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 , 

Equivalent Production/Valuation of Work-in-Progress

Operating Costing/Service Costing.