CM 121 - Cost Accounting (Based on New Question Pattern)

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The CM 121 – Cost Accounting Tuition Support Program is designed to provide a comprehensive understanding of cost accounting for CMA (ICMAB) candidates who will sit for the exam in Jan 2026. The entire course is divided into several chapters covering various topics.

This comprehensive course is a recorded course, totaling over 50 hours of instruction, ensuring students receive thorough coverage of the subject matter. If additional class is required to complete the course, extra schedule will be declared, and classes will be taken accordingly.

Throughout the course, students will delve into various aspects of cost accounting, including cost concepts, costing of materials, labor, and overhead, job, batch, contract costing, process costing, service costing, standard costing, joint product, by-product costing, activity-based costing, target costing, quality costing, and life-cycle costing.

Course Synopsis

The course begins with an Introduction to Cost Accounting, providing an overview of basic concepts and Bangladesh Cost Accounting Standards. Following this, students will explore Cost Concepts, Classification, and Cost Statements.
The next section focuses on the Costing of Materials, which is divided into three parts, followed by Costing of Labor, also divided into two parts. Additionally, the course covers Costing of Overhead and Cost Accounting Records as per BCAS.
The course then delves into Job, Batch, and Contract Costing, divided into three parts, and Process Costing, also divided into three parts.
Further topics include Service Costing, Standard Costing (covered in four parts), and Joint Product and By-product Costing (covered in three parts).
The course also includes an exploration of Activity-Based Costing, divided into three parts, and additional costing techniques such as Target Costing, Quality Costing, and Life-cycle Costing.
The full course will cover the entire syllabus by considering the exam standards’ questions in mind. This robust learning method will help students understand the core concepts of this Cost Accounting subject and help them to pass the exam at first attempt.

Throughout the course, there will be revision sessions and practice exercises to reinforce learning and help you excel in the CMA exam. Finally, there will be two 100 marks tests to be taken online.

What will i learn?

Requirements

Download all class lecture notes

Class 1&2 (Ch A3) - Cost Concepts, Classification & Statements
02:31:00

MD. Morshedul Alam ACMA

Mr. MD. Morshedul Alam, ACMA (ICMAB), has over 10 years of professional experience, including 8+ years in accounts and finance across FMCG, Non-Profit, Power Generation, and Service sectors. He is also pursuing CA under ICAB, having completed 1100 out of 1600 marks. He specializes in financial reporting, budgeting, costing, taxation, cash flow management, internal audit, forensic audit, financial modeling, valuation, and business analysis. Skilled in analytics, Excel, ERP systems, business process redesign, and IFRS, he combines CMA (ICMAB) and MBA credentials with strong business acumen. Currently, he works in a managerial position at Hoda Vasi Chowdhury & Co, focusing on Audit, Valuation, and Corproate Advisory. His past roles include Bangla Trac Limited, Gemcon Group, Bangladesh University, and Gweebarra Bakery Industry Ltd. (Cooper’s). As a professional trainer, he has conducted numerous training sessions and workshops, and has trained over 2,000 corporate professionals and ICMAB students.

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