| ÖÇ1 | Understanding the difference between cost accounting and other types of accounting |
| ÖÇ2 | Learning the difference between the concepts of cost, expense, expenditure, and loss |
| ÖÇ3 | Calculating the cost of goods manufactured |
| ÖÇ4 | Calculating manufacturing overhead and understanding the importance of its accurate allocation to product cost |
| ÖÇ5 | Understanding the application of costing methods in business and their effect on costs |
| ÖÇ6 | Understanding the difference between cost accounts |