Nature and scope of cost accounting, cost-analysis,concept,classification,and cost sheet, materials- purchase procedure, store control and pricing , material control, material losses, labour cost, remuneration and incentives, overheads, accounting and control of overheads, miscellaneous , cost ledger accounting, reconciliation of cost and financial accounts, integral accounting, job order,batch and contract costing, output costing, service,process,joint product and byproducts costing, unform costing and inter firm comparison, nature and scope of management accounting, budgetary control, standard costing and variance analysis, absorption and marginal costing, cost volume profit analysis, cost analysis for decision making, responsibility accounting, performance evaluation, transfer pricing, cost control, cost reduction and value analysis, cost audit and cost accounting records, information system and reporting to management, productivity, strategic cost management, activity based costing, target cost, life cycle costing, value chain analysis, enterprise resource planning, material requirement planning, kaizen costing, just in time inventory, throughput costing and theory of constraints (Topical Term)