Introduction to cost accounting; the classification of costs; the behaviour of costs; accounting for material costs; accounting for labour costs; accounting for overheads; cost bookkeeping; job and batch costing; process costing; joint products and by-products; service costing; contract costing; budgetary control; standard costing; variance analysis - introduction and materials variances; variance analysis - labour and variable overhead variances; variance analysis - fixed overhead variances and stock valuations; standard process costing; marginal costing.
