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Dec 05, 2024
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ACC 314 - Cost and Managerial Accounting Theory Credit Hours: 3
Explores the nature of cost accounting, cost concepts and terms, and the flow of costs in an accounting system using case studies to enhance an understanding of real-life applications. Focuses on the use of accounting data by managers and cost accounting fundamentals, standard costing, cost allocation, costing systems, and variance analysis.
Prerequisite: ACC 222
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