Unit-3: System Design-Job Order Costing Unit-4: System Design - Process Costing Unit-5: Cost Behavior - Analysis and Use Unit-6: Cost-Volume-Profit Relationships Unit-7: Segment Reporting and the Contribution Approach Unit-8: Profit Planning Unit-9: Standard Costing Unit-10: Flexible Budgets and Overhead Variance Analysis Unit-11: Management Control in Decentralized Organizations Unit-12: Statement of Changes in Financial Position (SCFP)