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Sunday, April 29, 2012



No.222, RK Mutt Road, 2nd Floor, Next to Canara Bank, Opp. to TVS Showroom, Mandaveli, Chennai – 28, 044-24622694 / 9940623954




FOR ICWA Inter – June 2012 EXAM


1)     Difference between cost reduction and cost control

2)     Cost centre vs. Cost unit

3)     Differential cost

4)     Opportunity cost

5)     Sunk costs

6)     Conversion cost

7)     Relevant cost

8)     Profit centre

9)     Distinguish between bin cards and stores ledger

10)                        ABC analysis

11)                        Accounting and control of waste, scrap, spoilage and defectives

12)                        Material Transfer Note

13)                        VED Analysis

14)                        Basic assumptions under EOQ

15)                        Idle time

16)                        Accounting treatment of overtime premium in cost accounting

17)                        Causes of labour turnover & Steps to minimise labour turnover

18)                        Difference between job evaluation & merit rating

19)                        Learning curve

20)  Differences between allocation and apportionment

21)                        Blanket overhead rates

22)                        Treatment of under-absorbed and over-absorbed overheads Non-integrated accounting system

23)                        Advantages & Pre-requisites of integrated accounting system

24)                        Causes which give rise to differences in the cost and financial accountsDifference between job costing & batch costing

25)                        Retention money

26)                        Cost plus contract & its advantages

27)                        Escalation clause

28)                        Difference between job & contract costing

29)                         Accounting treatment of by-product       

30)                        Distinction between joint-product and by-product

31)                        Split off point

32)                        Reverse cost method in by-product cost accounting

33)                        Equivalent production

34)                        Difference between operation cost and operating cost

35)                         Difference between marginal costing and absorption costing

36)                        Cost-volume-profit analysis

37)                        Angle of incidence

38)                        Key factor

39)                        Margin of safety (MOS)

40)                        Break even analyses

41)                        Sensitivity Analysis

42)                        How to improve PV ratio

43)                        Difference between fixed and flexible budget

44)                        Zero Based Budget (ZBB)

45)                         Difference between standard costing and budgetary control

46)                         Variance analysis

47)                         Activity Based Management

48)                         Activity Based Costing

49)                         Cost Drivers

50)                        Types of Transfer Pricing

51)                        Principles of Management

52)                        Balanced scorecard

53)                         Management control system in non-profit organisation

54)                         Features of performance measurement system

55)                        Performance management

56)                         Bench marking

57)                         Performance budgeting

58)                         Functions of organization

59)                         Features of management

60)                         MRP

61)                         Value analysis

62)                         ERP

63)                         MRP II

64)                         Value engineering

65)                         Target costing

66)                         TQM

67)                         JIT

68)                         Supply chain Analysis

69)                         Uniform costing

70)                         Inter firm comparison

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1 comment:

Vijay said...

Thank you sir, my name is Vijay Desai, I am working with a MNC company and while working I am perparing for the exam. Your directions for the exam perparation would really helps me because I have limited time for perparation. Thanks My email id is