CCMA | COST CONTROL & MANAGEMENT ACCOUNTING | QUESTION PAPER DISCUSSION | SEM-6 @shivanipallela⁩

本站添加: 2026-05-22

[00:00:00]Hello students, welcome back to our channel. So here in this video, today's CCMA question paper, we are going to discuss whether the whatever the topics we have discussed whether it came or not. So let uh me know in the comment section how you wrote the examination.

[00:00:16]Okay. So uh students a CCM paper is damn easy. It is very easy. Again I'm saying the students who followed our videos who followed my explanation content of the matter related to the topics easily you will able to uh get past in the subject.

[00:00:33]Okay. If you have done one day batting means it will be feeling like it will be difficult a hard paper but still if you have prepared like whatever I have said you to prepare that will be the easiest part to uh cover the examination. So first we'll discuss part B.

[00:00:50]See part B we have discussed the problematic. So whatever the problematic we have got no so profit uh they have given sales they have given we need to find out the PV ratio BP P break even point sales profit uh yes so this type of problematic uh uh like uh solution we have already done in unit number one explanation. Yes. So let me know whether you have attempted problematic or theory also related to the management accounting we have already done means theory you can attempt problematic you can attempt it's completely different it's completely your voice your wish okay so if you have attempted for theory I think three sides of the paper you have done okay so let me know whether you have attempted theory problematica in second unit we have discussed my units problematic Capacity problematic and we have discussed the theory from budget and budgetary control also they have given capacity okay so in capacity we will have semivariable variable variable overheads semivariable overheads fixed overheads so variable is nothing about all variable we need to do for example 25,000 divided by for what they have given they have given for 25 capacity yes so like that easily you can do this sub capacity problem the students who followed the cap capacity method of doing the solution. Okay. And uh coming back to the third unit we have discussed in the problematic comparative common size trend analysis in the live session also in yesterday live class also I have given a prediction that this time trend analysis may occur in the examination. So many of the students in the night they have prepared trend analysis also. Oh yes or no. So let me know whether you have attempted trend analysis or not. Easy method, simple method, 12 on 12 marks. Easily you will get it. Okay. Now coming back to the fourth unit funflow statement. So this is without adjustment question. Now easily you can do this kind of questions. We have already discussed in the problematic explanation. That means the students who understood the fund flow statement explanation from our channel easily you can able to do this.

[00:03:05]What is the current assets they have having inventories, trade receivables, cash and cash equivalents. Okay. So these three will come in working capital along with the current liabilities that is current liabilities and trade payables also in working capital. First you need to do the statement of working capital. Then you need to do the fund flow statement like with the help of fixed assets with the help of non-current assets. Yes, usually you can able to do it means fund flow statement should get tallied from fund from operations. Next one ma'am B also they have given fund flow statement only. So this is with the adjustment question. So I think many of the students compared to the B question, A question is easy from funflow statement. This is without adjustment. No. So I hope many of the students attempted 12th A. If you have attempted 12 B also no problem. But here you are having the um adjustment problem. So here missionary purchase 60 was sold for 4,000. Okay. Missionary book value is 6,000. This is little bit complicated question compared to the A.

[00:04:06]I hope the 12th A you have attempted.

[00:04:09]Yes, let me know in the comment section.

[00:04:10]Fund flow statement 12th A or 12th B.

[00:04:13]And last one ma cash flow statement.

[00:04:15]Cash flow statement different from fund flow statement. Then importance of theory question they have asked. Now we have discussed the problematic. No, this is the problematic. So what is the main advantage of cash flow statement? The answer will be in the question only. The closing cash is the last answer. That means cash and cash equivalence closing is 20. No, this is your final answer. 20 is the final answer. Whether you got 20 in the cash flow statement or not, let me know in the comment section. Okay.

[00:04:40]Cash flow statement, you'll have operating activities, investing activities, financing activities. After getting net increase on net decrease, we need to add the opening cash then closing cash. So everything whatever we have discussed the problematic that only came in the examination thoroughly. The students who practice the problematic they will understand the CCMA paper it is easy. If you have not yet practiced very well. Okay. Some students, some fellows will come into the comment section that nothing think question came in the examination like that they will see this type of fellows what they'll do means they'll refer many channels. They will take the paid notes. They will see the membership videos. They will not study anything. Okay. They will not have uh any work. They'll come in directly to the other channels like us, those who are providing for free of cost and they will do certain things. Okay, that means they will not have a proper brain to analyze the question paper also that are all called paid batches. So, we will not bother about that. Let me know in the comment section the students who followed our channel how you felt about the CCMA video whether you have attempted or not. Let me know. I hope everyone will pass the students who have referred my channel. Okay. Since from first onwards. Okay. And coming back to the part A. Now my part A little bit hard only it came because u theory questions cash flow statement you can able to write but master budget sunk cost these are all different only but you can able to write it this fund flow statement cash flow operating activities and uh minimum uh number of units. These four questions you can able to uh write in the part A. So part A if you have attempted three question but part B you have attempted five questions also you'll easily attempt you'll easily get passed in the subject. Okay no problem.

[00:06:27]Let me know in the comment section how you felt about the CCMA paper how you wrote everything. Next exam important question you want to let me know in the comment section. All the very best see you all next video students. Papay one.