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CIMA BA2 - Fundamentals of Management Accounting
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Direct and Indirect Costs (9:25)
Production Costs (24:10)
Single Limiting Factor (23:55)
Complete Study Notes
1. Introduction to Management Accounting (2:55)
2. Objectives of an Organization (17:21)
3. Financial Accounting versus Management Accounting (10:16)
4. Data and Information (12:11)
5. Functions of Management (17:47)
6. Three Main Roles of Management Accountants (5:19)
Complete Study Notes
QUIZ - Accounting for Management
1. Introduction to Costing (8:50)
2. Fixed and Variable Costs (12:41)
3. Direct and Indirect Costs (9:25)
4. Production Costs (24:10)
5. Non Production Costs (8:28)
6. Warehousing and Transportation Costs (7:28)
7. Functional Costs (3:44)
Complete Study Notes
QUIZ - Cost Classification
1. Cost Classification (12:49)
2. Direct and Indirect Cost (29:26)
3. Cost Behavior and Fixed Costs (14:32)
4. Variable Costs (11:12)
5. Stepped Fixed Costs (6:08)
6. Semi Variable or Semi Fixed Costs (11:04)
7. High Low Method (21:29)
Complete Study Notes
8. High Low Method - Questions 1 (19:47)
9. High Low Method - Questions 12 (36:14)
10. High Low Method - Questions 3 (21:13)
QUIZ - Cost Behavior
1. What are Overheads (18:37)
2. What is Absorption Costing (15:35)
3. Re Apportionment (22:10)
4. Overhead Absorption Rate (OAR) (26:20)
5. Under or Over Absorption (18:38)
Complete Study Notes
Quiz - Absorption Costing
1. Marginal Costing & Absorption Costing (15:52)
2. Profit Reconciliation Under Marginal and Absorption Costing (27:30)
Complete Study Notes
Quiz - Marginal Costing
1. CVP Overview, Breakeven Point and Breakeven Revenue (17:40)
2. Margin of Safety and Target Profit (9:44)
3. Breakeven and Profit Volume Chart (16:02)
4. Multi Product Breakeven Point (20:16)
5. Multi Product Target Profit (5:48)
6. Multi Product Margin of Safety (12:15)
Complete Study Notes
1. Single Limiting Factor (23:55)
2. Shadow Price (25:55)
3. Limiting Factor and Throughput Accounting (23:55)
4. Make or Buy Decisions (24:54)
5. Multiple Limiting Factors - Linear Programming (32:19)
6. Limiting Factor Question With Explanation (14:06)
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Standard Costing (20:17)
2. Types of Standards (13:19)
3. Advantages and Disadvantages of Standards (8:53)
4. Concept of Standard Hour (5:33)
5. Wastages and Losses in Standard Cost (8:07)
Complete Study Notes
6. BPP Kit Questions 13.1, 13.4 and 13.7 (10:05)
QUIZ - Standard Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Fixed and Flexible Budgets (12:57)
2. Budgetary Control and Flexible Budgets (21:11)
Complete Study Notes
QUIZ - Budgeting
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Budget Preparation (6:54)
2. Budget Preparation (28:21)
3. Functional Budgets (13:16)
4. Cash Positions (8:58)
Complete Study Notes
QUIZ -The Budgetary Process
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Variance Analysis (5:46)
2. Material Cost Variances (19:08)
3. Labor Cost Variances (18:01)
4. Variable Production Overhead Variances (18:30)
4. Sales Variances (14:43)
5. Fixed Cost Variances (11:41)
Complete Study Notes
QUIZ - Cost Variances
QUIZ - Sales Variances and Operating Statements
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Job Costing (8:18)
2. Batch Costing (6:07)
Complete Study Notes
3. Q 10.1 - 10.13 BPP Kit(47:48)
4. Job, Batch and Service Costing BPP Kit Questions
5. Job, Batch and Service Costing BPP Kit Questions
QUIZ - Job, Batch and Service Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Job, Batch and Service Costing (16:54)
2. Batch Costing and Service Costing (19:48)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Q 10.1 - 10.13 BPP Kit(47:48)
4. Job, Batch and Service Costing BPP Kit Questions
QUIZ - Job, Batch and Service Costing
Complete Study Notes
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Summarizing and Analyzing Big Data (01:02:17)
2. Probability and Normal Distribution (46:46)
3. Probability and Normal Distribution - Extra Lesson (29:35)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Q 4b.18A - 4b.22A BPP Kit (22:31)
QUIZ - Summarizing and Analyzing Data
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Compounding and Discounting (18:31)
2. Discounting Cash Flow (DCF) (28:51)
3. What is Net Present Value - NPV (07:55)
4. Internal Rate of Return - IRR (09:33)
5. Annuity (10:35)
6. Perpetuity (07:24)
7. NPV and IRR Discussion (17:16)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
8. Q 12a.1 - 12a.9 BPP Kit (22:57)
9. Q 12b.1 - 12b.2 - 12b.2 - 12b.3 - 12b.6A - 12b.9 BPP Kit (22:57)
10. Nominal and Effective Interest Rate (07:02)
11. Prepayment in Discounted Cash Flow (05:15)
QUIZ - Methods of Project Appraisal
Demo Lessons
Direct and Indirect Costs (9:25)
Preview
Production Costs (24:10)
Preview
Single Limiting Factor (23:55)
Preview
Complete Study Notes
Preview
Chapter 1. Introduction to Management Accounting
1. Introduction to Management Accounting (2:55)
2. Objectives of an Organization (17:21)
3. Financial Accounting versus Management Accounting (10:16)
4. Data and Information (12:11)
5. Functions of Management (17:47)
6. Three Main Roles of Management Accountants (5:19)
Complete Study Notes
QUIZ - Accounting for Management
Chapter 2. Costing
1. Introduction to Costing (8:50)
2. Fixed and Variable Costs (12:41)
3. Direct and Indirect Costs (9:25)
4. Production Costs (24:10)
5. Non Production Costs (8:28)
6. Warehousing and Transportation Costs (7:28)
7. Functional Costs (3:44)
Complete Study Notes
QUIZ - Cost Classification
Chapter 3. Cost Behaviour
1. Cost Classification (12:49)
2. Direct and Indirect Cost (29:26)
3. Cost Behavior and Fixed Costs (14:32)
4. Variable Costs (11:12)
5. Stepped Fixed Costs (6:08)
6. Semi Variable or Semi Fixed Costs (11:04)
7. High Low Method (21:29)
Complete Study Notes
8. High Low Method - Questions 1 (19:47)
9. High Low Method - Questions 12 (36:14)
10. High Low Method - Questions 3 (21:13)
QUIZ - Cost Behavior
Chapter 4. Absorption Costing
1. What are Overheads (18:37)
2. What is Absorption Costing (15:35)
3. Re Apportionment (22:10)
4. Overhead Absorption Rate (OAR) (26:20)
5. Under or Over Absorption (18:38)
Complete Study Notes
Quiz - Absorption Costing
Chapter 5. Marginal Costing and Pricing Decisions
1. Marginal Costing & Absorption Costing (15:52)
2. Profit Reconciliation Under Marginal and Absorption Costing (27:30)
Complete Study Notes
Quiz - Marginal Costing
Chapter 6. Breakeven Analysis
1. CVP Overview, Breakeven Point and Breakeven Revenue (17:40)
2. Margin of Safety and Target Profit (9:44)
3. Breakeven and Profit Volume Chart (16:02)
4. Multi Product Breakeven Point (20:16)
5. Multi Product Target Profit (5:48)
6. Multi Product Margin of Safety (12:15)
Complete Study Notes
Chapter 7. Limiting Factor Analysis
1. Single Limiting Factor (23:55)
2. Shadow Price (25:55)
3. Limiting Factor and Throughput Accounting (23:55)
4. Make or Buy Decisions (24:54)
5. Multiple Limiting Factors - Linear Programming (32:19)
6. Limiting Factor Question With Explanation (14:06)
Complete Study Notes
Chapter 8. Standard Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Standard Costing (20:17)
2. Types of Standards (13:19)
3. Advantages and Disadvantages of Standards (8:53)
4. Concept of Standard Hour (5:33)
5. Wastages and Losses in Standard Cost (8:07)
Complete Study Notes
6. BPP Kit Questions 13.1, 13.4 and 13.7 (10:05)
QUIZ - Standard Costing
Chapter 9. Flexible Budgeting
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Fixed and Flexible Budgets (12:57)
2. Budgetary Control and Flexible Budgets (21:11)
Complete Study Notes
QUIZ - Budgeting
Chapter 10. Budget Preparation
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Budget Preparation (6:54)
2. Budget Preparation (28:21)
3. Functional Budgets (13:16)
4. Cash Positions (8:58)
Complete Study Notes
QUIZ -The Budgetary Process
Chapter 11. Variance Analysis
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Variance Analysis (5:46)
2. Material Cost Variances (19:08)
3. Labor Cost Variances (18:01)
4. Variable Production Overhead Variances (18:30)
4. Sales Variances (14:43)
5. Fixed Cost Variances (11:41)
Complete Study Notes
QUIZ - Cost Variances
QUIZ - Sales Variances and Operating Statements
Chapter 12. Job and Batch Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Job Costing (8:18)
2. Batch Costing (6:07)
Complete Study Notes
3. Q 10.1 - 10.13 BPP Kit(47:48)
4. Job, Batch and Service Costing BPP Kit Questions
5. Job, Batch and Service Costing BPP Kit Questions
QUIZ - Job, Batch and Service Costing
Chapter 13. Performance Measures and Service Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Job, Batch and Service Costing (16:54)
2. Batch Costing and Service Costing (19:48)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Q 10.1 - 10.13 BPP Kit(47:48)
4. Job, Batch and Service Costing BPP Kit Questions
QUIZ - Job, Batch and Service Costing
Chapter 14. Cost Bookkeeping
Complete Study Notes
Chapter 15. Risk and Probability
Complete Study Notes
Chapter 16. Averages and the Normal Distribution
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Summarizing and Analyzing Big Data (01:02:17)
2. Probability and Normal Distribution (46:46)
3. Probability and Normal Distribution - Extra Lesson (29:35)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Q 4b.18A - 4b.22A BPP Kit (22:31)
QUIZ - Summarizing and Analyzing Data
Chapter 17. Investment Appraisal
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Compounding and Discounting (18:31)
2. Discounting Cash Flow (DCF) (28:51)
3. What is Net Present Value - NPV (07:55)
4. Internal Rate of Return - IRR (09:33)
5. Annuity (10:35)
6. Perpetuity (07:24)
7. NPV and IRR Discussion (17:16)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
8. Q 12a.1 - 12a.9 BPP Kit (22:57)
9. Q 12b.1 - 12b.2 - 12b.2 - 12b.3 - 12b.6A - 12b.9 BPP Kit (22:57)
10. Nominal and Effective Interest Rate (07:02)
11. Prepayment in Discounted Cash Flow (05:15)
QUIZ - Methods of Project Appraisal
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