Marginal vs Absorption Costing | Cost per unit | Profit / Loss | CMA | ACCA | Commerce Specialist |

[@lydiaeric742]

I don't know why you make it look soooooo easy, its either you are gifted or highly gifted, maybe both of them☺. You are a life saver and God bless you.

[@Kamwanganatasha]

❤

[@sheilachelangat8583]

Highly gifted

[@tintamichelo910]

First explanation I've understood in 3 months of lessons 😅❤. Thank you sir

[@CommerceSpecialist]

🙏😊👍

[@josephmanu5664]

Truly, your explanation is attached to the real world situation by converting theory to practicality...GOD BLESS U.

[@CommerceSpecialist]

You are welcome dear.

[@Amrat03]

Best explanation of AC & MC in least time. I could surely say this is the best video of the topic on youtube. Even my paid coaching teachers aren't able to explain in this seamless & easy manner.

[@CommerceSpecialist]

Thanks my dear😊🙏👍

[@euniceike1165]

I love the way you make your teaching seamless, understandable and well presented.May the almighty God grant you good health to continue to serve us

[@CommerceSpecialist]

Thanks a lot dear, sure.😊🙏👍

[@MagentaPixel]

Hello sir, i have got fear about to sit the exam to answer this costing part. but after looking your tutor recording, i have totally satisfied to face the exam in one and only night before the exam day. Actually i dont know how you can easily explain all of the session in simply and perfectly....? Thanks a lot..

[@CommerceSpecialist]

@@MagentaPixel thanks a lot dear. Behind all this is 28 years of experience and prayers and support of my students and supporters like you. 🙏👍

[@jaydaka7886]

Where have you been whole my life? I have understood this lecture very well thank you very much. Oh plus you've gained a new subscriber ❤

[@CommerceSpecialist]

Thanls dear Jay

[@yohasethio7669]

Thank you for the lecture. You made the topic interesting and easy to understand.

[@CommerceSpecialist]

You are welcome. Thx

[@PASSIBOI]

Sir, you made my day with this fabulous session, intrestingly may you are only who have covered this topic

[@ArsalaAbid-jp9ty]

I can't believe how well he explained each and every single step. I saw alot of lectures on this topic on KZbin but this video lecture can't be compared woth other i would rate it 11 out of 10 . ❤

[@CommerceSpecialist]

Thanks a lot my dear😊🙏👍

[@giftyabena1685]

Anytime I come to KZbin to watch videos on financial reporting or cost and management, it's always the commerce specialist because he is good and can explain things to my satisfaction. His teachings have helped me a lot ❤. God bless u

[@CommerceSpecialist]

Thanks a lot my dear😊🙏👍

[@maghfira5175]

You made it so easy I had marginal profit in my ma2 exam I didn't know how to solve it after so many practice it was because my concepts were not clear. I passed the exam anyways but want to improve my mistakes and You've helped me alot Thank you sir Love and support from pakistan 🇵🇰

[@CommerceSpecialist]

Thanks a lot dear🙏👍

[@rakeshsha5164]

I am trying to understand this topic from 3 hour but i couldn't but after seeing your video i become able to solve all problems related to this topic. Thanks sir . Please make more videos related to ACCA.

[@CommerceSpecialist]

@@rakeshsha5164 ur welcome dear, good luck for your ACCA journey

[@rakeshsha5164]

@@CommerceSpecialist sir please make more video related to ACAC

[@lucrishadavids3900]

Very well explained am doing ACCA and this topic is difficult for me to understand but you're explanation is clear please send more details on this topic

[@CommerceSpecialist]

Sure

[@sandarudilhara712]

​@@CommerceSpecialistSir, please share cost control lesson

[@jiselenimbesha3338]

Thank you very much sir,i have my finals next week and this is exactly what i needed. I hope i make it. Thank you.

[@CommerceSpecialist]

@@jiselenimbesha3338 Good Luck dear

[@TengkuMaranti]

I owe you a BIG thanks ..I totally understand this AC MC thanks to you! 🙏🏻

[@TengkuMaranti]

Adding the comment ... I keep your video 'handy' during my exam prep! And it getting easier each time I watched your video! :)

[@kearabetsoepakela6544]

Your explantion made a huge diffrence in my performamce....thank you so much

[@CommerceSpecialist]

Ur welcome dear👍🙏

[@alfadecosta5767]

Well explained am taking CPA

[@mandlalubisi6626]

Thanks sir. I am not an accounting person but currently studying Management accounting and what you shared here shed some light. ❤

[@CommerceSpecialist]

Thx a lot dear🙏👍

[@demaslumba5855]

Thank you so much for your easy and clear way of communicating. I have been immensely helped, Watching from Lusaka, Zambia!

[@mohamed_Riham]

I'm from ca sri lanka sir..it was really helpful for my costing part..I have learnt many subtleties from this lesson..pls upload continuoesly regarding costing topics sir..❤Thank you so so much ..

[@CommerceSpecialist]

Ur welcome dear, good luck in your studies.

[@laminsusso7053]

you are my best online lecturer so far and GOD be with you the only problem i have is process account, i would love to watch your lecture under process account

[@CommerceSpecialist]

There are two videos on process account already on my channel dear

[@MAGGIE-PL-UK]

GREAT ! You saved my live ! thanks

[@CommerceSpecialist]

Ur welcome dear🙏👍

[@partheepannallamuthu5789]

Great sir, I used your video and cleared all doubts.

[@imranahmedmirza7045]

How are you sir, your teaching style is very impressive. I remembered you teached me in MBA program at PIMSAT in year 2009......

[@CommerceSpecialist]

Thats good memory dear👍

[@s.chambers4256]

Finally got it . Your explanation was very clear.

[@RICKYBAJWA1]

very well explained sir, I am a BPP student but the way you explained this they could not. Thanks

[@CommerceSpecialist]

Thx dear

[@_ryunosuke...]

I didn't know that this topic is too easy until i saw this video.... In class i didn't listen at all so that made me to think this topic as a big problem and waited to open the book the day before the exam😓(now) I am studying BCOM with ACCA. I thought it because ACCA is difficult to learn ( not my opinion) everyone said that and i believed. I think the difficulty is because of distraction. Not because the subject is hard. If we have full mind when we learn then it is easier like today i learnt marginal and absorption costing😁 Thank you sir!❤

[@CommerceSpecialist]

@@_ryunosuke... keep it up🙏👍

[@renatasantos7369]

You are such a great teacher. Thank you so much for sharing it with us.

[@dhrutigandhi6300]

It's a great resource for ACCA F5 students and your explanations with examples are quite easy to understand. Sir can you create a playlist for F5. Thank you sir for such amazing explanations.

[@CommerceSpecialist]

Sure

[@aliashraf8658]

Your lecture is so easy, thank you very much sir

[@CommerceSpecialist]

@@aliashraf8658 ur welcome dear🙏👍

[@hassanansari5515]

Very brilliantly explained Sir love from Pakistan

[@CommerceSpecialist]

Thx a lot dear👍🙏

[@Naveenkumar-qy5wy]

I pray for your health and good life , you solved all my query regarding this topic. Thank you for your lecture.

[@CommerceSpecialist]

Thanks a lot dear

[@-KUSHMAV]

Thank you sir for gave clear knowledge about marginal and absorption cost. Thank you very much😌

[@CommerceSpecialist]

You are welcome dear🙏👍

[@FAGLOBALISLAMICKITCHEN]

Sir, you are a best teacher 😊

[@rajkumartamang7795]

Very simple way to teaching..

[@CommerceSpecialist]

Thx dear

[@khyal16]

Well explained Sir. Really helpful

[@laminlbarrow3554]

Thank you sir, May God bless you 🎉🎉❤

[@CommerceSpecialist]

@@laminlbarrow3554 thanks dear🙏👍

[@FranklinLolika]

I can't believe it so so easy thank you very much sir for the teaching may God continue to bless you and give you more strength for your grate job ❤❤❤❤

[@CommerceSpecialist]

You are welcome dear, thanks a lot🙏😊👍

[@josephnzunguli8491]

Thankyou very much (easy explanation, easy understanding) GOD BLESS

[@CommerceSpecialist]

🙏👍

[@adepuvasundhara0828]

Excellent explanation sir

[@MaboshabaneLegodi]

I love you all the way from South Africa

[@mourineasogo6658]

Thanks sir From Kenya

[@CommerceSpecialist]

@@mourineasogo6658 thanks dear, love for all my supporters from Kenya👍🙏

[@derickmwaba4474]

Best lecturer ever

[@CommerceSpecialist]

Thx dear Derick

[@motivationfordayz]

Just wow thank you so much for breaking down this topic

[@CommerceSpecialist]

🙏👍

[@varunupadhyay8150]

Sir your explanation is truly good I already join cma classes, but I have to see your lects

[@smithkaupa2299]

Sir your explanations are perfect.

[@CommerceSpecialist]

Thanks Smith

[@JihaanAbdiweli]

Thank you soo much sir. Your explanation is truly genuine, OMG god bless you ya ♥🎇💎

[@CommerceSpecialist]

Thanks a lot my dear😊🙏👍

[@arafatislam3056]

Thanks you Sir, I'm from Bangladesh

[@CommerceSpecialist]

Ur welcome dear. Love to all my students n supporters from the great Bangladesh.

[@hiralgohel5108]

Mind blowing explanation sir 😇✨👍

[@CommerceSpecialist]

@@hiralgohel5108 thanks dear🙏👍

[@sheemarajanpillai5466]

wow! the best explanation ever 🙏

[@CommerceSpecialist]

Thanks Sheema, u made my day👍🙏

[@oldsoul_49]

Great job 👍

[@ibrahimomar4118]

Thank you teacher what a best explain to make

[@rafique877]

Well explained sir 💐

[@chandajere9586]

Thank you so much,Well explained

[@Rose-ol8tu]

Hi sir, why do we have to calculate stock and all that under variable cogs ? 8:58

[@Sainath-b4g]

Sir,what should we do if there are fixed and variable admin and selling and distribution over heads

[@ilkinmusayev2906]

Great lecture, lots of thanks!

[@CommerceSpecialist]

Thx dear

[@koolraul27]

Very well explained

[@CommerceSpecialist]

Thanks a lot Rahul

[@Hajirausman-gb9uw]

I needed this so badd ... bcz of MA acca 😂

[@CommerceSpecialist]

@@Hajirausman-gb9uw all the best🙏👍

[@kapendatuhafeni9010]

You truly brilliant sir❤❤

[@CommerceSpecialist]

Thanks a lot dear🙏👍

[@krrhyssss945]

You gained a new subscriber ,very amazing teaching.💐

[@CommerceSpecialist]

🙏👍

[@luciamasunda9830]

woow, clearly explained. thank you

[@CommerceSpecialist]

You are welcome dear

[@AhmedSaad-wq3be]

Really. Very helpful. Thanks a lot.

[@CommerceSpecialist]

Thanks Ahmed

[@africastrueson]

THIS IS GREAT🙏🙏

[@smritybhusal4491]

You explained it so well💜thank you sir❤

[@kianatappin2504]

Love this explanation, it’s gonna help me so much. Can I have some help with step down apportionment and reciprocal apportionment?

[@CommerceSpecialist]

Thanks dear, there is a video on all three methods of apportionment, pls check video on overheads👍

[@abdulrahmanmahar7491]

Good explanation..

[@CommerceSpecialist]

Thx dear

[@preciousphuluso1186]

Thank you so much 🙏

[@josephbabs8649]

Sir,what happens if there are both opening stock and closing stock in the reconciliation of the profit between the two approaches.You less the difference in closing stock,what do you do with opening stock?

[@CommerceSpecialist]

@@josephbabs8649 use ur brains boy😊

[@alimadari2275]

What a great video 🫡🫡

[@JoeGomez-k7z]

Great man with high quality techniques .. GOD BLESS YOU where and how to join group please ? If there is a link you please send it . Thank you honorable ❤.

[@shalinicalingen9875]

Great explanation... Thanks u very much..

[@CommerceSpecialist]

Ur welcome

[@shalinicalingen9875]

@@CommerceSpecialist do u have guideline on labour cost & how to calculate incentive bonus. Thanks

[@CommerceSpecialist]

Yes

[@kasunianjalika4236]

Sir i have a question. If there any under absorbtion should we adding to the gross profit. Over absorbtion should less from the profit i think. Can you explain it?

[@CommerceSpecialist]

Over absorption is added to profit n underabsorption is subtracted

[@humaidhilmy8570]

Hi Sir, Is overhead absorption rate (OAR) calculated using (Fixed production O/H + Variable production O/H) or is it only using Fixed production O/H

[@CommerceSpecialist]

@@humaidhilmy8570 in absorption costing fixed only

[@humaidhilmy8570]

@@CommerceSpecialist Thanks a lot Sir...🙌

[@yawobnissar1139]

Thank you sir you have really helped me but i have a question what do you do if you have two fixed production overheads in the question.

[@prince-uba]

Wow 😱 So simplified. Thanks for the lecture How can I get the lecture with Multiple Limiting factors?

[@CommerceSpecialist]

Dear that is covered in Linear Programming

[@safianufati7641]

You are the best

[@CommerceSpecialist]

Thx dear

[@theophiluslightlarbie6557]

Good explanation sir ❤ One question please If the production units are given for only one month or 1 quarter ,how is the over /under absorption calculated, when the activity units is on annual basis Also if an opening balance is given,does that mean we add the amount to the production cost before calculating the closing stock? Will be happy for a reply sir

[@ogarpatrick2228]

Always fulfilling Thank you very much sir. Please Can you help make or post lectures on throughput accounting if it's available already Please Thank you sir.

[@saadi5484]

Sir agar hamare pass opening stock mai kuch balance hai mean 1000 is opn /stk so usko total per unit se multiply karengay start mai Marginal & absorption costing mai both ... Plssss

[@v.sri.abiramivengadesan5903]

Sir i have a doubt.But in CMA inter book under absorption is added sir.And my one more doubt is while calculating P&L of marginal all Fixed cost should be deducted not only production am i crct sir

[@CommerceSpecialist]

@@v.sri.abiramivengadesan5903 all fixed costs

[@v.sri.abiramivengadesan5903]

​@@CommerceSpecialistThank you sir❤..What about closing stock sir?

[@africastrueson]

WHAT WILL BE THE OPENING STOCK AND CLOSING STOCK FOR THE QUESTION BELOW? PLEASE HELP Lubasi Ltd makes and sells product A. Below is the cost card for each unit of product A. K Direct materials 24.00 Direct labour 15.00 Variable production overhead 6.00 Fixed production overhead 15.00 Total cost 60.00 Profit 45.00 Selling price 105.00 The fixed production overhead figure has been calculated on the basis of a budgeted normal output of 24,000 units per annum. Fixed sales and administration costs are estimated at K72,000 per annum. You may assume that all budgeted fixed expenses are incurred evenly over the year. The sales price is K105.00 and the actual number of units produced and sold was as follows: January February March Production units 2,000 2,500. 2,200 Sales units 2,500 2,500. 2,000 Required: (a) Prepare a profit statement for each of the months January, February and March using absorption costing.

[@HDKaush]

Thank You Sir ❤

[@CommerceSpecialist]

Ur welcome👍

[@xolisagongota4456]

Good day Sir, should I have a veriable selling and administration cost do I add the units of veriable selling and administration to calcute for production cost? & Should I have fixed selling and administration do I also add it in the income statement under less fixed cost?

[@CommerceSpecialist]

Variable selling n admin costs are not part of cost per unit. All fixed costs are subtracted after Contribution Margin

[@xolisagongota4456]

@@CommerceSpecialist Thank you Sir, though the practical paper is still difficult for me to comprehend and soon I am writing is there no way I can contact you whether through email or phone so you can assist me please? I've been stuck on this. I will send you an attachment.

[@Sarikakachannel]

amazingggggg 👏🏻👏🏻👏🏻👏🏻👏🏻

[@CommerceSpecialist]

Thanks dear😊🙏

[@shozabali7287]

sir we always add under absorbed overheads, but u subtracting them?

[@thomsonfinny3951]

I was thinking the same... Underabsorbed will be - Add Overabsorbed will be - Less

[@vyshnavsurendran9183]

Sir if there is opening stock how it will be claculated

[@CommerceSpecialist]

Give opposite treatment as compared to closing stock

[@jessekuatsinu894]

You're awesome

[@CommerceSpecialist]

Thx dear

[@younghendrix7175]

Hello sir in situations we're opening stock is given in units what do you do about it so you multiply it with the selling price or something else?

[@CommerceSpecialist]

Multiply by cost per unit

[@anushkapawar1111]

Then sir if we go with marginal costing ...and we sale our goods wouldn't we face loss because we are not considering fixed overheads? Plz help me understand better..

[@godfredarthur-q5m]

You are too good

[@CommerceSpecialist]

@@godfredarthur-q5m Thx dear👍🙏

[@kasunianjalika4236]

Sir if there are any variable selling n distribution cost and Administration cost how can we calculate them? Before contribution or after?

[@learnandearnfinance]

Selling and administration cost has nothing to do with marginal or absorption cost. These both method only differentiate in Production Over head cost (Fixed Production Over head cost and Variable Production Over head cost)

[@ajithkumarrj8545]

Sir if opening stock is there we should add write but u are less

[@ElenaTataru-v3k]

Hi! I don't have in my exercise capacity production, i have only production which is 45,000. how can i calculate if is under or over absorbed? Thanks.

[@CommerceSpecialist]

Take production as capacity

[@Hamzakhan12187]

Nice lectures Where u from? Pakistan?

[@CommerceSpecialist]

@@Hamzakhan12187 Khi

[@Lalaundercover389]

Perfect!!!

[@gurjotkaur1999]

Sir can you please make video on total quality management and throughput costing concept

[@CommerceSpecialist]

Sure

[@Nethrapapa]

Sir, how to calculate Sales in my situation , Because we sell windows For Example Sales person 1 - Selling 1 window in 300 riyal and Sales person 2 selling in 380 riyal it depends up the closing the deals with client how to determine this, we are selling in “n” value please help me sir.

[@emmanuelKafulatira]

I have a question. How can I send it to you directly?

[@CommerceSpecialist]

@@emmanuelKafulatira send what??