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Aug 15, 2025
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2025-2026 Undergraduate Catalog
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ACT 351 - Cost Accounting Credits 3 Lecture / 3 hours per week Requirements: Prerequisite: ACT 212 and at least Junior standing; for Business majors and Finance minors only or by permission of the appropriate department chair A study of the basic concepts, analyses, uses and procedures of cost accounting; cost accounting as a managerial tool for business strategy and implementation of operational decisions; how different costs are used for different purposes; ethical issues in operational decisions. Graded
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