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    Oregon Institute of Technology
  Nov 23, 2017
2017-18 University Catalog 
2017-18 University Catalog

ACC 320 - Cost Accounting I

Lecture Hours: 4
Lab Hours: 0
Credit Hours: 4

Cost accumulation systems including job order costing, process costing and activity-based costing will be explored. Techniques to control and evaluate operations including variance analysis based on flexible budgets and standard costs.

Prerequisite: ACC 203  with grade "C" or better