1. Cost Accounting—Meaning, Importance and Evaluation 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. Valuation of Work-in-Progress, 13. Reconciliation of Cost and Financial Accounts.