Transcript Slide 1
Overhead distribution Departmentalization 1 Process of dividing the factory into number of Segments Is called Departmentalization P1 P2 Prod Departments P3 S1 S1 Service Dept. Departmentalization 2 Process of allocating and apportioning POHEs to different departments or cost centers (Prod & Service ) Factory Overheads P1 P2 Prod Departments P3 S1 S1 Service Dept. Departmentalization Factory Overheads Allocation & Apportionment P1 P2 Prod Departments P3 S1 S1 Service Dept. Service Departments Repair Department Maintenance Department Power House Canteen Purchase Tool Room Personnel Department Stores Boiler House Time-Keeping Transport Fire Protection Distribution of Overhead ALLOCATION Specific Costs APPORTIONMENT Common Costs Distribution of Overhead ALLOCATION Specific Costs Allocating whole amount Of an item of POHs to the department for which The expenditure was incurred Distribution of Overhead APPORTIONMENT Common costs are apportioned Amongst different departments or cost centers on some basis Common Costs Principal Basis of Apportionment Of Overheads Floor Area Capital Value Of Assets Number Of Employees Machine Hours Direct Labour Hours Light Points Kilowatt Hours Technical Analysis BASIS FOR APPORTIONMENT Rent, Rates & Taxes, Lighting & Heating Insurance & depreciation of Building, Cost of repairs & maintenance of Building, Air Conditioning Insurance & Depreciation on Plant & Machinery, maintenance of PM, Insurance on building, etc Floor Area Occupied Capital Value BASIS FOR APPORTIONMENT Welfare Expenses, time-Keeping ,pay-roll Office, Canteen, Recreation, Supervision Medical Expenses Repairs & Maintenance of Plant & Machinery No.Of Employees Machine Hours BASIS FOR APPORTIONMENT Direct Labour Hrs Light Points Or Kilowatt Hours Work’s Manager’s Remuneration, Salary of Supervisors etc Electricity Charges BASIS FOR APPORTIONMENT Technical Estimate Horse Power Where not possible to apportion on some Bases Technical estimate is made Motive Power Expenses BASIS FOR APPORTIONMENT Value or Weight of Materials Truck Mileage Tonnage Truck Hours No.Of Pakages Store Keeping Expenses Transport Service Expenses PRINCIPLES OF APPORTIONMENT Utility or Service Principle Survey Method Ability To Pay Efficiency Principle PRINCIPLES OF APPORTIONMENT Utility or Service Principle Service or Benefits received By the department PRINCIPLES OF APPORTIONMENT Ability To Pay What the Traffic can bear Basis of Sales or Profit PRINCIPLES OF APPORTIONMENT Survey Method When Difficult to select Basis Production Manager’s Salary (Time spent in Each Dept) PRINCIPLES OF APPORTIONMENT Out put as the basis Higher Production Low Overhead Rate Low Production High OH Rate Efficiency Principle Quick Check Identify the Basis for following Overheads Rent Plant Repairs Power Depreciation of Building Building Repairs Insurance Of Building Fire Insurance of Stock Lighting Expenses Supervision Power ESI Employer’s Cont. to PF Amenities To Staff Canteen Gn. Overheads Floor Area Value of Plant Machine Hours/HP/VM Value Of Building Value Of Building Floor Area Value Of Stock No.Of Light Points No.Of Employees Kilowatt/Value of Plant Direct Wages Direct Wages No.Of Employees/Wages No.Of Employees Direct Wages Summary Of Departmental Overhead Distribution Particulars Basis Rent Plant Maintenance Area(15:11:9:5) Value Of Mch. (4:3:2:1) Depreciation Value Of Mch. (4:3:2:1) Lighting Area(15:11:9:5) Insurance Stock Value(5:3:2) Employer's Cont to PF Wages (4:3:2:1) Energy Value Of Mch. (4:3:2:1) Supervision No.Of Emp (6:4:3:2) Total Total Production Departments B C D (Rs) A (Rs) (Rs) (Rs) (Rs) 2,000 1,200 900 200 1,000 300 1,800 3,000 750 480 360 75 500 120 720 1,200 550 360 270 55 300 90 540 800 450 240 180 45 200 60 360 600 250 120 90 25 -30 180 400 10,400 4,205 2,965 2,135 1,095 Summary Of Departmental Overhead Distribution Particulars Rent Repairs To Plant Depreciation Lighting Supervision Fire Insurance Power ESI Basis Total Production Dept. (Rs) A B C Area 10,000 Value Of Plant 6,000 “ 4,500 Light Points 1,000 No Of Employees 15,000 Value Of Stock 5,000 Value Of Plant 9,000 Wages 1,500 Total 52,000 SD D (Rs) (Rs) (Rs) (Rs) 3,750 2,750 2,250 1,250 2,400 1,800 1,200 600 1,800 1,350 900 450 375 275 225 125 6,000 4,500 3,000 1,500 2,500 1,500 1,000 3,600 2,700 1,800 900 600 400 300 200 21,500 15,27510,675 5,025 Redistribution of Overheads Reapportionment of Overheads Secondary Distribution Of Overheads Service Department Cost Re-Apportionment Production Departments Carry out the central purposes of an organization. Service Departments Provide support that facilitates the activities of production departments. The Need for Cost Re-Apportionment How are service department costs charged to operating departments? First, we identify the factor that drives costs in the service department. This cost driver is used as the apportionment base. The Need for Cost Apportionment Second, we measure the consumption of the apportionment base in the operating departments. The Need for Cost Apportionment Third, we apportion the service department cost based on the relative amount of the apportionment base used in each operating department. The Need for Cost Apportionment What happens to service department costs after they are apportioned to operating departments? Apportioned service department costs become a part of the overhead in each operating department. The Need for Cost Apportionment Service Department (Cafeteria) Service Department (Accounting) Service Department (Personnel) First Stage Apportionment Service department costs are apportioned to operating departments. Operating Department (Machining) Operating Department (Assembly) The Products The Need for Cost Apportionment Service Department (Cafeteria) Service Department (Accounting) Service Department (Personnel) Second Stage Apportionment Operating department overhead costs and apportioned service department costs are applied to products. Operating Department (Machining) Operating Department (Assembly) The Products Selecting Apportionment Bases Personnel: Number of employees Receiving: Units handled Security: Square footage Criteria Easiest Accounting: Staff hours Custodial: Square footage Cafeteria: Number of employees Power: Kilowatt hours Re- apportionment Basis Purchase Department Stores No of Purchase Orders or value of Materials Purchased for each Production Department •Value or Quantity of Materials Issued •No. Of Materials Requisitions Re- apportionment Basis Weight & Distance inspection Internal Transport Inspection Hrs. Devoted to each Department Re- apportionment Basis Time Keeping, Security Canteen Welfare Recreation Medical Personnel Pay Roll •Number Of Employees •Total Labour Hours or •Wages or Salaries Re- apportionment Basis Hrs. Devoted or Worked for Each Department Factory Office Maintenance Department No .Of Employees Re- apportionment Basis Relative Area Of Each Deptt Boiler House Building Service Deptt % Of Steam Utilized Interdepartmental Services Problem Re Apportioning costs when service departments provide services to each other Solutions Direct Method Step method Reciprocal method Direct Method Interactions between service departments are ignored and all costs are allocated directly to operating departments. Service Department (Cafeteria) Operating Department (Machining) Service Department (Custodial) Operating Department (Assembly) Direct Method Example Service Department Apportionment Base Cafeteria Custodial Number of employees Square feet occupied Direct Method Example Direct Method Example INR 360,000 × 20 20 + 30 = INR 144,000 Apportionment base: Number of employees Direct Method Example INR 360,000 × 30 20 + 30 = INR 216,000 Apportionment base: Number of employees Direct Method Example INR 90,000 × 25,000 25,000 + 50,000 = INR 30,000 Apportionment base: Square feet occupied Direct Method Example INR 90,000 × 50,000 25,000 + 50,000 = INR 60,000 Apportionment base: Square feet occupied Overhead Analysis Sheet Items Indirect wages Indirect materials General overhead Amenities to staff Employer’s contribution to E.S.I. Power Depreciation Apportionment of workshop overhead Apportionment of office overhead Basis Actual Actual Direct wages (4:5:6) No.of employees (6:5:6:3:5) Direct Wages (4:5:6) H.P. of machine X Machine hours worked (6:16:15:1) 15% of value of machinery Total (Rs.) Production Department P1 P2 P3 Service Department Office Worksho p 25,000 10,950 1,500 3,000 2,000 400 3,000 3,000 500 4,000 3,000 600 10,000 1,100 - 5,000 1,850 - 12,500 3,000 2,500 3,000 1,500 2,500 1,200 320 400 480 - - 3,800 600 1,600 1,500 - 100 15,750 4,500 5,250 3,750 - 2,250 70,700 13,820 16,250 16,330 12,600 11,700 Machine hours (2:4:3) 2,600 5,200 3,900 - (-) 11,700 Direct wages (4:5:6) 3,360 4,200 5,040 (-12,600 - 19,780 25,650 25,270 Allocated overhead Total - - Bharat Engineering Works Departmental Overhead Distribution Statement (For 12 Months) Particulars of Expenses Rent Basis of Distribution Total Rs. Production Deptts. A C S 36,000 9,000 7,500 13,500 6,000 8,250 3,250 1,500 1,500 2,000 5,200 1,200 1,400 1,800 800 22,000 5,500 6,600 8,800 1,100 5,600 1,400 1,400 1,800 1,000 6,500 1,000 1,500 3,000 1,000 8,000 --- --- --- 8,000 91,550 21,350 19,900 30,400 19,900 +5,970 +3,980 +9,950 -19,900 (A) 27,320 23,880 40,350 Nil Effective labour hours (see workings) (No. of worker x working hours) (B) 3,200 4,800 9,600 8.5375 4.975 4.203 Power Indirect wages Depreciation of machinery Electricity Canteen expenses Direct wages Floor space (30:25:45:20) H.P. of machine (65:30:30:40) Direct Wages (12:14:18:8) Value of machine (50:60:80:10) Light points (7:7:9:5) No. of workers (2:3:6:2) Actual B Service Dept. Re-distribution of expenses of service department to the production departments on the basis of service rendered 30%: 20%:50% Allocated overhead total Labour hour rate (A ÷ B) Step Method Once a service department’s costs are apportioned, other service department costs are not allocated back to it. Service Department (Cafeteria) Operating Department (Machining) Service Department (Custodial) Operating Department (Assembly) Step Method Custodial will have a new total to Apportion to operating departments; its own costs plus those costs allocated from the cafeteria. Service Department (Cafeteria) Operating Department (Machining) Service Department (Custodial) Operating Department (Assembly) Step Method 1 Identify the SD which renders service to larger No’s of other Deptts 2 Distribute its Costs to other Deptts , Including service Department 3 Identify the next service Department. Which renders service to the next largest No’s 4 Continue the process till Amount is Exhausted 5 If all SD renders service to = No of Departments. Than cost of SD with largest amount be taken first Step Method Example We will use the same data used in the direct method example. Service Department Apportionment Base Cafeteria Custodial Number of employees Square feet occupied Step Method Example Apportion Cafeteria costs first since it provides more service than Custodial. Step Method Example INR 360,000 × 10 10 + 20 + 30 = INR 60,000 Apportionment base: Number of employees Step Method Example INR 360,000 × 20 10 + 20 + 30 = INR 120,000 Apportionment base: Number of employees Step Method Example INR 360,000 × 30 10 + 20 + 30 = INR 180,000 Apportionment base: Number of employees Step Method Example New total = INR 90,000 original custodial cost plus INR 60,000 apportioned from the cafeteria. Step Method Example INR 150,000 × 25,000 25,000 + 50,000 = INR 50,000 Apportionment base: Square feet occupied Step Method Example INR 150,000 × 50,000 25,000 + 50,000 = INR 100,000 Apportionment base: Square feet occupied Comparison of Methods SECONDARY OVERHEAD DISTRIBUTION SUMMARY Particulars Total Rs. Base Service Departments (Rs.) P Factory overhead 5,95,000 Given Q R Production Departments S X Y Z 45,000 75,000 1,05,000 30,000 1,93,000 64,000 83,000 -45,000 5,000 4,000 5,000 10,000 12,500 8,500 -80,000 24,000 12,000 16,000 12,000 16,000 -1,33,000 19,000 57,000 28,500 28,500 -66,000 24,000 18,000 24,000 3,00,000 1,35,000 1,60,000 Add : Service Dept.costs P 0 Q 0 R 0 S Total OHEs of prod.depts 0 5,95,000 No. of Employees (50:40:50: 100:125:85) DLHs Rs.80,000 in (6:3:4:3:4) Area (Rs.1,33,000 in (10:30:15: 15) DLHs (Rs.66,000 in 4:3:4) Reciprocal Services Method Interdepartmental services are given full recognition rather than partial recognition as with the step method. Service Department (Cafeteria) Operating Department (Machining) Service Department (Custodial) Operating Department (Assembly) Because of its mathematical complexity, the reciprocal method is rarely used. Reciprocal Services Methods Trial & Error Method Repeated Distribution Method Algebraic Simultaneous Equation Method Reciprocal Services Methods Trial & Error Method Cost Of one Service Dept (Say A ) is apportioned To another Service Dept (Say B) based on service rendered The cost of another dept (B) plus its share In the cost of first service department (A) Is again apportioned to first service department The amount so apportioned to A will again be apportioned to the service department B The process continues till amount becomes negligible Calculation Of Total Costs Of Service Departments Service Departments (Rs) X Total Exp as per Primary Distribution Charge 10% 0f Rs 23,400 (X) to Y 20% of Rs.32,340 (Y) to X 10% of Rs.6,468 (X) to Y 20% of Rs.647 (Y) to X 10% of Rs.129 (X) to Y 20% of Rs.12 (Y) to X Y 23,400 30,000 2,340 6,468 647 129 13 3 (Since Rs.3 to be apportioned is very small distribution process is stopped ) Total 30,000 33,000 Secondary Overhead Distribution Summary Production Departments (Rs.) Particulars A Total expenses as per primary overhead distribution summary Add Service Dept. Costs : X : Rs.30,000 at 20%, 40% & 30% to A,B, and C Y : Rs.33,000 at 40%, 20% & 20% to A, B & C Total B Total Rs. C 80,000 70,000 50,000 2,00,000 6,000 12,000 9,000 27,000 13,200 6,600 6,600 26,400 65,600 2,53,400 99,200 88,600 Reciprocal Services Methods Repeated Distribution Method 1 Distribute the cost of a service Dept . to the Production and service department Using the percentage 2 Apportion the cost of 2nd service department (Aggregate) to production and other service department as per % given 3 Use the same procedure with other service departments till the cost of service departments become negligible Question A factory is having 3 prod . Departments A,B & C, and 2 service Departments Boiler House and Pump Room. The boiler house was to depend upon the pump Room for supply of water and in turn , depends upon the boiler house for supply of steam power for driving the pump The expenses incurred by the production department during the period are: A Rs 8,00,000,B Rs 7,00,000 And C Rs 5,00,000.The expenses of Boiler house are Rs 2,34,000 and the Pump House Rs 3,00,000.The expenses of Boiler House and Pump house are Apportioned to the prod. departments on the following basis Expenses Of Boiler House A 20% B 40% C 30% Expenses Of Pump Room 40% 20% 20% BH 20% PR 10% - Secondary Overhead Distribution Summary Particulars Total Rs Prod Departments (Rs) Basis P Distribution 25,34,000 given Add Service Dept. Costs A B C 8,00,000 7,00,000 5,00,000 Service Dept (Rs) Boiler 2,34,000 Pump 3,00,000 Boiler House 0 20:40:30:10 46,000 93,600 70,200 Pump Room 0 40:20:20:20 1,29,360 64,680 6 4,680 Boiler House 0 20:40:30:10 12,936 5,872 19,404 Pump Room 0 40:20:20:20 2,587 1,294 1,294 Boiler House 0 20::40:30:20 259 517 388 Pump House 0 40:20:30:20 52 26 26 25 -129 Boiler House 0 20:40:20:20 5 10 8 -25 2 Pump House 0 40:20:20:20 1 1 0 0 Total 25,34,000 -2,34,000 64,680 23,400 -3,23,400 -64,680 6,468 1,293 -6,468 -1293 9,92,000 8,86,000 6,56,000 0 129 -2 0 Reciprocal Services Methods Algebraic Simultaneous Equation Method •Total Costs of Service Departments are Expressed in algebraic equation •Equations are developed on the basis of Primary distribution & % of service rendered to each other •Total Costs of Service Departments can Be calculated by solving EQUATIONS Algebraic Equation X= OHE’s + % of Y Y= OHE’s + % of X Service Department OHE’S can be apportioned R M N P R 20% 30% 40% - S 10% S 30% 40% 10% 20% - Quick Check Data The direct method of Apportionment is used. Allocation bases: Business school administration costs (ADMIN): Number of employees Business administration computer services (BACS): Number of personal computers Quick Check How much cost will be apportioned from Administration to Accounting? a. INR 36,000 b. INR144,000 c. INR180,000 d. INR 27,000 Quick Check How much cost will be apportioned from Administration to Accounting? a. INR 36,000 b. INR144,000 c. INR180,000 d. INR 27,000 INR180,000X 20 20 + 80 = INR 36,000 Quick Check How much total cost will be apportioned from ADMIN and BACS combined to the Accounting Department? a. INR 52,500 b. INR135,000 c. INR 270,000 d. INR 49,500 Quick Check How much total cost will be apportioned from ADMIN and BACS combined to the Accounting Department? a. INR 52,500 b. INR 135,000 c. INR 270,000 d. INR 49,500 INR 90,000 × 18 18 + 102 = INR 13,500 Quick Check Data The step method of apportionment is used. Apportionment bases: Business school administration costs (ADMIN): Number of employees Business administration computer services (BACS): Number of personal computers Quick Check How much total cost will be apportioned from ADMIN and BACS combined to the Accounting Department? a. INR 35,250 b. INR 49,072 c. INR 18,000 d. INR 26,333 Quick Check How much total cost will be apportioned from ADMIN and BACS combined to the Accounting Department? a. INR 35,250 b. INR 49,072 c. INR 18,000 d. INR 26,333 Overhead Appropriation Few Questions 4. SECONDARY DISTRIBUTION SUMMARY Cost of service department primary distribution Canteen Power house (light) Power house (power) Stores Time keeping & accounts Repair shop Basis of apportionment Total Rs. P1 P2 --No. of employee (6:5:4) No. of light points (3:4:5) House Power (3:2:3) No. of requisitions (4:3:5) No. of employee (6:5:4) 63,000 1,500 20,000 600 18,000 500 25,000 400 1,200 300 400 500 4,000 1,500 1,000 1,500 3,600 1,200 900 1,500 3,000 1,200 1,000 800 Value of assets (2:3:4) 4,500 1,000 1,500 2,000 80,800 25,800 23,300 31,700 Allocated overhead Total Production Department P3 1. Overhead Analysis Sheet Items Indirect wages Indirect materials General overhead Amenities to staff Employer’s contribution to E.S.I. Power Depreciation Basis Actual Actual Direct wages (4:5:6) No.of employees (6:5:6:3:5) Direct Wages (4:5:6) H.P. of machine X Machine hours worked (6:16:15:1) 15% of value of machinery Total (Rs.) P1 P2 P3 Service Department Office Workshop 25,000 10,950 1,500 3,000 2,000 400 3,000 3,000 500 4,000 3,000 600 10,000 1,100 - 5,000 1,850 - 12,500 3,000 2,500 3,000 1,500 2,500 1,200 320 400 480 - - 3,800 600 1,600 1,500 - 100 15,750 4,500 5,250 3,750 - 2,250 13,820 16,250 16,330 12,600 11,700 Machine hours (2:4:3) 2,600 5,200 3,900 - (-) 11,700 Direct wages (4:5:6) 3,360 4,200 5,040 (-) 12,600 - 19,780 25,650 25,270 - - 70,700 Apportionment of workshop overhead Apportionment of office overhead Production Department Allocated overhead Total 2. OVERHEAD ANALYSIS SHEET Items Rent and rates General lighting Indirect wages Power Depreciation Direct wages Indirect materials Apportionment of Service Departments Overhead S1 S2 Basis Floor space (4:5:6:4:1) Light points (2:3:4:2:1) Direct wages (600:400:600:300:39) H.P. of Machine (6:5:5:1) Value of machines (12:16:20:1:1) Actual Actual Direct wages (3:2:3) Given (2:3:5) Total (A) Working hours (B) Overhead rate per working hour [(A) ÷(B)] Total (Rs.) Service Deptt( Rs). Production Deptt .(Rs) P1 P2 P3 S1 5,000 1,000 1,250 1,500 1,000 250 600 100 150 200 100 50 1,939 600 400 600 300 39 1,500 600 300 500 100 - 10,000 2,400 3,200 4,000 200 200 1,695 966 300 200 200 1,500 - 195 266 21,700 5,000 5,500 7,000 3,200 1,000 1,200 800 1,200 (-) 3,200 - 200 300 500 - (-) 1,000 6,400 2,560 6,600 3,000 8,700 1,500 Nil Nil 2.50 2.20 5.80 21,700 S2 COST OF PRODUCT – X Direct material Direct Labour ( Rs) 50.00 30.00 Prime Cost Factory Overhead : P1 : 4 x 2.50 P2 : 5 x 2.20 P3 : 3 x 5.80 Cost of Product X 80.00 10.00 11.00 17.40 38.40 118.40 3. SECONDARY OVERHEAD DISTRIBUTION SUMMARY Particulars Total Rs. Base Service Departments (Rs.) P Factory overhead 5,95,000 Given Q R Production Departments S X Y Z 45,000 75,000 1,05,000 30,000 1,93,000 64,000 83,000 -45,000 5,000 4,000 5,000 10,000 12,500 8,500 -80,000 24,000 12,000 16,000 12,000 16,000 -1,33,000 19,000 57,000 28,500 28,500 -66,000 24,000 18,000 24,000 3,00,000 1,35,000 1,60,000 Add : Service Dept.costs P 0 Q 0 R 0 S Total OHEs of prod.depts 0 5,95,000 No. of Employees (50:40:50: 100:125:85) DLHs Rs.80,000 in (6:3:4:3:4) Area (Rs.1,33,000 in (10:30:15: 15) DLHs (Rs.66,000 in 4:3:4) 5. OVERHEAD DISTRIBUTION STATEMENT Particulars of Expenses Basis of Apportionment Depreciation Production Deptts. X Service Deptts. Y A B 38,000 20,000 10,000 6,000 2,000 18,000 7,500 6,000 1,500 3,000 12,500 6,250 3,125 2,500 625 9,500 5,000 2,500 1,500 500 5,400 2,400 1,200 1,200 600 3,600 1,500 900 600 600 8,000 4,000 ----- ----- 5,000 4,000 3000 --- 99,000 42,650 +11,150 23,725 +7,433 22,300 -22,300 10,325 +3,717 Re-distribution of expenses of Deptt. A among X, Y and B in ratio 3:2:1 Re-distribution of expenses of Dept. B between X and Y equally 53,800 31,158 Nil 14,042 +7,021 +7,021 --- -14,042 60,821 38,179 Nil Nil Rent, Rates & Taxes Power Ins.on assets Canteen exp. Electricity Direct wages Direct material Assets value (10:5:3:1) Floor space (5:4:1:2) H.P. of machine (10:5:4:1) Assets value (10:5:3:1) No. of workers (100:50:50:25) Light points (25:15;10:10) Actual Actual Total Rs. Allocated overhead 7. STATEMENT SHOWING OVERHEAD EXPENSES OF PRODUCTION DEPARTMENTS A AND B Particulars of Expenses Direct material Direct labour Depreciation Basis of Apportionment Production Deptts. A B Service Deptts. C D 5,000 15,000 95,000 ----50,000 ----25,000 3,000 10,000 15,000 2,000 5,000 5,000 18,000 7,500 6,000 1,500 3,000 7,600 4,000 2,000 1,200 400 10,000 5,000 2,500 2,000 500 5,400 2,400 1,200 1,200 600 2,400 1,000 600 400 400 1,58,400 69,900 37,300 34,300 16,900 Re-distribution of expenses of service department ‘C’ Rs. 12,000 to D and balance of Rs. 22,300 to A:B= 3:2 +13,380 +8,920 (-) 34,300 +12,000 83,280 46,220 Nil 28,900 26,010 2,890 --- (-)28,900 1,09,290 49,110 Nil Nil Rent,Rates & Tax Insurance Power Canteen exp. Electricity Actual Actual Value of Assets (10:5:3:1) Floor space (5:4:1:2) Value of Assets (10:5:3:1) H.P. of machine (10:5:4:1) No. of workers (100:50:50:25) Light points (25:15;10:10) Total Rs. Re-distribution of expenses of service Department “D” to A:B = 9:1 Allocated overhead total ATTENTION COMMERCE STUDENTS ACCOUNTING(FINANACIAL & COST) OF ICMAP STAGE 1,2,3,4 (NEW CLASSES) CA..MODULE B,C,D PIPFA (FOUNDATION,INTERMEDIATE,FINAL) ACCA-F1,F2,F3 BBA,MBA B.COM(FRESH),M.COM MA-ECONOMICS..O/A LEVELS KHALID AZIZ…..0322-3385752 [email protected]