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 Courses College Credit Courses ACG 2071 Managerial Accounting — 3 Credit Hours Prerequisite: ACG 2021. This course is an introduction to managerial accounting. It will focus on three major areas: planning and controlling routine operations (break-even analysis, job order and process cost systems); inventory valuation and income determination (budgeting and standard costing); and policymaking and long-range planning (capital budgeting). Three contact hours. A.A., A.S., A.A.S.
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