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3221. Cost Accounting

3.00 credits

Prerequisites: ACCT 2101 or BADM 2710; OPIM 3103, which may be taken concurrently; open only to business majors of junior or higher status.

Grading Basis: Graded

The study of (1) product costing as a basis for income determination and inventory valuation and (2) accounting concepts for planning and controlling organizational operations.