Topic 1: Introduction to Cost Accounting
1.1. Cost Accounting as a source of information for internal parties within the organization.
1.2 Costs and cost terminology.
1.3. Classifications of costs.
1.4. Relevant and irrelevant costs.
Topic 2: Direct material costs
2.2. Perpetual inventory.
2.3. Determining direct material costs.
2.4. Quantitative methods in stock control systems.
Topic 3: Labour costs
3.1. Labour costs and their components.
3.2. Labour cost accounting.
3.3. Incentive compensation plans.
Topic 4: Cost assignment
4.2. The allocation process of overheads.