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Basic Cost Accounting is about the elementary topics in cost accounting. It covers standard costing and process costing. Likewise, cost accounting terms are introduced that will be used in posting them to subsidiary and general ledgers. A number of cost accounting terms are used in making journal entries. Analysis and computations are applied in solving problems as it end up to preparing summary reports such as Balance Sheet & Income Statement. There are more thing to know about the principles of cost accounting.
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