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    Salem State University
  Oct 22, 2017
2017-2018 Undergraduate Catalog

ACC 306 Cost Accounting

3 Credit(s)
This course will introduce the concept and characteristics of cost with specific emphasis on decision-making situations that require accounting data. This course discusses the application of costs to process, job order and standard cost accounting systems. Concepts such as activity-based costing, just-in-time inventory systems and material requirements planning are also covered. Three lecture hours per week. Required of Business Administration majors in Accounting concentration. Prerequisite: ACC202 .