Accounting Systems
            - Financial Accounting
               - Cost Accounting
               - Cost Accounting and the Generally Accepted Accounting Principles (GAAP)
               - Clients (users) of the Cost Accounting
               - Cost Accounting and Ethics

      Costs
            - Introduction to Cost Accounting
               - Definition
               - Difference between cost and expense
                       - Outlay costs
                       - Opportunity costs
               - Use of costs
               - Classification of costs
                       - According to the cost of production (cost of production elements)
                               - Raw material
                               - Direct Labor
                               - Overhead
                       - According to the activity volume
                               - Fixed
                               - Variable
                       - Different costs for different purposes
                               - Pricing
                       - Valuation of inventories
                               - Valuation methods (cost of sales)
                                        - Specific identification
                                        - FIFO (First-in, First-out)
                                        - LIFO (Las-in, first-out)
                                        - Weighted average
                       - Cost of sales
                       - Cash flow budget and purchases budget
                                        - Performance evaluation
            - Costs behavior 
                       - Variable costs
                       - Fixed costs
                       - Mixed costs
            - Cost accounting systems
                       - Job order cost system
                              - Actual costing vs normal costing
                       - Process cost system
            - Standard costs and variance analysis
                       - Direct costs
                              - Raw material variance
                              - Direct labor variance
                       - Indirect costs
            - Cost-Volume-Profit analysis
                       - Contribution margin
                              - Contribution margin precentage
                              - Contribution margin per unit
                       - Break-even point
                       - Target profit
            - Budgeting
                       - Direction, planning and control of budget
                       - Budget systems
                              - Static budget
                              - Flexible budget
                       - Master budget
                              - Income statement budget
                                     - Sales budget
                                     - Production budget
                                     - Raw material budget
                                     - Direct labor budget
                                     - Overhead budget
                                     - Cost of sales budget
                                     - Selling and administrative expense budget
                                     - Budgeted income statement
                              - Balance sheet budget
                                     - Cash budget
                                     - Capital expenditures budget
                                     - Budgeted balance sheet
            - Activity Based Costing (ABC)
            - Transfer prices
                       - Determining the optimal transfer price
                       - Transfer price in a prefect intermediate market
                       - Transfer price with no intermediate market