27526 - Cost Accounting
Compulsory
5.3. Syllabus
Part I. General aspects of Cost accounting
Chapter 1. Accounting information systems and Cost accounting
Chapter 2. Internal accounting cycle
Part II. Fundamental analysis of Cost accounting
Section I. Inputs
Chapter 3. Direct costs. Labor and materials
Chapter 4. Indirect costs. Normal cost
Section II. Departments / Activities
Chapter 5. Department costs
Chapter 6. Activity based costs
Section III. Cost bearer
Chapter 7. Production by manufacturing order
Chapter 8. Production by processes
Chapter 9. Aggregate output
Part III. Cost system
Chapter 10. Variable cost system
Chapter 11. Cost systems and internal planning
Part IV. Management information systems
Chapter 12. Budgeting
Chapter 13. Internal control systems