ACC* 233
ACC* 118 with a grade of "C-" or better.

Presents the principles involved in determining the cost of manufacturing an article and covers job order cost, process cost, and standard cost accounting. Uses of cost accounting information in the determination of management decisions are studied through cost analysis. Joint costs, by-product costs, the nature of the master budget, direct and absorption costing, and break-even analysis are examined. Offered: Fall.