2. Elements of Cost and their Classification, 3. Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overheads, 6. Overheads—Machine Hour Rate, 7. Single or Unit or Output Costing, 8. Calculation of Tender Price or Quotation Price, 9. Production Account or Manufacturing Account, 10. Contract Costing, Job Costing and Batch Costing, 11. Process Cost Accounting, 12. Reconciliation of Cost and Financial Accounts,
    l Operating Costing/Service Costing   
    l Cost Control Accounts or Non-Integrated Accounts  
    l Integrated Accounts