ACC345 (Not Liberal Arts) Cost Accounting 4 hrs. 3 crs. This course focuses on basic concepts, analyses, uses, and procedures of cost accounting. Topics include: systems for cost accumulation, joint and by-products, budgeting, job order costing, standard costing, direct costing, process costing, cost-volume-profit, and activity based costing. Preq: ACC 201.2 hours lecture, 2 hours recitation.