2021-2022 HCC Catalog & Student Handbook 
    Sep 22, 2023  
2021-2022 HCC Catalog & Student Handbook [ARCHIVED CATALOG]

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ACNT 2309 - Cost Accounting

Credits: 3

A study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing. Includes introduction to alternative costing methods such as activity-based and just-in-time costing. Coverage also includes historical cost systems, work-in-process inventories, material and labor control, multiple products, budgeting, applying overhead, standard costs, direct costing, evaluating profit performance, and distribution costs.

Lecture: 3
Lab: 0
Prerequisite(s): ACCT 2302  

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