Costing

SECTION1.
1. What is Cost Accounting?
2. The Framework of Cost Accounting.
3. Classification and Coding.
4. Materials: Purchasing, Reception and Storage.
5. Materials: Stock Recording and Inventory Control.
6. Materials: Pricing Issues and Stocks.
Assessment Section 1.
SECTION 2.
7. Labour: Remuneration Methods.
8. Labour: Recording, Costing and Allied Procedures.
9. Overheads.
10. Cost Accounts.
Assessment Section 2.
SECTION 3.
11. Cost Accounting Methods: Introduction.
12. Cost Accounting Methods: Job and Batch Costing.
13. Cost Accounting Methods: Contract Costing.
14. Cost Accounting Methods: Operation and Service Costing.
15. Cost Accounting Methods: Process Costing.
16. Cost Accounting Methods: Joint Product and By-product Costing.
Assessment Section 3.
SECTION 4.
17. Planning, Control and Decision-Making.
18. Cost Behaviour.
19. Variable (or Marginal) and Absorption Costing.
20. Short-run Decision-Making.
21. Break-even Analysis.
22. Capital Investment Appraisal.
Assessment Section 4.
SECTION 5.
23. Budgets.
24. Standard Costing Introduction.
25. Standard Costing Variance Analysis (Material, Labour and Overheads).
26. Standard Costing Variance Analysis (Sales and Standard Variable Costs).
27. Uniform Costing.
28. Cost Accounting and Computers.
Assessment Section 5.
Table A Present Value Factors.
Table B Present Value Annuity Factors.
Examination Technique.