Chapter 1: Fundamentals of Cost Accounting

Ⅰ.
Basic concepts of cost accounting
01 Accounting System and Cost Accounting
02 The meaning of cost

Ⅱ.
Cost accounting flow
01 Flow of manufacturing costs
Practice problems

Ⅲ.
Cost allocation
01 Overview of Cost Allocation
02 Auxiliary department cost allocation
Practice problems

Chapter 2 Cost Calculation Methods by Production Type

Ⅰ.
Individual cost calculation
01 Significance of individual cost calculation
02 Individual cost calculation procedure
Practice problems

Ⅱ.
Comprehensive cost accounting
01 Basics of Comprehensive Cost Calculation
02 Comprehensive cost calculation procedure
03 Accounting Treatment of Comprehensive Cost Calculation
04 Method of Comprehensive Cost Calculation
Practice problems

Chapter 3 Cost Calculation Methods Based on Cost Measurement

Ⅰ.
Normal cost accounting
01 Significance of normal cost calculation
02 Normal cost calculation procedure
03 Manufacturing overhead cost allocation difference
04 Adjustment of manufacturing overhead cost allocation difference
Practice problems

Ⅱ.
Basics of Standard Costing
01 Significance of standard cost calculation
02 Purpose of Standard Cost Calculation
03 Limitations of standard cost calculation
04 Types of standard costs
05 Setting standard costs
Practice problems

Ⅲ.
Standard costing and cost variance analysis
01 Basics of Difference Analysis
02 Difference analysis by cost element
03 Analysis method of indirect cost difference
04 Distribution of cost differences
05 Improvement plan for cost difference
Practice problems

Chapter 4 Cost Calculation Methods Based on Cost Composition

Ⅰ.
Full costing and variable and super-variable costing
01 The significance of full costing and variable and super-variable costing
02 Usefulness and Limitations of Variable Costing
03 Usefulness and Limitations of Variable Costing
04 Comparison of operating profit for each cost calculation method
05 Adjustment of profit based on variable costing and full costing
06 Adjustment of profit based on variable costing and variable and full costing
Practice problems

Chapter 5 New Costing Methods

Ⅰ.
Activity-based costing
01 Concept of activity-based costing
02 Activity-based cost calculation procedure
03 Advantages and Disadvantages of Activity-Based Costing
Practice problems

Chapter 6 Planning and Control

Ⅰ.
Cost estimation
01 Significance of cost estimation
02 Cost function
03 Cost Estimation Method
Practice problems

Ⅱ.
Cost of Operation Profit Analysis
01 Overview of Cost Operating Profit Analysis
02 Assumptions and Limitations of CVP Analysis
03 Basic Concepts of CVP Analysis
04 CVP Analysis
Practice problems

Ⅲ.
budget
01 The significance of the budget
02 Types of Budgets

Ⅳ.
Responsibility Accounting System and Performance Evaluation
01 Significance of the Responsibility Accounting System
02 Prerequisites for the Responsible Accounting System
03 Advantages of the Responsibility Accounting System
04 Controllability of cost and scope of responsibility
05 Fixed and Variable Budgets
06 Types of Responsibility Centers
07 Performance Evaluation
Practice problems

V.
Decentralization and Performance Evaluation
01 The significance of decentralization
02 Benefits of Decentralization
03 Problems with Decentralization
04 Sales Department Performance Evaluation
05 Performance Evaluation of Cost Center
06 Performance Evaluation of Investment Centers
Practice problems

Chapter 7 Decision Making

Ⅰ.
short-term decision making
01 Types of Decision Making
02 Decision-making process
03 Basic Concepts of Decision Making
04 Decision-making method
05 Types of short-term decisions
Practice problems

Ⅱ.
Long-term decision-making (capital budgeting)
01 The significance of capital budgeting
02 Characteristics of Capital Budgeting
03 Capital Budgeting Process
04 Estimation of cash flow
05 Capital Budgeting Model
Practice problems

Ⅲ.
Pricing and Alternative Pricing
01 Significance of cost estimation
02 Alternative price determination
Practice problems

Chapter 8 Modern Management Accounting

Ⅰ.
New cost management system
01 Life-Cycle Costing (LCC)
02 Target Costing
03 Quality Cost Calculation

Ⅱ.
New performance evaluation system
01 Balanced Scorecard
Practice problems

Practice Problem Answers and Explanations

mock exam
1 mock exam
2 mock exams
Answer and explanation

1.
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2.
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