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AC 313 (2540) |
| Course Title |
Credits |
Prerequisite |
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Cost Accounting |
3 |
AC 201 |
| The role and importance of cost accounting ; cost terminology and cost accumulation systems, cost calculation under job order costing, cost calculation under process costing ; manufacturing overhead cost allocation, joint cost allocation and accounting for by-product, quality cost, variable costing and absorption costing system, standard costing system and variance analysis, just-in-time production. |
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