Montgomery College 2025-2026 Catalog 
    
    May 13, 2025  
Montgomery College 2025-2026 Catalog Add to Favorites (opens a new window)

ACCT 235 - Cost Accounting and Analysis


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.
  • Analyze and visualize costing information to facilitate business decision making.


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