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ACCT 547. Cost Accounting. 4 Units.

Prerequisites: ACCT 347 or equivalent
Product and service costing with attention to analysis of overhead and multiple allocation techniques. Topics include joint costs, byproducts, spoilage, rework and scrap. Alternative costing systems including operations costing and process costing. Valuation of inventory for decision-making purposes. Procedures for just-in-time inventory management are included. Formerly ACCT 447. (4 units.