Part 1. Introduction to management and cost accounting. 1, Introduction to management accounting. 2, An introduction to cost terms and concepts -- Part 2. Cost accumulation for inventory valuation and profit measurement. 3, Accounting for direct costs. 4, Cost assignment for indirect costs. 5, Accounting entries for a job-order costing system. 6, Process costing. 7, Joint and by-product costing. 8, Income effects of alternative cost accumulation systems -- Part 3. Information for decision-making. 9, Cost-volume-profit analysis. 10, Cost estimation and cost behaviour. 11, Measuring relevant costs and revenues for decision-making. 12, Activity-based costing -- Part 4. Information for planning, control and performance measurement. 13, The budgeting process. 14, Management control systems. 15, Standard costing and variance analysis.