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. Operating/Service Costing
13. Integrated Accounts
14. Cost Control Accounts or Non-Integrated Accounts