Service Costing (Operating Costing) :Meaning of Service Cost, Service costing in  case of Transporters, Boiler house, Hospitals, Canteens and Hotels.

Reconciliation of Cost & Financial Statements: Causes of differences, Procedure of Reconciliation of the results of Cost and Financial Accounts, Reconciliation Statement and Memorandum Reconciliation Account.

Process Costing: Meaning ofProcess costing, Procedure Treatment of Normal and Abnormal Loss and Abnormal Gains, Valuation and Accounting of Completed Process Stocks,

Inter process profit

Joint and By Product Costing: Methods of treatment of By- product, Methods of apportionment of Joint Cost

Equivalent Production, Treatment of W.I.P. on FIFO and Weighted Average Method.

Cost Control Accounts: Costing Books, Advantages and disadvantages, Ledgers to be maintained, Journal Entries. 

Integrated accounts: Integrated Accounting, Procedure, Integrated accounts vs. Cost and Financial accounts

Marginal Costing Techniques: Marginal cost, Stock valuation under marginal costing versus differential costing and absorption costing .Cost Volume Profit Analysis: break even analysis, Break even chart, Cost indifference point

Application of Marginal Costing Techniques: Decisions based on Marginal Costing like Make or Buy, Retain or Replace Asset, Own or Lease, Shut down or Continue, Capturing foreign market, Dropping or adding a product, Determining the most beneficial product mix, Selection of Equipments.