Part 1 Introduction to management and cost accounting: the scope of management accounting; cost and revenue classification. Part 2 Cost accumulation for stock valuation and profit measurement: accounting for materials and labour; accounting for overhead expenditure; accounting entries for a job costing system; process costing; joint product and by-product costing; absorption costing and variable costing. Part 3 Information for decision-making: cost-volume-profit analysis; measuring costs and benefits for decision-making; activity-based costing; capital investment decisions. Part 4 Information for planning and control: the budgeting process; control in the organization; standard costing and variance analysis; planning and control of stock levels; an introduction to some current and future developments in management accounting. Appendices. Self-assessment answers.

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