Prerequisites: ACC 102 with C or higher Familiarizes students with manufacturing accounting terms and concepts and transaction journal entries. Includes inventories (materials, work in process, finished goods), statements of cost of goods manufactured, cost of goods sold, job order costing, process costing, direct materials, direct labor, factory overhead, service departments versus production departments, applying factory overhead using predetermined rates, equivalent units, assigning costs to work in process and completed units, and production reports.

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