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

Course Outcomes:
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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