Cost bookkeeping

“There are certain items of cost or revenue which are of no interest to the cost accountant because they are financial accounting items.
These include the following:
Interest or dividends received
Dividends paid
Discounts allowed or received for prompt payment of invoices

Some financial accounting items are not related to costs and profits such as:
Cash
Payables
Receivables
Revenue reserves”.

This is a copied paragraph from Ma2, Bpp book 228.
Sir what is difference between these two explanation? We will not consider any of them in cost accounting, right?