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This course puts a managerial emphasis on
cost accounting. It includes such topics as the accountant’s
role in the organization, a review of cost terms and purposes,
cost-volumeprofit relationships, job order accounting,
budgeting, and profit planning systems design,
responsibility accounting, standard costs, flexible budget, overhead
variances, product costing, contribution margin, capital
budgeting, inventory planning control and valuation, cost
allocation, process costing, accounting for payroll, internal
control, and various other topics. Prerequisite: Principles of
Accounting 102.
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