Part 1: Focus on decision making -- Managerial accounting and the business organization -- Introduction to cost behavior and cost-volume relationships -- Measurement of cost behavior -- Part 2: Accounting for planning and control -- The master budget -- Flexible budgets and variance analysis -- Management control systems and responsibility accounting -- Management control in decentralized organizations -- Part 3: Capital budgeting -- Part 4: Product costing -- Cost allocation -- Accounting for overhead costs -- Job-costing and process-costing systems -- Part 5: Basic financial accounting -- Basic accounting: concepts, techniques, and conventions -- Understanding corporate annual reports: basic financial statements -- Understanding and analyzing consolidated financial statement

1. Managerial accounting