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ACC 350 Cost Accounting I
3 crs. 4 hrs.

Emphasis is placed on the conceptual, analytical and practical aspects of cost accounting as a tool for planning and controlling the operations of a business. Topics studied include the cost accounting cycle, the job order cost system, process costing, allocation of costs, joint and by-product costs, payroll accounting and budgeting.

Prerequisite: ACC 222
 
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