The ACCT 361 Cost Accounting course will introduce students to the production of accounting data related to valuation, decision making, and control. In this course students will study about some special topics like cost data for standards and control, methods of cost establishment and cost classification and decision models. This course will teach students to calculate revenue and cost variances as well as analyze these variances for both non-manufacturing and manufacturing organizations. In this course students will learn to use the traditional methods of process costing and job costing and focus on allocating costs. The course will show students how to make decisions and evaluate production techniques based on appropriate analysis and relevant information.

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