A. Management information
1. Management information requirements
2 Cost accounting systems
3 Cost classification
4. Information for comparison
5. Reporting management information
B. Cost recording
1. Accounting for materials
2. Accounting for labour
3 Accounting for other expenses
C. Costing techniques
1. Absorption costing
2. Marginal costing
3 Job and batch costing
4 Process costing
5 Service costing
D. Decision making
1. Cost-volume-profit analysis
2. Factors affecting short term decision
making
3. Principles of discounted cash flow
E. Cash management
1. Nature of cash and cash flow
2. Cash management
3. Cash budgets
4. Investing and financing