Lecture Objectives:

To teach the students about the concepts of Cost volume Profit Relationship ,Contribution margin,Income statement and how this knowledge will help them in academic and professional career.

Lecture Outcomes:

At the end of the session student will be:

• You will be able to find out how to calculate CM ratio,Variable expense ratio,Equation method. 
• You will be able to prepare Contribution Margin Method.
• You will be able to find out Margin of Safety in dollars and percentage
• You will be able to identify the Degree of Operating Leverage.
• You will be able to Prepare new contribution format income statement

Lecture contents:

• Cost Volume Profit Analysis
• Selling Prices
• Sales Volume
• Unit Variable Costs
• Total fixed costs
• Mix of products sold
• CM ratio,Variable expense ratio,Equation method
• Contribution margin method,Margin of safety in dollars and percentage
• Degree of Operating leverage
• New Contribution format income statement
• Break even point in units sales and dollar sales