ACCOUNTING, COSTING & COST CONTROL
a. Peran, Fungsi dan Perkembangannya
b. Karakteristik Perusahaan Manufacturing,
c. PSAK terkaitMANUFACRING COST
a. Period dan Product Costs
b. Komponen, Struktur & Karakteristik Manufacturing Cost
c. Material, Work In Process dan Finished Good Cost
d. Absorption Costing
e. Cost of Goods Sold vs. Cost of Goods ManufacturedJOB ORDER COSTING & SYSTEM
a. Alur & Pendekatan Job Order Costing.
b. Cost Object : Product & Department
c. Cost Allocation – Manufacturing Overhead
d. Sistem Akuntantis dan Dokumen Pendukung
e. Controlling Cost
f. Multiple Overhead Cost Pools
g. End-of-Period AdjustmentPROSES COSTING & SYSTEM
a. Alur & Pendekatan Process Costing
b. Perhitungan Direct Material & Direct Labor
c. Perhitungan dan Pembebanan Manufacturing Overhead
d. Perhitungan Work In Process
e. COSTING EQUIVALENT UNIT
f. Biaya Produksi Per Departemen
g. Controlling CostSTANDARD COSTING
a. Nature Of Standard Costing.
b. Komponen Standard Costing
c. Perhitungan Berbasis Standard Costing.
d. Analisa Dan Perlakuan Standard Cost Variance.MANAGING & CONTROLLING COST.
a. Monitoring And Controlling Cost.
b. Monitoring Job.
c. Cost Performance Index Dan Schedule Performance Index.
d. Report CostJOINT PROCCESS & JOINT COST
a. Metode harga pasar / metode nilai harga hipotesis, unit fisik, rata-rata sederhana. & rata-rata tertimbang.
b. Biaya Produk Bersama & Perhitungannya
c. Biaya Produk SampinganACTIVITY BASED COSTING 
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