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177

Page 177

20. Cost Accounting. [Barlow.]

9-10, M. W. F.

Lectures, readings, and practice work in the principles of cost keeping appropriate
to manufacturing and mining enterprises. Attention will be given to
the establishment of standards of performance and of cost, and the relation of
these standards to the accounting records will be emphasized. A brief study will
also be made of operating records for the use of foremen, superintendents, and
executives. (Fall.)