ICAI Ka Naya Trap! ⚠️ Costing MTP Analysis & Adjustments (19 Papers Decoded)

Описание: ICAI Costing MTP Traps Decoded: Analyzing 8 MTPs from Nov 2024 to Dec 2025. Save 10-15 marks in your upcoming CA Inter exams by avoiding these hidden mistakes.

In this video, Legal Service Mitra decodes the new testing pattern of ICAI. We are not just solving questions; we are revealing the psychological traps hidden in Costing MTPs.

🚨 Top 5 Traps Covered:
1. MCQ Domino Effect: Simple Interest vs Compound Growth mistake.
2. Service Costing: The "Empty Return Journey" logic in Transport costing.
3. Material Costing: How Discount affects Carrying Cost (EOQ).
4. Cost Sheet: Correct placement of Administrative Overheads.
5. Standard Costing: The biggest blunder in Usage Variance (Base Quantity).

⏱️ Timestamps (Chapters):
00:00 - Introduction: Hard Work vs Smart Work (8 MTPs)
00:50 - Trap #1: MCQs (Compound Growth Mistake)
01:42 - Trap #2: Transport Costing (Empty Return Logic)
02:21 - Trap #3: Material Costing (Discount & EOQ Trap)
02:58 - Trap #4: Cost Sheet (Admin Overheads Note)
03:17 - Trap #5: Standard Costing (Actual Output Base)
03:33 - Conclusion: Trust Your Hard Work
03:54 - Challenge Question for You!

📚 Challenge Question:
If a Bus is in the Garage for 2 days (Repair), will we add 'Insurance Cost' to the Cost Sheet?
👉 Comment your answer (YES/NO) with the reason below!

🔔 Next Video Alert:
Financial Management (FM) MTP Traps are coming soon! Subscribe to Legal Service Mitra so you don't miss it.

#CAInter #Costing #ICAI #LegalServiceMitra #CAExams #MTPAnalysis #CostingTraps

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Disclaimer:
This video is for educational purposes only. The analysis is based on Mock Test Papers (MTPs) released by the Institute of Chartered Accountants of India (ICAI). All rights regarding the original questions belong to ICAI. This video aims to help students understand concepts and avoid common errors.

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