Nov 24, 2024  
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2023-2024 Undergraduate Catalog [ARCHIVED CATALOG]

AC 455 - Advanced Cost Accounting (3)

A study of additional cost accounting techniques, emphasizing advanced applications. Topics include the use of process costing to determine product cost for manufactured goods, accounting for normal and abnormal spoilage in the manufacturing process, the allocation of joint costs to two or more products or services, and methods to account for byproducts. In addition, alternative methods to evaluate long-term capital projects and to evaluate organizational performance are discussed. Prerequisite: AC 355 . FA.