Most Important Question On Cost Sheet | CA Intermediate Costing | CA Dhananjay Bhave |Yeshas Academy

Описание: Struggling with cost sheet questions involving capacity utilisation, guaranteed minimum wages, and semi-variable overheads?
This detailed session breaks down one of the MOST IMPORTANT exam-level problems step by step, exactly the way ICAI expects in Costing papers.

Using a real exam-type illustration, this video helps you understand the logic, flow, and presentation behind complex cost sheet questions — not just the final answer.

🔍 What you will learn in this video

Treatment of Guaranteed Minimum Wages (peace rate vs minimum monthly pay)

How to handle Semi-Variable Overheads

“Up to 50% capacity”

“Every 20% increase or any part thereof”

Difference between fixed, variable & semi-variable costs

Capacity utilisation calculations (monthly vs annual)

Cost sheet preparation for:

First 3 months

Balance 9 months

Handling raw material scrap

Selling & distribution overhead treatment

How to separate annual profit into different time periods

Selling price calculation when profit is given for the full year

Common exam mistakes students make (and how to avoid them)

🎯 Why this video is important

✔️ Based on ICAI favourite question patterns
✔️ Tests concept + application, not memory
✔️ Covers areas where most students lose marks
✔️ Extremely useful for Jan 2026 & May 2026 exams

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