ACCT 235 - Cost Accounting
The study and analysis of cost accumulation and product costing procedures for both job order and process costing systems, absorption versus variable costing in manufacturing, activity-based costing, standard costing and performance, and relevant costs for decision making. Accounting for capital budgeting decisions and ethical challenges in managerial accounting are also covered. PREREQUISITE(S): ACCT 222 . Three hours each week. Formerly AC 217.
3 semester hours
Upon course completion, a student will be able to:
- Identify and apply cost concepts associated with management reporting.
- Prepare and analyze cost information to assist management in planning, controlling, and evaluating business operations.
- Prepare, analyze, and evaluate costing information to facilitate business decision making.
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Click here for the Fall 2017 Class Schedule
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