There are two types of rates.
1) Blanket Rates
This is the rate used for the whole organization. Every department in the organization use single Rate.
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What is Capacity? A capacity is that amount of plant and machinary and personell with which a manger plans to conduct a business. What is Volume? Volume which is variable factor in business, is another name of Activity. What are types/levels Of Capacity. There are four levels of capacity, namely (1) theoratical, (2) practical, (3) expected actual and (4) [...] Important: Video Lecture on how to Draw Profit Volume Chart Click Here A typical PV chart is given below. Video Lecture on this topic is under progress, and shall be published in October 2009. (IA).You can download this Tutorial by right clicking on the picture and save target as Relevant Costing topic is linked with Decision Making. Some times relevant costing topics is tested separately, and sometimes relevant costing’s principal might be tested in a question of decision making. The topics of Basic Entries and General & Factory Ledger are inter-related. It is assumed that you have learned how to pass Basic Entries. If you haven’t then Click Here and Learn them This is an important but easy topic. This is easy because the only thing which you will have to take care about is the format of the P&L Account/ Income Statement, which is pretty consistent and is given below. What is the difference between Marginal and Absorption Costing? This is part 2 of the topic “General and Factory Ledger”. To see part1 click here. If you face difficulty in reading the following notes, click on it for larger picture. You can download this Tutorial by right clicking on the picture and save target as This is the second part of the topic. To see First part, click here.You can download this Tutorial by right clicking on the picture and save target as |
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