ACCT 235 Cost Accounting
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The ACCT 235 Cost Accounting course basically explore and analyze the procedures for accumulating costs and accounting for production costs in the system of accounting for work orders and production costs, accounting for acquisition costs and variable costs in production, accounting for costs by activity, accounting for standard fees and productivity, as well as related costs for making decisions. It also covers the accounting of capital budget decisions and ethical management accounting issues.
Course outcomes: At the end of the course, students will be able to:
- Define and apply cost concepts associated with management reports.
- Prepare and analyze cost information to help management plan, monitor, and evaluate business operations.
- Prepare, analyze, and evaluate cost accounting information to help you make business decisions.
The company's internal management team uses cost accounting to determine all the variable and fixed costs associated with the manufacturing process. It will first measure and record these costs separately and then compare the input costs with the results to evaluate financial performance and make future business decisions. Cost accounting includes many types of expenses.
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