May 15, 2026  
2026 University Catalog Summer Version 
    
2026 University Catalog Summer Version
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ACC 348 - Cost Accounting

3 credits
BUS 348  

Topics covered include basic cost control concepts, manufacturing statements, accounting for material inventory, factory overhead costs, job order costing, activity-based costing, and process costing. Students are introduced to cost estimation methods, cost-volume-profit analysis, budgeting and variances, and decision-making models.
Prerequisite(s): BUS 220  
Co-requisite(s): None



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