The basic procedures and techniques of accounting used to determine, accumulate and control the cost of production and distribution of goods and services in today's economy. Process and job-order methods, standards and standard cost, techniques of cost analysis and control. Scheduled to be offered in the Fall Semester during the evening and the Spring Semester during the day. Three class hours.
Prerequisite: ACC 102 with a grade of C or higher.
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Spring Semester 2014