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ACCA PM Orientation June 2025 Exam Session
Introduction to Activity Based Costing (17:34)
Activity Based Costing Explained With Example and Solution (23:20)
Limiting Factor and Throughput Accounting (23:55)
MCQs Single Product Break Even and Limiting Factor (27:35)
Section C Question Woodside - Non Profit Perf Measurement (46:51)
QUIZ - Target Costing
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Create Your Own Customized Study Plan
Download The Mobile App For The Study Planner
PM Resources
PM Standard Study Plan for June 2025 attempt
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Traditional versus Modern Business Environment (19:58)
2. Introduction to Activity Based Costing (17:34)
3. Cost Pools and Cost Drivers (12:32)
4. Activity Based Costing Explained With Example and Solution (23:20)
5. Implications, Benefits and Criticism of ABC (6:53)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Section C - Q 3 - Z Company - Activity Based Costing (1:02:55)
2. Section C -Q Gadget Co Question (59:02)
3. MTQs 52 -56 Brick by Brick - ABC Costing (18:51)
Quiz - Activity Based Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Learning Curve (33:57)
2. Target Costing Explanation (29:26)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 31, 39, 41 - Target Costing, Throughput Accounting and Life Cycle (43:02)
2. OTQ 72 - 75 Cam Co - Target Accounting (33:31)
3. Section C - Question Edward Co. (20:39)
QUIZ - Target Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview of Lifecycle Costing (14:38)
2. Lifecycle Costing versus Traditional Costing (15:19)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. OTQ's Life cycle costing, ABC & Target Costing (1:19:25)
2. Section C Question Wargrin (29:49)
Your feedback is important for us !
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview of Throughput Accounting (16:48)
2. TOC and Bottleneck Resource (10:38)
3. Calculating Throughput Accounting Ratio (TPAR) (22:34)
4. Throughput Accounting Explained With Example (31:45)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 19 -25 Throughput Accounting Purpose - BPP Kit (44:30)
2. OTQ 77 - 81 - Yam Co - Throughput Accounting - BPP Kit (29:58)
3. Throughput Accounting Questions & Target Costing (22:25)
4. Section C - Question Flopro plc (57:24)
QUIZ - Throughput Accounting
1. Overview of Environmental Costing (15:27)
2. Frameworks for Environmental Costs (9:54)
3. Accounting for Environmental Costs (12:27)
QUIZ - Life Cycle and Environmental Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 89 - 91 - Single Product Break Even - BPP Kit (44:35)
2. MCQs 92 - 94 - Single Product Break Even - BPP Kit (27:35)
3. MCQs 109 - 116 CVP Analysis - BPP Kit (23:00)
4. Multiple product CVP Analysis Sec C EC Ltd. (41:52)
QUIZ - CVP Analysis
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Single Limiting Factor (23:55)
2. Shadow Price (25:55)
3. Limiting Factor and Throughput Accounting (23:55)
4. Multiple Limiting Factors - Linear Programming (32:19)
Complete Study Notes
Complete Study Notes (Make or Buy Decision)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 105, 107, 120 - Shadow Pricing and Value of Perfect Info - BPP Kit (34:42)
2. OTQ Electronic Homes (19:31)
3. Single Limiting factor Sec C Question CSC Co (16:46)
4. Section C - Question CSC Co (20:15)
5. Section C - Q 30 Higgins - Linear Programming - BPP Kit (31:13)
6. Section C - Q 160 Cut and Stitch - Linear Programming - BPP Kit (33:21)
7. Sec C Question Linear programming (Tablet Co part a) (07:57)
8. Sec C Question Linear programming (Tablet Co part a continued) (23:27)
9. Sec C Question Linear programming (Tablet Co graph & part b) (13:46)
10. CVP Sec C Question Chocolates are Forever (32:52)
QUIZ - Limiting Factor Analysis
QUIZ - Shadow Pricing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Pricing (11:28)
2. Equation of the Straight Line (20:57)
3. Price Elasticity of Demand (16:56)
4. Demand Equation (17:26)
5. Optimum Price for Maximizing Profits (24:03)
6. Decisions to Increase Production and Sales (28:50)
7. Pricing Strategies (25:17)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs - Demand Equation (50:28)
2. MTQs - Demand Equation and Pricing (30:54)
3. Pricing OTQ Rotanola Co Question & MCQs (BPP Kit) (54:42)
4. Section C - Question MKL (21:26)
5. Section C - Q RB Co (Pricing) (31:29)
QUIZ - Pricing Method
QUIZ - Pricing Decisions
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Shut Down Decisions (12:04)
2. Short Decision Making & Relevant Cost of Materials (29:03)
3. Relevant Cost of Labour (13:06)
4. Make or Buy Decisions (24:54)
5. Further Processing Decisions (19:43)
Complete Study Notes
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Relevant Costing - OTQ Ennerdale 132-136 (31:39)
2. Relevant Costing - OTQ T Co 152-156 (18:28)
3. Special order pricing Hi Life Co (30:02)
4. Section C - Q 154 Robber - Make or Buy Decisions - BPP Kit (23:13)
5. Section C - Q 153 - Bits and Pieces - BPP Kit (35:14)
6. Section C - Question Choices of Contract (28:40)
7. Section C - Question Stay Clean (31:56)
8. Section C - Question SNIFF Co (36:54)
Quiz - Make or Buy Decisions
Quiz - Relevant Costing
Quiz - Shut Down Decisions
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Risk and Uncertainty (19:40)
2. Expected Values (24:16)
3. Payoff Tables (25:06)
4. Two Unknowns and Joint Probabilities (18:16)
5. Maximin and Maximax Decision Rules (9:37)
6. Minimax Regret (19:28)
7. Decision Tree Introduction (10:04)
8. Sensitivity Analysis (16:09)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 110 - 113 - Risk and Uncertainty - Minimax Regret - BPP Kit (50:32)
2. OTQ - Q 132 - 136 BDU - Risk and Uncertainty - Minimax Regret - BPP Kit (30:36)
3 Decision Tree Question (15:23)
4. Section C - Question Ticket Agent (58:37)
5. Section C - Question RY Decision Tree (28:47)
QUIZ - Risk and Uncertainty
Your feedback is important for us !
1. Introduction to Budgeting (13:08)
2. Objectives of Budget Planning and Control (12:42)
3. Fixed and Flexible Budgets (12:57)
4. Budgetary Control and Flexible Budgets (21:11)
5. Budget Preparation Process (28:21)
6. Functional Budgets (13:16)
8. Flexed budget Sec C Question Yumi Co. (36:00)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Quantitative Analysis in Budgeting - High Low Method (19:47)
2. Quantitative Analysis in Budgeting - Learning Curve (01:06:06)
3. Forecasting - Coefficient of Correlation (33:33)
4. Forecasting - Time Series Analysis - Introduction (12:57)
5. Forecasting - Time Series Analysis - Moving Averages (13:14)
6. Forecasting - Time Series Analysis - Example Solved (20:46)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Correlation & Regression Sec A Questions (27:59)
2. Sec A MCQ's Quantitative analysis in budgeting (57:40)
3. Review of both high low method with examples (34:08)
4. Section C - Question Big Cheese Chairs (27:59)
5. Section C - Question Henry Co. (30:02)
Quiz - Quantitative Techniques
🔵 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
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Quiz - Budgeting and Standard Costing
🔵 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)
5. Fixed Production Overhead Variances (18:15)
6. Causes of Variances and Investigation (14:35)
7. Mix and Yield Variances (27:52)
8. Sales Mix and Quantity Variances (09:44)
Complete Study Notes
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MTQs 211 - 215 - Organic Foods - Material Usage Variances - BPP Kit (39:35)
2. MCQs - Material and Labour Variances (36:42)
3. Sales Mix & Sales Quantity variance Sec C Question Valet Co. (31:54)
Quiz - Basic Variance Analysis
QUIZ - Material Mix and Yield Variances
QUIZ - Sales Mix and Quantity Variances
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Operational and Planning Variances (17:04)
2. Implications of Standard Costing (12:44)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Section C - Q244 - Secure Net - Mat Planning and Op Var - BPP Kit (28:33)
2. MTQs 226 - 330 Pine Company - Labour Planning and Op Var - BPP Kit (18:05)
3. Section C - Q 249 Bed Co - Mat Planning and Operational Variance - BPP Kit (29:30)
4. Section C - Question Truffle Co. (37:51)
5. Sec C - Q 277 SU Company - Planning and Op Variances - Important discussion in the end about discurive questions(54:59)
6. Sec C - Question Bedco (38:33)
7. Section C - Q 241 Mic Co - Learning Curve in Budgeting - BPP Kit (29:12)
Your feedback is important for us !
Quiz - Planning and Operational Variance Analysis
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Balance Scorecard Lecture (21:00)
2. Building Block Model by Fitzgerald and Moon (25:57)
3. Not for Profit Organizations (15:39)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 255 - 266 - Performance Measurement - BPP Kit (40:43)
2. Section C - Q 326 Woodside - Non Profit Org Perf Measurement - BPP Kit (46:51)
3. Section C - Q 341 One Stop Shop - Building Block (42:55)
4. Section C - Question Bus Co (28:36)
5. Section C - Question Financial & Non financial performance indicators (51:51)
6. Section C - Question Balanced Scorecard The People-s Bank (14:41)
QUIZ - Financial Performance Measurement
QUIZ - Non-Financial Performance Measurement
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Divisional Performance - ROI and RI (25:38)
2. Divisional Performance - Transfer Pricing (12:01)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Section C - Q 86 - Bath Co Transfer Pricing - BPP Kit (35:15)
2. Section C - Q 335 - Man Co - Transfer Pricing - BPP Kit (42:36)
3. Section C - Q 339 - Sports Co - RI / ROI / ROCE - BPP Kit (59:24)
4. Section C - BPP Mock Q 31 Jungle Co (1:08:36)
QUIZ - Divisional Performance
F5 Important Technical Articles
F5 - Formula Sheet
1. Orientation Session for June 2025 (41:04)
2. Activity Based Costing - Duff Co - Case OTQ (58:52)
3. Activity Based Costing - Brick-by-brick - Case OTQ (28:30)
4. Target Costing - Helot Co. - Case OTQ (38:29)
1. A Co. (Sec B OTQ Throughput Accounting)
2. Sweet Treats Bakery (Sec B OTQ Throughput Accounting)
3. Sec A OTQ Advanced cost & management accounting
4. Cardio Co. CVP Analysis Sec C Question
5. Horngren Co. Sec B (Limiting factor OTQ)
6. Sec A Decision Making Mcq's
7. Continue or shut down Sec C Question Stay Clean Co
8. Linear Programming Sec C Kaplan kit Question Cosmetic Co Part 1 (28:32)
9. Sec C Flexed Budget Question Yumi Co.
10. Sec C Choc Co Material mix & yield variances
11. Sales mix and quantity variances Sec C Question Valet co.
12. Divisional performance measurement Sec C Sports Co.
13. Transfer pricing Sec C Question The Portable Garage Co.
14. Sec C Question Rolling Budget STATIC Co
15. Maximax Maximin & Minimax Regret rule Sec C Question Ticket Agent
Demo Lectures
ACCA PM Orientation June 2025 Exam Session
Preview
Introduction to Activity Based Costing (17:34)
Preview
Activity Based Costing Explained With Example and Solution (23:20)
Preview
Limiting Factor and Throughput Accounting (23:55)
Preview
MCQs Single Product Break Even and Limiting Factor (27:35)
Preview
Section C Question Woodside - Non Profit Perf Measurement (46:51)
Preview
QUIZ - Target Costing
Preview
ACCA PM (F5) Resources
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Preview
Create Your Own Customized Study Plan
Download The Mobile App For The Study Planner
PM Resources
PM Standard Study Plan for June 2025 attempt
Section 1 - Activity Based Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Traditional versus Modern Business Environment (19:58)
2. Introduction to Activity Based Costing (17:34)
3. Cost Pools and Cost Drivers (12:32)
4. Activity Based Costing Explained With Example and Solution (23:20)
5. Implications, Benefits and Criticism of ABC (6:53)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Section C - Q 3 - Z Company - Activity Based Costing (1:02:55)
2. Section C -Q Gadget Co Question (59:02)
3. MTQs 52 -56 Brick by Brick - ABC Costing (18:51)
Quiz - Activity Based Costing
Section 2 - Target Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Learning Curve (33:57)
2. Target Costing Explanation (29:26)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 31, 39, 41 - Target Costing, Throughput Accounting and Life Cycle (43:02)
2. OTQ 72 - 75 Cam Co - Target Accounting (33:31)
3. Section C - Question Edward Co. (20:39)
QUIZ - Target Costing
Section 3 - Lifecycle Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview of Lifecycle Costing (14:38)
2. Lifecycle Costing versus Traditional Costing (15:19)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. OTQ's Life cycle costing, ABC & Target Costing (1:19:25)
2. Section C Question Wargrin (29:49)
Your feedback is important for us !
Section 4 - Throughput Accounting
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview of Throughput Accounting (16:48)
2. TOC and Bottleneck Resource (10:38)
3. Calculating Throughput Accounting Ratio (TPAR) (22:34)
4. Throughput Accounting Explained With Example (31:45)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 19 -25 Throughput Accounting Purpose - BPP Kit (44:30)
2. OTQ 77 - 81 - Yam Co - Throughput Accounting - BPP Kit (29:58)
3. Throughput Accounting Questions & Target Costing (22:25)
4. Section C - Question Flopro plc (57:24)
QUIZ - Throughput Accounting
Section 5 - Environmental Management Accounting
1. Overview of Environmental Costing (15:27)
2. Frameworks for Environmental Costs (9:54)
3. Accounting for Environmental Costs (12:27)
QUIZ - Life Cycle and Environmental Costing
Section 6 - Cost Volume Profit Analysis (CVP Analysis)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 89 - 91 - Single Product Break Even - BPP Kit (44:35)
2. MCQs 92 - 94 - Single Product Break Even - BPP Kit (27:35)
3. MCQs 109 - 116 CVP Analysis - BPP Kit (23:00)
4. Multiple product CVP Analysis Sec C EC Ltd. (41:52)
QUIZ - CVP Analysis
Section 7 - Limiting Factor Analysis
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Single Limiting Factor (23:55)
2. Shadow Price (25:55)
3. Limiting Factor and Throughput Accounting (23:55)
4. Multiple Limiting Factors - Linear Programming (32:19)
Complete Study Notes
Complete Study Notes (Make or Buy Decision)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 105, 107, 120 - Shadow Pricing and Value of Perfect Info - BPP Kit (34:42)
2. OTQ Electronic Homes (19:31)
3. Single Limiting factor Sec C Question CSC Co (16:46)
4. Section C - Question CSC Co (20:15)
5. Section C - Q 30 Higgins - Linear Programming - BPP Kit (31:13)
6. Section C - Q 160 Cut and Stitch - Linear Programming - BPP Kit (33:21)
7. Sec C Question Linear programming (Tablet Co part a) (07:57)
8. Sec C Question Linear programming (Tablet Co part a continued) (23:27)
9. Sec C Question Linear programming (Tablet Co graph & part b) (13:46)
10. CVP Sec C Question Chocolates are Forever (32:52)
QUIZ - Limiting Factor Analysis
QUIZ - Shadow Pricing
Section 8 - Pricing Decisions
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Pricing (11:28)
2. Equation of the Straight Line (20:57)
3. Price Elasticity of Demand (16:56)
4. Demand Equation (17:26)
5. Optimum Price for Maximizing Profits (24:03)
6. Decisions to Increase Production and Sales (28:50)
7. Pricing Strategies (25:17)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs - Demand Equation (50:28)
2. MTQs - Demand Equation and Pricing (30:54)
3. Pricing OTQ Rotanola Co Question & MCQs (BPP Kit) (54:42)
4. Section C - Question MKL (21:26)
5. Section C - Q RB Co (Pricing) (31:29)
QUIZ - Pricing Method
QUIZ - Pricing Decisions
Section 9 - Short Term Decision Making
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Shut Down Decisions (12:04)
2. Short Decision Making & Relevant Cost of Materials (29:03)
3. Relevant Cost of Labour (13:06)
4. Make or Buy Decisions (24:54)
5. Further Processing Decisions (19:43)
Complete Study Notes
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Relevant Costing - OTQ Ennerdale 132-136 (31:39)
2. Relevant Costing - OTQ T Co 152-156 (18:28)
3. Special order pricing Hi Life Co (30:02)
4. Section C - Q 154 Robber - Make or Buy Decisions - BPP Kit (23:13)
5. Section C - Q 153 - Bits and Pieces - BPP Kit (35:14)
6. Section C - Question Choices of Contract (28:40)
7. Section C - Question Stay Clean (31:56)
8. Section C - Question SNIFF Co (36:54)
Quiz - Make or Buy Decisions
Quiz - Relevant Costing
Quiz - Shut Down Decisions
Section 10 - Risk and Uncertainty
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Risk and Uncertainty (19:40)
2. Expected Values (24:16)
3. Payoff Tables (25:06)
4. Two Unknowns and Joint Probabilities (18:16)
5. Maximin and Maximax Decision Rules (9:37)
6. Minimax Regret (19:28)
7. Decision Tree Introduction (10:04)
8. Sensitivity Analysis (16:09)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 110 - 113 - Risk and Uncertainty - Minimax Regret - BPP Kit (50:32)
2. OTQ - Q 132 - 136 BDU - Risk and Uncertainty - Minimax Regret - BPP Kit (30:36)
3 Decision Tree Question (15:23)
4. Section C - Question Ticket Agent (58:37)
5. Section C - Question RY Decision Tree (28:47)
QUIZ - Risk and Uncertainty
Your feedback is important for us !
Section 11 - Budgeting System
1. Introduction to Budgeting (13:08)
2. Objectives of Budget Planning and Control (12:42)
3. Fixed and Flexible Budgets (12:57)
4. Budgetary Control and Flexible Budgets (21:11)
5. Budget Preparation Process (28:21)
6. Functional Budgets (13:16)
8. Flexed budget Sec C Question Yumi Co. (36:00)
Section 12 - Quantitative Techniques
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Quantitative Analysis in Budgeting - High Low Method (19:47)
2. Quantitative Analysis in Budgeting - Learning Curve (01:06:06)
3. Forecasting - Coefficient of Correlation (33:33)
4. Forecasting - Time Series Analysis - Introduction (12:57)
5. Forecasting - Time Series Analysis - Moving Averages (13:14)
6. Forecasting - Time Series Analysis - Example Solved (20:46)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Correlation & Regression Sec A Questions (27:59)
2. Sec A MCQ's Quantitative analysis in budgeting (57:40)
3. Review of both high low method with examples (34:08)
4. Section C - Question Big Cheese Chairs (27:59)
5. Section C - Question Henry Co. (30:02)
Quiz - Quantitative Techniques
Section 13 - Budgeting and 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
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Quiz - Budgeting and Standard Costing
Section 14 - 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)
5. Fixed Production Overhead Variances (18:15)
6. Causes of Variances and Investigation (14:35)
7. Mix and Yield Variances (27:52)
8. Sales Mix and Quantity Variances (09:44)
Complete Study Notes
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MTQs 211 - 215 - Organic Foods - Material Usage Variances - BPP Kit (39:35)
2. MCQs - Material and Labour Variances (36:42)
3. Sales Mix & Sales Quantity variance Sec C Question Valet Co. (31:54)
Quiz - Basic Variance Analysis
QUIZ - Material Mix and Yield Variances
QUIZ - Sales Mix and Quantity Variances
Section 15 - Planning & Operational Variance Analysis
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Operational and Planning Variances (17:04)
2. Implications of Standard Costing (12:44)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Section C - Q244 - Secure Net - Mat Planning and Op Var - BPP Kit (28:33)
2. MTQs 226 - 330 Pine Company - Labour Planning and Op Var - BPP Kit (18:05)
3. Section C - Q 249 Bed Co - Mat Planning and Operational Variance - BPP Kit (29:30)
4. Section C - Question Truffle Co. (37:51)
5. Sec C - Q 277 SU Company - Planning and Op Variances - Important discussion in the end about discurive questions(54:59)
6. Sec C - Question Bedco (38:33)
7. Section C - Q 241 Mic Co - Learning Curve in Budgeting - BPP Kit (29:12)
Your feedback is important for us !
Quiz - Planning and Operational Variance Analysis
Section 16 - Performance Measurement
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Balance Scorecard Lecture (21:00)
2. Building Block Model by Fitzgerald and Moon (25:57)
3. Not for Profit Organizations (15:39)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. MCQs 255 - 266 - Performance Measurement - BPP Kit (40:43)
2. Section C - Q 326 Woodside - Non Profit Org Perf Measurement - BPP Kit (46:51)
3. Section C - Q 341 One Stop Shop - Building Block (42:55)
4. Section C - Question Bus Co (28:36)
5. Section C - Question Financial & Non financial performance indicators (51:51)
6. Section C - Question Balanced Scorecard The People-s Bank (14:41)
QUIZ - Financial Performance Measurement
QUIZ - Non-Financial Performance Measurement
Section 17 - Divisional Performance & Transfer Pricing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Divisional Performance - ROI and RI (25:38)
2. Divisional Performance - Transfer Pricing (12:01)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Section C - Q 86 - Bath Co Transfer Pricing - BPP Kit (35:15)
2. Section C - Q 335 - Man Co - Transfer Pricing - BPP Kit (42:36)
3. Section C - Q 339 - Sports Co - RI / ROI / ROCE - BPP Kit (59:24)
4. Section C - BPP Mock Q 31 Jungle Co (1:08:36)
QUIZ - Divisional Performance
Technical Articles
F5 Important Technical Articles
Formula Sheet
F5 - Formula Sheet
Recordings of Live Sessions for June 2025 Exam Session
1. Orientation Session for June 2025 (41:04)
2. Activity Based Costing - Duff Co - Case OTQ (58:52)
3. Activity Based Costing - Brick-by-brick - Case OTQ (28:30)
4. Target Costing - Helot Co. - Case OTQ (38:29)
Last 15 days Questions
1. A Co. (Sec B OTQ Throughput Accounting)
2. Sweet Treats Bakery (Sec B OTQ Throughput Accounting)
3. Sec A OTQ Advanced cost & management accounting
4. Cardio Co. CVP Analysis Sec C Question
5. Horngren Co. Sec B (Limiting factor OTQ)
6. Sec A Decision Making Mcq's
7. Continue or shut down Sec C Question Stay Clean Co
8. Linear Programming Sec C Kaplan kit Question Cosmetic Co Part 1 (28:32)
9. Sec C Flexed Budget Question Yumi Co.
10. Sec C Choc Co Material mix & yield variances
11. Sales mix and quantity variances Sec C Question Valet co.
12. Divisional performance measurement Sec C Sports Co.
13. Transfer pricing Sec C Question The Portable Garage Co.
14. Sec C Question Rolling Budget STATIC Co
15. Maximax Maximin & Minimax Regret rule Sec C Question Ticket Agent
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