Montgomery College 2024-2025 Catalog 
    
    Jul 13, 2024  
Montgomery College 2024-2025 Catalog
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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.

3 semester hours

Course Outcomes:
Upon completion of this course, 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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