Cost Accounting

Introduction to cost and management accounting and cost classification; accounting for materials and labour; accounting for overhead expenses; integrated and non-integrated accounting systems, reconciliation of cost and financial accounts and contract costing; accounting systems, reconciliation of cost and financial accounts and contract costing; accounting for joint products and by-products; process costing; variable - margin costing and absorption costing; cost-volume-profit analysis and break-even analysis; relevant costs for decision-making; and introduction to investment appraisal techniques; budgeting and budgetary control; standard costing.