You can order it by click on this link:- www.escholars.in/s/store/courses/description/Perfect-Revision--CA-Inter-Revision-Book-Notes For any query, you can chat with us on WhatsApp by click on this link 👉 wa.me/918888880402, our counselling experts will provide you an instant reply with better guidance.
Consolidation financial statements... Please upload these chapter..
@CAIntermediateGrooming
3 жыл бұрын
Dear Ajay Gupta, kindly note that we will try to upload it soon.
Sir does this video contain full explanation of the chapter Is it sufficient sir?
@CAIntermediateGrooming
Жыл бұрын
Dear Riya, you can chat with us on WhatsApp by click on this link 👉 wa.me/918888880402, our counselling experts will provide you an instant reply with better guidance.
SIR IS INTERNAL PROCESS PROFIT COVERED IN THIS VIDEO????
@CAIntermediateGrooming
Жыл бұрын
Dear Anuj, you can chat with us on WhatsApp by click on this link 👉 wa.me/918888880402, our counselling experts will provide you an instant reply with better guidance.
Sir Iam totally New to this chapter can I watch this and get complete concept knowledge please reply thank you
@CAIntermediateGrooming
Жыл бұрын
Great
Is this okay for bcom students too?
@CAIntermediateGrooming
Жыл бұрын
Dear Sehaj, Yes, but kindly match our video with your University syllabus.
sir inter process costing ka bhi video upload kijiye
@CAIntermediateGrooming
3 жыл бұрын
Dear Harsha Vardhan Rao, this is the video of process costing. If you want to complete the chapter then you can join our course by click on this link:- www.escholars.in/s/store/courses/description/CA-Inter-Costing-May-2020 For any kind of assistance, you can contact us at 888 888 0402.
Sir plz insurance claim chapter upload Kar dijiye
@CAIntermediateGrooming
3 жыл бұрын
Will do, thanks for the comment, punit jain, keep supporting and don't forget to subscribe our channel.
Words are lacking! How to appreciate your efforts ❤thanku so much sir heartily ✨🤌🏻
@CAIntermediateGrooming
Жыл бұрын
So nice of you
35:25 ques 2 SM
Sr pls equivalent production par bhi video bnaiye 🙏🏻
@CAIntermediateGrooming
Жыл бұрын
We will do
I paid 11500 for cost lecture only..but it seems to be waste I am unable to understand but your lecture helped me at that situation
@CAIntermediateGrooming
2 жыл бұрын
Dear mona gupta, You liked our content. It's amazing. Thanks. Please subscribe to the channel and share the video with friends over Whatsapp.
Can cma intermediate also watch this??
@CAIntermediateGrooming
2 жыл бұрын
Yes, you can
sir please service costing chapter video
@CAIntermediateGrooming
3 жыл бұрын
Dear Diksha Harlalka, kindly note that you can watch this video by click on this link:- kzread.info/dash/bejne/gaiIvMWRlLa9oaw.html
Acha pdhaya
@CAIntermediateGrooming
2 жыл бұрын
Thanks
@kanha_._devotee
2 жыл бұрын
@@CAIntermediateGrooming sir ye vhi h na jisme process account a process account b abnormal loss n gain account bnta h n graduation m 15marker ques aate h?
Sir the way you explain the most confusing concepts with such ease in a single video is unbelievable, this is the first time that i have understood this chapter .Thank you so much !!♥♥....Kudos to your dedication✨🌟
@CAIntermediateGrooming
10 ай бұрын
Most welcome
@pkmishra6763
9 ай бұрын
Full chapter covered hai kya yha ??
19K units ke time pe statement of equivalent production me sir ne material me units me and Amt me nil kyon likha 100% ana chayie tha
@CAIntermediateGrooming
11 ай бұрын
Dear Student, you can ask your query in the discussion forum, which is available in our course below video lectures; our subject expert will reply to you directly in the discussion forum, so kindly visit our website:- www.escholars.in/ you will get more content and guidance there.
Is it relevant for may 24
@CAIntermediateGrooming
7 ай бұрын
No.
Sir inter process profit please utube pr upload kr dijiyer
@CAIntermediateGrooming
2 жыл бұрын
Dear Anushka, complete syllabus is available in our course if you then click on this link:-www.escholars.in/s/store/courses/description/CA-Inter-Costing-May-2020
thanks from pakistan
@CAIntermediateGrooming
Жыл бұрын
Welcome