A. The nature and purpose of cost and
management accounting
1. Accounting for management
2. Cost and management accounting versus
financial accounting
B. Cost classification, behaviour and purpose
1. Production and non-production costs
2. Direct and indirect costs
3 Fixed and variable costs
C. Business mathematics and computer
spreadsheets
1. Dealing with uncertainty
2. Statistics for business
3. Use of computer spreadsheets
D. Cost accounting techniques
1. Accounting for materials
2. Accounting for labour
3. Accounting for overheads
4. Marginal and absorption costing
5. Job and batch costing
6. Process costing
7. Service/operation costing
E. Budgeting and standard costing
1. Nature and purpose of budgeting
2. Functional budgets
3. Flexible budgets and standard costing
4. Basic variance analysis under absorption and
marginal costing
5. Reconciliation of budgeted profit to actual
profit
F. Short-term decision-making techniques
1. Cost-volume-profit analysis
2. Relevant costing
3. Limiting factor