CA Inter Costing Jan 26 Revision Playlist | Unit & Batch Costing | CA Purushottam Aggarwal

CA Inter Costing Jan 26 Revision Playlist | Unit & Batch Costing | CA Purushottam Aggarwal

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🔗Important Videos
🎥 ABC Analysis:    • CA Inter Costing ABC Analysis For JAN 2026...  
🎥 Chapter wise Revision Playlist :    • CA Inter Costing Jan 26 Playlist For Marat...  
🎥 Super 40 Revision Marathon:    • CA Inter Costing Revision Series - Super 4...  
🎥 Revision Marathon -    • CA Inter Costing Jan 26 Playlist For Marat...  
🎥Theory Revision Marathon -    • Theory Marathon | CA Inter Costing Revisio...  
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Fast and exam-focused revision of Unit & Batch Costing for CA Inter Jan 26 exams.
In this session, CA Purushottam Aggarwal explains concepts, formats, formulas, cost per unit calculations, batch cost working, and important exam questions — all in a quick and easy way perfect for last-minute revision.

👉 Strengthen your Unit & Batch Costing preparation for the Jan 26 attempt
👉 Watch the full Jan 26 Costing Revision Playlist for complete chapter-wise revision

📌 What is Unit Costing?

Unit Costing is a costing method used when a business produces identical units on a continuous basis.
It calculates cost per unit by dividing the total cost by the number of units produced.
Used in industries like cement, bricks, chemicals, paper, mining, etc.

📌 What is Batch Costing?

Batch Costing is used when products are manufactured in batches instead of individual units.
Here, total batch cost is calculated first, and then cost per unit = Batch Cost ÷ Units in the Batch.
Used in industries like toys, garments, bakery items, automobile parts, pharmaceuticals, etc.

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