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Your dedicated PSU & Govt Finance Exam Portal with 92 CA/CMA Hindi Video Lectures, 140+ Authentic PSU Response Sheet CBT Mock Papers, and Ind AS Solutions.

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92 CA/CMA Video Lectures
140+ Authentic PSU Papers
5 Modules Core Syllabus Segments
15,954+ Authentic Practice MCQs
Course Access Restricted Videos are Hazy & Locked without Purchase

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Section 1 • 24 In-Depth Lectures

Module 1: Financial Accounting & Ind AS Framework

Hindi Medium • CA / CMA Faculty
Conceptual Framework of Accounting & Fundamental Principles (Part 1)
54 mins FREE DEMO
Lec #1 420K+ Views • 18K+ Likes

Conceptual Framework of Accounting & Fundamental Principles (Part 1)

Faculty: CA Nitin Goel (AIR 9)

Deep dive into fundamental accounting assumptions, accrual basis, conservatism, and revenue recognition framework.

Qualitative Characteristics & Capital vs Revenue Concepts (Part 2)
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48 mins LOCKED
Lec #2 310K+ Views • 14K+ Likes

Qualitative Characteristics & Capital vs Revenue Concepts (Part 2)

Faculty: CA Nitin Goel (AIR 9)

Understanding relevance, faithful representation, materiality, and capital vs revenue expenditure test.

Overview of Indian Accounting Standards (Ind AS) Roadmap for CPSEs
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1 hr 10 mins LOCKED
Lec #3 580K+ Views • 24K+ Likes

Overview of Indian Accounting Standards (Ind AS) Roadmap for CPSEs

Faculty: CA Parveen Sharma

Applicability of Ind AS on Maharatna, Navratna, and listed CPSEs, convergence vs adoption of IFRS.

Ind AS 1: Presentation of Financial Statements & Schedule III Linkage
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58 mins LOCKED
Lec #4 260K+ Views • 11K+ Likes

Ind AS 1: Presentation of Financial Statements & Schedule III Linkage

Faculty: CA Anand Bhanggariya

Components of financial statements, current vs non-current classification, OCI vs P&L items.

Ind AS 2: Valuation of Inventories - Cost Formulas & NRV Rules (Part 1)
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52 mins LOCKED
Lec #5 390K+ Views • 16K+ Likes

Ind AS 2: Valuation of Inventories - Cost Formulas & NRV Rules (Part 1)

Faculty: CA Nitin Goel (AIR 9)

Measurement at lower of cost and Net Realizable Value (NRV), inclusion and exclusion of costs.

Ind AS 2: Numerical Problems & Joint Products Allocation (Part 2)
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45 mins LOCKED
Lec #6 240K+ Views • 10K+ Likes

Ind AS 2: Numerical Problems & Joint Products Allocation (Part 2)

Faculty: CA Nitin Goel (AIR 9)

High-yield numerical drills for raw materials write-down when finished goods sell at or below cost.

Ind AS 16: Property, Plant & Equipment (PPE) - Initial Recognition (Part 1)
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1 hr 05 mins LOCKED
Lec #7 620K+ Views • 28K+ Likes

Ind AS 16: Property, Plant & Equipment (PPE) - Initial Recognition (Part 1)

Faculty: CA Parveen Sharma

Components of cost, dismantling and site restoration obligations, test runs, and qualifying assets.

Ind AS 16: Subsequent Measurement - Cost vs Revaluation Model (Part 2)
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59 mins LOCKED
Lec #8 410K+ Views • 19K+ Likes

Ind AS 16: Subsequent Measurement - Cost vs Revaluation Model (Part 2)

Faculty: CA Parveen Sharma

Revaluation surplus accounting, treatment of revaluation deficit, component depreciation.

Ind AS 16: Depreciation Methods & Derecognition of PPE (Part 3)
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46 mins LOCKED
Lec #9 210K+ Views • 9.5K+ Likes

Ind AS 16: Depreciation Methods & Derecognition of PPE (Part 3)

Faculty: CA Anand Bhanggariya

Depreciation on complex PSU assets, major spare parts treatment, retirement and disposal gains/losses.

Ind AS 36: Impairment of Assets - Recoverable Amount & CGU Rules
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50 mins LOCKED
Lec #10 330K+ Views • 15K+ Likes

Ind AS 36: Impairment of Assets - Recoverable Amount & CGU Rules

Faculty: CA Nitin Goel (AIR 9)

Cash Generating Units (CGU), Value in Use vs Fair Value less costs to sell, impairment reversals.

Ind AS 23: Borrowing Costs - Specific vs General Borrowings Calculation
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44 mins LOCKED
Lec #11 270K+ Views • 12K+ Likes

Ind AS 23: Borrowing Costs - Specific vs General Borrowings Calculation

Faculty: CA Nitin Goel (AIR 9)

Capitalization rate calculation for general borrowings, suspension and cessation of capitalization.

Ind AS 115: Revenue from Contracts with Customers - 5-Step Model Overview (Part 1)
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1 hr 15 mins LOCKED
Lec #12 710K+ Views • 34K+ Likes

Ind AS 115: Revenue from Contracts with Customers - 5-Step Model Overview (Part 1)

Faculty: CA Parveen Sharma

The comprehensive 5-step model: Identify contract, performance obligations, transaction price.

Ind AS 115: Transaction Price & Variable Consideration (Part 2)
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1 hr 02 mins LOCKED
Lec #13 540K+ Views • 22K+ Likes

Ind AS 115: Transaction Price & Variable Consideration (Part 2)

Faculty: CA Parveen Sharma

Expected value vs most likely amount, significant financing components, non-cash considerations.

Ind AS 115: Allocation of Price & Point in Time vs Over Time (Part 3)
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56 mins LOCKED
Lec #14 380K+ Views • 16K+ Likes

Ind AS 115: Allocation of Price & Point in Time vs Over Time (Part 3)

Faculty: CA Anand Bhanggariya

Stand-alone selling prices, input method vs output method in long-term PSU engineering contracts.

Ind AS 116: Leases - Right of Use (ROU) Asset & Lease Liability Model (Part 1)
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1 hr 08 mins LOCKED
Lec #15 490K+ Views • 21K+ Likes

Ind AS 116: Leases - Right of Use (ROU) Asset & Lease Liability Model (Part 1)

Faculty: CA Nitin Goel (AIR 9)

Elimination of operating leases for lessees, initial measurement of ROU asset and lease liability.

Ind AS 116: Subsequent Accounting & Short-Term Lease Exemptions (Part 2)
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49 mins LOCKED
Lec #16 310K+ Views • 13K+ Likes

Ind AS 116: Subsequent Accounting & Short-Term Lease Exemptions (Part 2)

Faculty: CA Nitin Goel (AIR 9)

Discount rates (IBR), low-value asset exemptions, lessor accounting (finance vs operating lease).

Ind AS 109: Financial Instruments - Classification & Business Model (Part 1)
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1 hr 18 mins LOCKED
Lec #17 650K+ Views • 29K+ Likes

Ind AS 109: Financial Instruments - Classification & Business Model (Part 1)

Faculty: CA Parveen Sharma

Financial Assets classification: Amortized Cost, FVTOCI, FVTPL. SPPI test and contract cash flow tests.

Ind AS 109: Expected Credit Loss (ECL) Model & Financial Liabilities (Part 2)
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55 mins LOCKED
Lec #18 420K+ Views • 18K+ Likes

Ind AS 109: Expected Credit Loss (ECL) Model & Financial Liabilities (Part 2)

Faculty: CA Parveen Sharma

Expected Credit Loss (ECL) provisioning, compound financial instruments, equity vs liability split.

Ind AS 37: Provisions, Contingent Liabilities & Contingent Assets
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47 mins LOCKED
Lec #19 280K+ Views • 12K+ Likes

Ind AS 37: Provisions, Contingent Liabilities & Contingent Assets

Faculty: CA Anand Bhanggariya

Present obligation, probable outflow, reliable estimate. Onerous contracts and restructuring provisions.

Ind AS 12: Income Taxes - Temporary Differences & Deferred Tax (DTA/DTL)
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53 mins LOCKED
Lec #20 360K+ Views • 15K+ Likes

Ind AS 12: Income Taxes - Temporary Differences & Deferred Tax (DTA/DTL)

Faculty: CA Nitin Goel (AIR 9)

Balance sheet approach for DTA and DTL, recognition criteria, tax base vs carrying amount.

Schedule III Division II (Ind AS): Balance Sheet Architecture & Line Items
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1 hr 00 mins LOCKED
Lec #21 450K+ Views • 20K+ Likes

Schedule III Division II (Ind AS): Balance Sheet Architecture & Line Items

Faculty: CA Nitin Goel (AIR 9)

Format of Ind AS Balance Sheet under Companies Act 2013, mandatory disclosures, ratio disclosures.

Schedule III: Statement of Profit & Loss and Statement of Changes in Equity (SOCIE)
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51 mins LOCKED
Lec #22 290K+ Views • 13K+ Likes

Schedule III: Statement of Profit & Loss and Statement of Changes in Equity (SOCIE)

Faculty: CA Anand Bhanggariya

Revenue from operations breakup, exceptional items, OCI classification, SOCIE reconciliation.

Ind AS 7: Cash Flow Statement - Direct vs Indirect Method under Schedule III
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54 mins LOCKED
Lec #23 380K+ Views • 17K+ Likes

Ind AS 7: Cash Flow Statement - Direct vs Indirect Method under Schedule III

Faculty: CA Nitin Goel (AIR 9)

Operating, Investing, Financing activities, interest/dividend treatment in financial vs non-financial CPSEs.

Ind AS vs AS Comparison & High-Yield PSU MCQ Drill (Past Papers Review)
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1 hr 12 mins LOCKED
Lec #24 510K+ Views • 23K+ Likes

Ind AS vs AS Comparison & High-Yield PSU MCQ Drill (Past Papers Review)

Faculty: CA Nitin Goel (AIR 9)

Critical differences between AS and Ind AS asked repeatedly in HPCL, IOCL, ONGC, Coal India.

Section 2 • 20 In-Depth Lectures

Module 2: Corporate Finance & Financial Management

Hindi Medium • CA / CMA Faculty
Time Value of Money (TVM): Present Value, Future Value & Annuities
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48 mins LOCKED
Lec #1 460K+ Views • 21K+ Likes

Time Value of Money (TVM): Present Value, Future Value & Annuities

Faculty: CA Sunil Keswani

Compounding, discounting, ordinary annuity vs annuity due, sinking funds, effective annual rates.

Capital Budgeting: Net Present Value (NPV) & Payback Period Computation
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56 mins LOCKED
Lec #2 520K+ Views • 24K+ Likes

Capital Budgeting: Net Present Value (NPV) & Payback Period Computation

Faculty: CA Sunil Keswani

Discounted payback period, NPV decision criteria, cash flow calculation (CFAT), salvage value.

Internal Rate of Return (IRR) & Modified IRR (MIRR) Mechanics
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52 mins LOCKED
Lec #3 390K+ Views • 17K+ Likes

Internal Rate of Return (IRR) & Modified IRR (MIRR) Mechanics

Faculty: CA Ashish Kalra (IGP)

Interpolation technique for IRR calculation, reinvestment rate assumption flaw, MIRR mechanics.

Profitability Index (PI) & Capital Rationing in PSU Projects
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45 mins LOCKED
Lec #4 310K+ Views • 14K+ Likes

Profitability Index (PI) & Capital Rationing in PSU Projects

Faculty: CA Sunil Keswani

Evaluating projects under budget constraints, divisible vs indivisible capital rationing models.

NPV vs IRR Conflicts & Unequal Life Replacement Chains (EAC)
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50 mins LOCKED
Lec #5 340K+ Views • 15K+ Likes

NPV vs IRR Conflicts & Unequal Life Replacement Chains (EAC)

Faculty: CA Ashish Kalra (IGP)

Scale problems, timing differences, crossover discount rate (Fisher rate), Equivalent Annual Cost.

Cost of Capital: Cost of Debt (Kd) & Cost of Preference Shares (Kp)
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46 mins LOCKED
Lec #6 290K+ Views • 13K+ Likes

Cost of Capital: Cost of Debt (Kd) & Cost of Preference Shares (Kp)

Faculty: CA Namit Arora

Pre-tax vs post-tax cost of redeemable and irredeemable debt, floatation costs adjustments.

Cost of Equity (Ke): CAPM Model, Dividend Growth & Realized Yield
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54 mins LOCKED
Lec #7 440K+ Views • 19K+ Likes

Cost of Equity (Ke): CAPM Model, Dividend Growth & Realized Yield

Faculty: CA Sunil Keswani

Capital Asset Pricing Model (CAPM), beta factor, market risk premium, Gordon dividend growth formula.

Weighted Average Cost of Capital (WACC): Book Value vs Market Value Weights
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50 mins LOCKED
Lec #8 480K+ Views • 22K+ Likes

Weighted Average Cost of Capital (WACC): Book Value vs Market Value Weights

Faculty: CA Sunil Keswani

Composite cost of capital formula, marginal cost of capital (MCC), why market value weights are preferred.

Capital Structure Theories: Net Income (NI) & Net Operating Income (NOI)
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47 mins LOCKED
Lec #9 320K+ Views • 14K+ Likes

Capital Structure Theories: Net Income (NI) & Net Operating Income (NOI)

Faculty: CA Namit Arora

Traditional theory, assumptions of David Durand theories, financial risk and equity capitalization rate.

Modigliani-Miller (MM) Approach with Arbitrage Process & Corporate Taxes
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1 hr 02 mins LOCKED
Lec #10 510K+ Views • 23K+ Likes

Modigliani-Miller (MM) Approach with Arbitrage Process & Corporate Taxes

Faculty: CA Ashish Kalra (IGP)

Home-made leverage arbitrage proof, impact of corporate interest tax shields on firm value.

EBIT-EPS Analysis & Financial Indifference Point
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49 mins LOCKED
Lec #11 360K+ Views • 16K+ Likes

EBIT-EPS Analysis & Financial Indifference Point

Faculty: CA Sunil Keswani

Mathematical indifference point formula across equity, debt, preference share financing plans.

Operating Leverage (DOL) & Break-Even Volume Analysis
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43 mins LOCKED
Lec #12 340K+ Views • 15K+ Likes

Operating Leverage (DOL) & Break-Even Volume Analysis

Faculty: CA Namit Arora

Degree of Operating Leverage formula = Contribution / EBIT, business risk sensitivity.

Financial Leverage (DFL) & Combined Leverage (DCL)
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51 mins LOCKED
Lec #13 430K+ Views • 19K+ Likes

Financial Leverage (DFL) & Combined Leverage (DCL)

Faculty: CA Sunil Keswani

DFL = EBIT / (EBIT - Interest), DCL = DOL x DFL, percentage change in EPS for change in sales.

Working Capital Management: Operating Cycle & Cash Conversion Cycle (CCC)
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55 mins LOCKED
Lec #14 470K+ Views • 21K+ Likes

Working Capital Management: Operating Cycle & Cash Conversion Cycle (CCC)

Faculty: CA Sunil Keswani

Raw material, WIP, finished goods holding periods, debtors and creditors velocity.

Estimation of Working Capital Requirements: Total Approach vs Cash Cost Approach
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52 mins LOCKED
Lec #15 390K+ Views • 18K+ Likes

Estimation of Working Capital Requirements: Total Approach vs Cash Cost Approach

Faculty: CA Namit Arora

Detailed balance sheet method vs cash cost method, margin money for working capital.

Cash Management Models: Baumol Model, Miller-Orr Model & Float Optimization
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46 mins LOCKED
Lec #16 280K+ Views • 12K+ Likes

Cash Management Models: Baumol Model, Miller-Orr Model & Float Optimization

Faculty: CA Ashish Kalra (IGP)

Economic order quantity concept applied to cash, upper and lower cash limits, return point formula.

Receivables Management: Credit Policy, Cash Discounts & Factoring
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48 mins LOCKED
Lec #17 330K+ Views • 15K+ Likes

Receivables Management: Credit Policy, Cash Discounts & Factoring

Faculty: CA Sunil Keswani

Evaluating credit policy relaxation, bad debt losses, cost of factoring vs in-house collection.

Dividend Theories: Walter Model & Gordon Growth Model
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50 mins LOCKED
Lec #18 410K+ Views • 19K+ Likes

Dividend Theories: Walter Model & Gordon Growth Model

Faculty: CA Sunil Keswani

Optimum dividend payout ratio for growth, normal, and declining firms based on r vs Ke.

Modigliani-Miller (MM) Dividend Irrelevance Hypothesis
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44 mins LOCKED
Lec #19 290K+ Views • 13K+ Likes

Modigliani-Miller (MM) Dividend Irrelevance Hypothesis

Faculty: CA Namit Arora

Proof that market price of share is unaffected by dividend policy in perfect capital markets.

Corporate Finance & FM Grand Numerical Drill (PSU Previous Year Questions)
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1 hr 15 mins LOCKED
Lec #20 580K+ Views • 27K+ Likes

Corporate Finance & FM Grand Numerical Drill (PSU Previous Year Questions)

Faculty: CA Sunil Keswani

High-yield numerical practice of TVM, WACC, DOL, DFL, Working Capital, and Dividend formulas.

Section 3 • 18 In-Depth Lectures

Module 3: Direct & Indirect Taxation (Income Tax & GST)

Hindi Medium • CA / CMA Faculty
Corporate Taxation: Scope of Total Income & Residential Status of Companies
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50 mins LOCKED
Lec #1 390K+ Views • 17K+ Likes

Corporate Taxation: Scope of Total Income & Residential Status of Companies

Faculty: CA Jasmeet Singh

Place of Effective Management (POEM) rules, taxation of domestic CPSEs vs foreign companies.

PGBP: Admissible Business Deductions (Section 30 to 37)
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1 hr 04 mins LOCKED
Lec #2 540K+ Views • 24K+ Likes

PGBP: Admissible Business Deductions (Section 30 to 37)

Faculty: CA Jasmeet Singh

Rent, rates, repairs, insurance, scientific research (Sec 35), general deduction under Sec 37(1).

PGBP: Depreciation Rules (Section 32) & Block of Assets Mechanism
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58 mins LOCKED
Lec #3 470K+ Views • 21K+ Likes

PGBP: Depreciation Rules (Section 32) & Block of Assets Mechanism

Faculty: CA Jasmeet Singh

Additional depreciation, 180-day rule, block of assets calculation, terminal depreciation vs balancing charge.

PGBP: Inadmissible Expenses & Statutory Disallowances (Sec 40, 40A, 43B)
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52 mins LOCKED
Lec #4 360K+ Views • 16K+ Likes

PGBP: Inadmissible Expenses & Statutory Disallowances (Sec 40, 40A, 43B)

Faculty: CA Pranav Chandak

TDS default disallowance Sec 40(a)(ia), cash payment limits Sec 40A(3), actual payment rules Sec 43B.

Minimum Alternate Tax (MAT - Section 115JB) Framework & Book Profit (Part 1)
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1 hr 10 mins LOCKED
Lec #5 610K+ Views • 28K+ Likes

Minimum Alternate Tax (MAT - Section 115JB) Framework & Book Profit (Part 1)

Faculty: CA Jasmeet Singh

Computation of Book Profits, additions and subtractions to P&L account, MAT tax rate of 15%.

MAT Credit Utilization (Sec 115JAA) & Alternate Minimum Tax (AMT)
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48 mins LOCKED
Lec #6 340K+ Views • 15K+ Likes

MAT Credit Utilization (Sec 115JAA) & Alternate Minimum Tax (AMT)

Faculty: CA Jasmeet Singh

Carry forward of MAT credit for 15 assessment years, set-off mechanism, AMT under Sec 115JC.

Concessional Corporate Tax Regimes (Section 115BAA & 115BAB)
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44 mins LOCKED
Lec #7 280K+ Views • 13K+ Likes

Concessional Corporate Tax Regimes (Section 115BAA & 115BAB)

Faculty: CA Pranav Chandak

22% corporate tax rate without exemptions, non-applicability of MAT under Section 115BAA.

Tax Deducted at Source (TDS): Sec 194C, 194J, 194I, 194Q & 194A (Part 1)
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1 hr 02 mins LOCKED
Lec #8 560K+ Views • 25K+ Likes

Tax Deducted at Source (TDS): Sec 194C, 194J, 194I, 194Q & 194A (Part 1)

Faculty: CA Jasmeet Singh

Contractors (194C), Professional fees (194J), Rent (194I), Purchase of goods (194Q), thresholds.

Tax Collected at Source (TCS Sec 206C), Advance Tax & Interest (234A/B/C)
Locked Lecture Purchase Course to Watch
54 mins LOCKED
Lec #9 420K+ Views • 19K+ Likes

Tax Collected at Source (TCS Sec 206C), Advance Tax & Interest (234A/B/C)

Faculty: CA Jasmeet Singh

Advance tax installments (15%, 45%, 75%, 100%), interest computation under Sections 234A, 234B, 234C.

Filing of Income Tax Returns (ITR-6 for CPSEs), Due Dates & Assessment Procedures
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46 mins LOCKED
Lec #10 310K+ Views • 14K+ Likes

Filing of Income Tax Returns (ITR-6 for CPSEs), Due Dates & Assessment Procedures

Faculty: CA Pranav Chandak

Mandatory e-filing for companies, summary assessment Sec 143(1), scrutiny assessment Sec 143(3).

GST Constitutional Framework: CGST, SGST, UTGST, IGST & GST Council
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55 mins LOCKED
Lec #11 680K+ Views • 32K+ Likes

GST Constitutional Framework: CGST, SGST, UTGST, IGST & GST Council

Faculty: CA Vishal Bhattad (Vsmart)

101st Constitutional Amendment, Article 246A, 269A, GST Council structure, dual GST model.

Concept of Supply (Section 7 CGST Act): Composite vs Mixed Supply
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1 hr 08 mins LOCKED
Lec #12 720K+ Views • 36K+ Likes

Concept of Supply (Section 7 CGST Act): Composite vs Mixed Supply

Faculty: CA Vishal Bhattad (Vsmart)

Supply with consideration vs Schedule I without consideration, principal supply tax rate vs highest tax rate.

Place of Supply (POS) under IGST Act: Goods & Services Rules
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56 mins LOCKED
Lec #13 440K+ Views • 20K+ Likes

Place of Supply (POS) under IGST Act: Goods & Services Rules

Faculty: CA Jasmeet Singh

Determining Intra-state vs Inter-state supply, movement of goods, bill to ship to model (Sec 10).

Time and Value of Supply (Section 12, 13 & 15 CGST Act)
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51 mins LOCKED
Lec #14 490K+ Views • 22K+ Likes

Time and Value of Supply (Section 12, 13 & 15 CGST Act)

Faculty: CA Vishal Bhattad (Vsmart)

Transaction value formula, inclusions (subsidies, taxes, incidental charges), exclusions (discounts).

Input Tax Credit (ITC - Section 16 & 17): Eligibility & Blocked Credits (Part 1)
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1 hr 14 mins LOCKED
Lec #15 810K+ Views • 41K+ Likes

Input Tax Credit (ITC - Section 16 & 17): Eligibility & Blocked Credits (Part 1)

Faculty: CA Vishal Bhattad (Vsmart)

4 conditions under Sec 16(2), 180-day vendor payment rule, Sec 17(5) blocked credits in PSU vehicles, catering.

ITC Apportionment (Rule 42 & 43) & Order of ITC Utilization (Part 2)
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49 mins LOCKED
Lec #16 370K+ Views • 17K+ Likes

ITC Apportionment (Rule 42 & 43) & Order of ITC Utilization (Part 2)

Faculty: CA Jasmeet Singh

Exempt supplies reversal formula, capital goods ITC reversal, cross-utilization order of IGST credit.

GST Invoicing, E-Way Bill & E-Invoicing Mandate for Corporate CPSEs
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47 mins LOCKED
Lec #17 430K+ Views • 20K+ Likes

GST Invoicing, E-Way Bill & E-Invoicing Mandate for Corporate CPSEs

Faculty: CA Vishal Bhattad (Vsmart)

IRN generation, QR code requirements, E-way bill generation thresholds, valid movement documents.

GST Returns (GSTR-1, GSTR-3B, GSTR-9/9C) & Scrutiny of Returns (Sec 61)
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58 mins LOCKED
Lec #18 520K+ Views • 24K+ Likes

GST Returns (GSTR-1, GSTR-3B, GSTR-9/9C) & Scrutiny of Returns (Sec 61)

Faculty: CA Jasmeet Singh

Reconciliation of GSTR-2B with 3B, annual return GSTR-9, departmental audit Sec 65, special audit Sec 66.

Section 4 • 16 In-Depth Lectures

Module 4: Cost & Management Accounting

Hindi Medium • CA / CMA Faculty
Cost Concepts, Classification & Preparation of Cost Sheet
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54 mins LOCKED
Lec #1 620K+ Views • 29K+ Likes

Cost Concepts, Classification & Preparation of Cost Sheet

Faculty: CA Rahul Garg (RSA)

Prime Cost, Factory Cost, Cost of Production, Cost of Goods Sold, treatment of scrap, R&D costs.

Material Costing: EOQ Model, Stock Levels & Inventory Pricing (FIFO, LIFO, Weighted Avg)
Locked Lecture Purchase Course to Watch
58 mins LOCKED
Lec #2 540K+ Views • 25K+ Likes

Material Costing: EOQ Model, Stock Levels & Inventory Pricing (FIFO, LIFO, Weighted Avg)

Faculty: CA Rahul Garg (RSA)

Economic Order Quantity, re-order level, safety stock, maximum and minimum stock level formulas.

Labour Costing: Incentive Schemes (Halsey & Rowan Plans) & Idle Time
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48 mins LOCKED
Lec #3 410K+ Views • 19K+ Likes

Labour Costing: Incentive Schemes (Halsey & Rowan Plans) & Idle Time

Faculty: CA Rahul Garg (RSA)

Standard time vs time taken, Halsey premium bonus formula (50%), Rowan scheme computation, labour turnover.

Overhead Costing: Allocation, Apportionment (Repeated Distribution) & Absorption
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1 hr 02 mins LOCKED
Lec #4 490K+ Views • 23K+ Likes

Overhead Costing: Allocation, Apportionment (Repeated Distribution) & Absorption

Faculty: CA Rahul Garg (RSA)

Primary and secondary distribution of overheads, simultaneous equation method, machine hour rate.

Under / Over Absorption of Overheads & Treatment in Cost Accounts
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45 mins LOCKED
Lec #5 320K+ Views • 15K+ Likes

Under / Over Absorption of Overheads & Treatment in Cost Accounts

Faculty: CA Rahul Garg (RSA)

Supplementary rate calculation, transfer to Costing P&L, carrying forward in suspense.

Activity Based Costing (ABC): Cost Drivers, Cost Pools & Traditional vs ABC Comparison
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56 mins LOCKED
Lec #6 470K+ Views • 22K+ Likes

Activity Based Costing (ABC): Cost Drivers, Cost Pools & Traditional vs ABC Comparison

Faculty: CA Purushottam Aggarwal

Volume-based vs activity-based allocation, hierarchy of cost drivers (unit, batch, product, facility).

Marginal Costing: Marginal Cost Equation, Contribution & P/V Ratio Mechanics
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52 mins LOCKED
Lec #7 590K+ Views • 28K+ Likes

Marginal Costing: Marginal Cost Equation, Contribution & P/V Ratio Mechanics

Faculty: CA Rahul Garg (RSA)

Sales - Variable Cost = Fixed Cost + Profit, Profit Volume Ratio formula = (Change in Profit / Change in Sales).

Break-Even Point (BEP) Analysis & Margin of Safety (MOS) Computation
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50 mins LOCKED
Lec #8 530K+ Views • 25K+ Likes

Break-Even Point (BEP) Analysis & Margin of Safety (MOS) Computation

Faculty: CA Rahul Garg (RSA)

BEP in units = Fixed Cost / Contribution per unit, BEP in value, Margin of Safety = Total Sales - BEP Sales.

Managerial Decisions: Make or Buy, Limiting Factor & Shutdown Point
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55 mins LOCKED
Lec #9 420K+ Views • 20K+ Likes

Managerial Decisions: Make or Buy, Limiting Factor & Shutdown Point

Faculty: CA Purushottam Aggarwal

Relevant costs, ranking by contribution per unit of limiting factor, operational vs financial shutdown point.

Absorption Costing vs Marginal Costing: Stock Valuation & Profit Reconciliation
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47 mins LOCKED
Lec #10 360K+ Views • 17K+ Likes

Absorption Costing vs Marginal Costing: Stock Valuation & Profit Reconciliation

Faculty: CA Rahul Garg (RSA)

Impact on operating income when production > sales vs production < sales, fixed overheads capitalisation.

Standard Costing: Material Variances (Cost, Price, Usage, Mix, Yield)
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57 mins LOCKED
Lec #11 650K+ Views • 31K+ Likes

Standard Costing: Material Variances (Cost, Price, Usage, Mix, Yield)

Faculty: CA Rahul Garg (RSA)

MCV = MPV + MUV, Material Mix Variance (MMV), Material Yield Variance (MYV) formulas and charts.

Labour Variances (Cost, Rate, Efficiency, Idle Time, Mix)
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51 mins LOCKED
Lec #12 480K+ Views • 23K+ Likes

Labour Variances (Cost, Rate, Efficiency, Idle Time, Mix)

Faculty: CA Rahul Garg (RSA)

LCV = LRV + LEV + ITV, Idle Time Variance is always adverse, Labour Yield Variance.

Overhead Variances: Variable & Fixed Overhead Breakdown (2-way, 3-way, 4-way)
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59 mins LOCKED
Lec #13 440K+ Views • 21K+ Likes

Overhead Variances: Variable & Fixed Overhead Breakdown (2-way, 3-way, 4-way)

Faculty: CA Purushottam Aggarwal

Fixed overhead expenditure, volume, capacity, calendar, and efficiency variances.

Budgetary Control: Functional Budgets (Sales, Production, Cash Budget)
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53 mins LOCKED
Lec #14 510K+ Views • 24K+ Likes

Budgetary Control: Functional Budgets (Sales, Production, Cash Budget)

Faculty: CA Rahul Garg (RSA)

Master budget components, preparation of monthly cash receipts and disbursements budget.

Flexible Budgets & Zero-Based Budgeting (ZBB) in CPSE Operations
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46 mins LOCKED
Lec #15 380K+ Views • 18K+ Likes

Flexible Budgets & Zero-Based Budgeting (ZBB) in CPSE Operations

Faculty: CA Purushottam Aggarwal

Segregation of semi-variable costs, flexible budget at 60%, 80%, 100% capacity, ZBB evaluation steps.

Modern Cost Management: Target Costing, Life Cycle Costing & Kaizen Costing
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52 mins LOCKED
Lec #16 420K+ Views • 20K+ Likes

Modern Cost Management: Target Costing, Life Cycle Costing & Kaizen Costing

Faculty: CA Purushottam Aggarwal

Target Price - Desired Profit = Target Cost, cost reduction vs cost control, continuous improvement.

Section 5 • 14 In-Depth Lectures

Module 5: Company Law, Audit & PSU Governance

Hindi Medium • CA / CMA Faculty
Companies Act 2013: Prospectus, Public Offer & Private Placement (Part 1)
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55 mins LOCKED
Lec #1 480K+ Views • 22K+ Likes

Companies Act 2013: Prospectus, Public Offer & Private Placement (Part 1)

Faculty: CA Amit Popli

Shelf prospectus, red herring prospectus, civil and criminal liability for misstatements (Sec 34/35).

Share Capital & Debentures (Sec 43 to 72): Buyback, Sweat Equity, Bonus Shares
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58 mins LOCKED
Lec #2 520K+ Views • 25K+ Likes

Share Capital & Debentures (Sec 43 to 72): Buyback, Sweat Equity, Bonus Shares

Faculty: CA Amit Popli

Section 68 buyback limits (25% of free reserves + securities premium), CRR creation, bonus share rules (Sec 63).

Management & Administration: Annual General Meeting (AGM) & EGM Rules (Sec 96 to 122)
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50 mins LOCKED
Lec #3 410K+ Views • 19K+ Likes

Management & Administration: Annual General Meeting (AGM) & EGM Rules (Sec 96 to 122)

Faculty: CA Harsh Gupta

Notice requirements (21 clear days), quorum for public companies (5, 15, 30 members), proxy rules, voting.

Directors: Appointment, Disqualifications (Sec 164), Independent Directors (Sec 149)
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1 hr 04 mins LOCKED
Lec #4 590K+ Views • 28K+ Likes

Directors: Appointment, Disqualifications (Sec 164), Independent Directors (Sec 149)

Faculty: CA Amit Popli

DIN requirements, minimum independent directors in listed CPSEs, disqualifications and removal.

Accounts of Companies (Section 128 to 138): Books of Account & CSR (Sec 135)
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52 mins LOCKED
Lec #5 460K+ Views • 21K+ Likes

Accounts of Companies (Section 128 to 138): Books of Account & CSR (Sec 135)

Faculty: CA Harsh Gupta

Accrual basis books maintenance for 8 years, Corporate Social Responsibility 2% average net profit spending.

Internal Audit (Section 138) & Audit Committee (Section 177)
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48 mins LOCKED
Lec #6 390K+ Views • 18K+ Likes

Internal Audit (Section 138) & Audit Committee (Section 177)

Faculty: CA Amit Popli

Thresholds for mandatory internal audit in unlisted public CPSEs, composition and functions of Audit Committee.

Appointment of Statutory Auditors (Section 139): Special Provisions for Government Companies
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54 mins LOCKED
Lec #7 510K+ Views • 24K+ Likes

Appointment of Statutory Auditors (Section 139): Special Provisions for Government Companies

Faculty: CA Neeraj Arora

Appointment by Comptroller & Auditor General (CAG) within 180 days of financial year, rotation rules.

CAG Audit of CPSEs: Supplementary Audit (Sec 143(6)) & Test Audit (Sec 143(7))
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50 mins LOCKED
Lec #8 470K+ Views • 23K+ Likes

CAG Audit of CPSEs: Supplementary Audit (Sec 143(6)) & Test Audit (Sec 143(7))

Faculty: CA Neeraj Arora

CAG powers under Article 149 of Constitution and Sec 143 Companies Act, supplementary audit within 60 days.

Rights, Duties & Liabilities of Auditors (Section 143) & Reporting on Fraud (Sec 143(12))
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49 mins LOCKED
Lec #9 410K+ Views • 19K+ Likes

Rights, Duties & Liabilities of Auditors (Section 143) & Reporting on Fraud (Sec 143(12))

Faculty: CA Harsh Gupta

Right of access to books, duty to report on internal controls, mandatory reporting of fraud >= Rs. 1 Crore to CG (ADT-4).

Companies (Auditor's Report) Order - CARO 2020: 21 Essential Clauses
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1 hr 12 mins LOCKED
Lec #10 670K+ Views • 33K+ Likes

Companies (Auditor's Report) Order - CARO 2020: 21 Essential Clauses

Faculty: CA Neeraj Arora

Detailed walkthrough of inventory physical verification, loans to directors, Benami property, whistleblower.

Internal Financial Controls over Financial Reporting (ICFR / IFC)
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46 mins LOCKED
Lec #11 380K+ Views • 18K+ Likes

Internal Financial Controls over Financial Reporting (ICFR / IFC)

Faculty: CA Neeraj Arora

Design effectiveness vs operating effectiveness, COSO internal control framework, auditor reporting on IFC.

Enterprise Risk Management (ERM) Framework for Public Sector Undertakings
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44 mins LOCKED
Lec #12 320K+ Views • 15K+ Likes

Enterprise Risk Management (ERM) Framework for Public Sector Undertakings

Faculty: CA Harsh Gupta

Risk identification, risk matrix (impact vs probability), risk appetite, mitigating operational/financial risks.

DPE Guidelines on Corporate Governance for Central Public Sector Enterprises (CPSEs)
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52 mins LOCKED
Lec #13 450K+ Views • 22K+ Likes

DPE Guidelines on Corporate Governance for Central Public Sector Enterprises (CPSEs)

Faculty: CA Amit Popli

Department of Public Enterprises (DPE) corporate governance grading (Excellent, Very Good, Good, Fair, Poor).

Company Law & PSU Governance Master Revision Drill (Most Expected MCQs)
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1 hr 10 mins LOCKED
Lec #14 560K+ Views • 27K+ Likes

Company Law & PSU Governance Master Revision Drill (Most Expected MCQs)

Faculty: CA Amit Popli

Compilation of 100+ past year questions from HPCL, ONGC, IOCL, BHEL, Coal India, and NTPC.

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