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    Moodle is an open-source Learning Management System (LMS) that provides educators with the tools and features to create and manage online courses. It allows educators to organize course materials, create quizzes and assignments, host discussion forums, and track student progress. Moodle is highly flexible and can be customized to meet the specific needs of different institutions and learning environments.

    Moodle supports both synchronous and asynchronous learning environments, enabling educators to host live webinars, video conferences, and chat sessions, as well as providing a variety of tools that support self-paced learning, including videos, interactive quizzes, and discussion forums. The platform also integrates with other tools and systems, such as Google Apps and plagiarism detection software, to provide a seamless learning experience.

    Moodle is widely used in educational institutions, including universities, K-12 schools, and corporate training programs. It is well-suited to online and blended learning environments and distance education programs. Additionally, Moodle's accessibility features make it a popular choice for learners with disabilities, ensuring that courses are inclusive and accessible to all learners.

    The Moodle community is an active group of users, developers, and educators who contribute to the platform's development and improvement. The community provides support, resources, and documentation for users, as well as a forum for sharing ideas and best practices. Moodle releases regular updates and improvements, ensuring that the platform remains up-to-date with the latest technologies and best practices.

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Cost Accounting is a branch of managerial accounting that focuses on the recording, classification, and analysis of costs associated with the production of goods or services. The primary goal of cost accounting is to provide managers with detailed cost information to help in decision-making, planning, controlling operations, and improving profitability. It involves determining the costs of products, services, or activities within an organization and evaluating how these costs affect the company's financial performance.

Managerial accounting, also known as management accounting, is a branch of accounting focused on providing financial and non-financial information to internal stakeholders—primarily managers—to assist in decision-making, planning, and performance evaluation. Unlike financial accounting, which is intended for external stakeholders and follows standardized formats (e.g., GAAP or IFRS), managerial accounting is more flexible and tailored to meet the specific needs of a business.