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Short, playable courses on the rules every business meets. No background needed. Five minutes a chapter.
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Selvi has won an order for 2,000 school uniforms. Every lesson follows that one order, with Ravi’s press, Murugan’s rice mill and Dr. Priya’s clinic joining in.
Slide, sort and tap. Watch the numbers move before anyone says a technical word.
Only after you get it do we give it its proper name, with the line from the standard beside it.
Every lesson has its own colours, and every lesson you finish presses its own seal in My Ledger. No scores, no grades, no daily targets. Some seals are secret.
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One question from the CAS-1 lesson. Tap an answer.
Course: Cost Accounting Standards
25 lessons in nine stages. They open one by one, in the order that tells the story: start at CAS-1, and each lesson you finish opens the next.
What goes in
6CAS-6 · What did the cloth really cost?Material Cost7CAS-7 · Twelve tailors and a power cutEmployee Cost10CAS-10 · Costs you can pin to one orderDirect Expenses8CAS-8 · Grid ₹9 a unit, generator ₹20Cost of Utilities9CAS-9 · A bag for the child, a carton for the lorryPacking Material CostKeeping the plant running
16CAS-16 · Are old machines free?Depreciation and Amortisation12CAS-12 · Fix it now or overhaul it later?Repairs and Maintenance13CAS-13 · Who pays for the canteen?Service Cost Centres21CAS-21 · What does checking cost?Quality Control14CAS-14 · What does clean water cost?Pollution ControlSharing the indirect costs
3CAS-3 · Sharing the rent across every productProduction and Operation Overheads11CAS-11 · Who carries the head office?Administrative OverheadsThe cost of one product
18CAS-18 · What about the experiments that failed?Research and Development20CAS-20 · Paying for someone else's ideaRoyalty and Know-how19CAS-19 · Rice, bran and husk from one lorry of paddyJoint Costs4CAS-4 · The full cost of one uniform, certifiedCost of ProductionSelling and delivering
5CAS-5 · Same price everywhere, different freightEqualised Transport15CAS-15 · From the factory gate to the schoolSelling and Distribution17CAS-17 · Is the bank loan part of the cost?Interest and FinancingPlain words first, the standard beside it
Each chapter has a “Read the standard” panel: a plain-English summary of the clauses it covers, the version in force, the date we last checked it and a link to the official text on the ICMAI website.
Read the standard · CAS-1 §5.1
In plain words: the same cost can appear in several classifications at once, depending on what the report is for. An electricity bill is an expense, indirect, a production cost and semi-variable, all at the same time.
CAS-1 (Revised 2015) · Official text on icmai.in ↗