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COST ACCOUNTING - PART 1
6 units
Pre-requisite: FA 311, FA 321
This course provides discussions on the accounting theory and
practice for job-order cost and process cost system. The major
topics include the job-order cost accounting cycle, accounting
control for materials, labor and factory overhead, preparation
of job-order cost sheets and cost of production reports using
different accounting methods and procedures. Basic concepts
relative to the function of cost accounting as a tool of management
in decision-making are emphasized.
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