Description: Theory and practice of cost accounting as applied to management of manufacturing businesses. Accounting for materials, labor, and overhead under process cost and job order cost systems. Study of budgeting process and standard cost procedures. Accounting for by-products and joint products. Use of gross profit analysis, contribution margin, break-even point, differential cost analysis, and other analytical tools by management in decision-making activities.
Prerequisites: ACCT-1340 Managerial Accounting, or departmental approval: equivalent coursework or experience.
Hours: 4 Lecture: 4
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