CMA Intermediate Exam: Cost Accounting — Flashcards | Cost Accounting | FatSkills

CMA Intermediate Exam: Cost Accounting — Flashcards

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The syllabus comprises the following topics and study weightage:
A. Introduction to Cost Accounting
Cost Ascertainment - Elements of Cost
Cost Accounting Standards 40%
Cost Book Keeping

B. Methods of Costing 30%
C. Cost Accounting Techniques 30%

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In process, conversion cost means
Direct labour, direct expenses, indirect material, indirect labour, indirect expenses
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