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    AC 313 (2540)
Course Title Credits Prerequisite
  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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