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