Book excerpt: COST ACCOUNTING Materials Control and Valuation Labour Cost Control Overheads—Machine-Hour Rate Single or Unit or Output Costing Calculation of Tender Price or Quotation Price Production Account or Manufacturing Account Contract Costing Process Cost Accounting Equivalent Production/Valuation of Work-in-Progress Reconciliation of Cost and Financial Accounts Standard Costing and Cost Variance Analysis Management Accounting Financial Statement Analysis and Interpretation of Financial Statements Ratio Analysis Fund-Flow Statement Cash-Flow Statement (AS-3) Break-even Point or Cost-Volume Profile Analysis