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ACCT213M - Cost Accounting I (3-0-3)

The cost accounting student will study how accounting data is used within an organization for planning operations, controlling activities and for decision-making. The student will examine and analyze cost flow, cost of goods sold, job order and process costing, cost-volume-profit relationships, equivalent units of production, variable costing, planning and budgeting and cost behavior patterns. Prerequisite: ACCT123M.