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ACCT 324 Cost Accounting 3 Credits

An in-depth study of cost concepts appropriate for product costing in a manufacturing operation, planning and controlling routine operations, and nonroutine decision-making. Topics include job order and process costing, joint and by-products, cost allocation, budgeting, standard costing, direct costing, cost-volume-profit analysis, and relevant costs for decisions.
Prerequisites: ACCT 152