1. Budgeting and Financial Planning | Definition and purpose of a master budget, preparation of a cash budget for multiple months, calculation of required capital investment, and evaluation of the necessity of a master budget for a growing business. 2. Costing Methods | Calculation of unit selling prices using traditional absorption costing, advantages and disadvantages of activity-based costing (ABC), and determination of total cost per unit using ABC. 3. Profitability Analysis | Percentage change in mark-up when switching to ABC, explanation of mark-up changes, and impact on pricing strategy. 4. Pricing Strategy and Market Competition | Evaluation of whether a company should match competitor prices, considering cost structures, competitive positioning, and strategic implications. 5. Financial Decision-Making | Justifying financial decisions related to budgeting, costing methods, and pricing strategies to optimize business performance. 6. Mathematical Applications in Accounting | Detailed numerical calculations for budgeting, cost allocations, profitability analysis, and financial forecasting.