“I failed costing twice. Then I switched to Ashish Kalra’s notes. His practical problems solved step-by-step saved me. I ended up buying the physical book, but I initially used a sample PDF his team shared.” –
2.1 Cost Sheet Structure Kalra presents a layered cost sheet: Prime Cost → Factory Cost → Cost of Production → Total Cost → Sales. Each layer includes specific exclusions (e.g., abnormal losses).
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In our simulated case, applying Kalra’s two-step overhead distribution (primary and secondary) changed product cost by 12% compared to a single plant-wide rate, leading to a different pricing decision.
Most costing textbooks are exhaustive, running into 1,000+ pages. Ashish Kalra’s material is crisp. He focuses on: “I failed costing twice
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Remember: In professional exams like CA and CMA, your investment in genuine books is an investment in your career. A highlighter, a legitimate PDF, and the satisfaction of ethical studying often translate to better focus and better results. I ended up buying the physical book, but
Buy a used copy from platforms like or Olx . A 1-year-old edition is perfectly fine for 80% of the concepts, provided the syllabus hasn't changed dramatically.
This feature is highly valued by students for its ability to condense the vast Costing syllabus into a portable format designed specifically for last-minute exam preparation. Key Highlights of the Revisionary Pocket Book Visual Conceptual Aids
: Known for using colored printing, flowcharts, diagrams, and even animated pictures to make the subject more engaging.