The case describes the detailed classification and codification of 1) product groups, production departments, service departments and cost centres, and 2) capital and revenue accounts, financial accounting, cost accounting, classification of factory expenses, etc. from a real life accounting system. The objective is to use it as a vehicle for explaining the concept of cost accumulation (primary allocation, secondary allocation, absorption in in the process of absorbing indirect expenses in product costs. The case should be used along with any standard simplified problemset to illustrate the accounting process with specific figures.