CA Inter - Costing session 28 - Overheads (Non-reciprocal method, Q 5 & 6)

Cost and Management Accounting - Study session 28

Chapter 3: Overheads (Absorption costing method) - Lecture 3

CA Intermediate (May and Sept 2026)
Non-reciprocal method of reapportionment
Q 5 & 6

Control Sheet of Costing Videos
https://docs.google.com/spreadsheets/...

Control Sheet of FM Videos
https://docs.google.com/spreadsheets/...

Google drive link for PDF file of notes
https://drive.google.com/file/d/1xNih...

About the faculty:
Jitendra Rathi [CFA (USA), FCA, CS, B. Com. (Hons.)]

Jitendra Rathi is a graduate in commerce and a member of “The Institute of Chartered Accountants of India”.
He has cleared Chartered Financial Analyst – Level III exam of “CFA Institute (USA)” and Company Secretary – Final exam of “The Institute of Company Secretaries of India”.
He has also cleared capital market, commodity market, derivative market and bond market NCFM certifications. He is certified in Concurrent audit of bank by ICAI.

His areas of specialization are Financial Management, Cost Accounting, Economics, Accountancy, Strategic Management and Operation Research.

He has rich practical experience of 6 years working with Birla Sun Life Mutual Fund and HDFC Life in investment department.

He is founder and chief faculty of “Jitendra Rathi Classes” which started in year 2012.

He is associated with “Indian Institute of Technology (IIT), Jodhpur” as a faculty for “Financial Accounting and Reporting” and “Corporate Finance” subject for MBA course.

He is associated with “National Institute of Fashion Technology (NIFT), Jodhpur” as an expert faculty for “Finance and Costing” subject for MFM course.

Till now he has already taught more than 4000 Chartered Financial Analyst (CFA), Chartered accountancy (CA) and Masters of Business Administration (MBA) students.

Google drive link for class worksheet


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