Content

Part A: Management information
           1. Management information
           2. The role of information technology
           3. Cost classification
           4. Cost behaviour
Part B: Cost recording
           5. Materials
           6. Labour
           7. Expenses
Part C: Costing techniques
           8.   Overheads and absorption costing
           9.   Marginal costing and absorption costing
           10. Cost bookkeeping
           11. Job, batch and service costing
           12. Process costing
Part D: Decision making
           13. Cost-volume-profit (CVP) analysis
           14. Short-term decisions
           15. Capital investment appraisal
Part E: Cash Management
           16. Cash and cash flows
           17. Cash and treasury management
           18. Forecasting cash flows
           19. Investing surplus funds
           20. Raising finance from a bank
Part F: Spreadsheets
           21. The basics of using spreadsheets
           22. Using spreadsheets to present information