A. The nature and purpose of cost and management accounting
1. Nature of business organization and the accounting systems
2. Nature and purpose of management information
B. Source documents and coding
1. Sources of information
2. Coding system
C. Cost classification and measurement
1. Cost classification and behavior
2. Cost units, cost centres, profit centres and investment centres
D. Recording costs
1. Accounting for materials
2. Accounting for labour
3. Accounting for other expenses
4. Accounting for product costs
E. Spreadsheets
1. Spreadsheets overview
2. Creating and using spreadsheets
3. Presenting and printing spreadsheet data/information