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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: D. Cost Accounting Techniques | 20% | - Marginal and absorption costing - Overhead costing and absorption - Material and labour costing - Process costing and joint products |
| Topic 2: C. Business Mathematics and Statistical Techniques | 15% | - Correlation and regression analysis - Mathematical techniques - Probability and expected values |
| Topic 3: F. Standard Costing and Variance Analysis | 15% | - Interpretation and reporting of variances - Calculation of variances - Standard costing principles |
| Topic 4: E. Budgeting | 15% | - Nature and purpose of budgets - Flexible budgeting - Budget preparation techniques |
| Topic 5: G. Performance Measurement | 15% | - Reporting performance - Divisional performance and transfer pricing - Financial and non-financial performance indicators |
| Topic 6: B. Cost Classification, Behaviour and Purpose | 20% | - Cost behaviour - Classification of costs - Cost estimation techniques |
| Topic 7: A. The Nature, Source and Purpose of Management Information | 15% | - Sources of data - Accounting for management - Presenting information |
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