Part 1: Introduction to management and cost accounting
1. Introduction to management accounting
2. An introduction to cost terms and concepts
Part 2: Cost accumulation for inventory valuation and profit measurement
3. Accounting for direct costs
4. Cost assignment for indirect costs
5. Accounting entries for job-order costing system
6. Process costing
7. Joint and by-product costing
8. Income effects of alternative cost accumulation systems
Part 3: Information for decision-making
9. Cost-volume-profit analysis
10. Cost estimation and cost behaviour
11. Measuring relevant costs and revenues for decision-making
12. Activity-based costing
Part 4: Information for planning, control and performance measurement
13. The budgeting process
14. Management control systems
15. Standard costing and variance analysis