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. Reconciliation of Cost and Financial Accounts
Operating Costing/Service Costing.