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Marginal v/s Absorption


It usually become confusing when we put together the absorption principles and marginal principles. They seems quiet contradictory. In this part, we will learn how to prepare the cost sheet according to absorption principles and marginal principles. We will learn how to handle the contradictions and reconciling them accordingly. This part is very important as far as exams are concerned as you may expect a full 16 marks question out of this small part of the syllabus.


  1. OTU provides you the classes in best quality with attached E-book containing 21 questions to be solved in classes and 26 solved questions for your self practice.
  2. Moreover, you will be provided with E-Notes which is the notes that has been written during the class.
  3. While making your own notes, do not forget to prepare PTR page within each chapter, which will be given in class by the teacher. These PTR will act like a backbone while revising the whole chapter.
  4. Content of the class will cover the entire variety comprehensively including the study material and the previous examination papers.
  5. Also, do not avoid giving the test for this topic. This will help to assess your expertise level in the topic.


The student will be able to understand the topic comprehensively. He will be able to solve all type of questions very easily. The methodology used by CA Sonu Gupta Mam is very systematic so it covers so many topics in one go. Her notes will help you to revise the topic very comfortably.

No students enrolled
No. of Classes1 Class
Duration1.5 HR
Access Time
LanguageHindi, English
Resources1 E-Note

Table of Contents


Class 1

Marginal vs Absorption E-Notes