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ACCT 355: Cost Analysis 
Comprehensive Revision Guide and Course Notes 2026 
 
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Athabasca University - ACCT 355: Cost Analysis

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ACADEMIC YEAR 2025 - 2026

University	Athabasca University
Study Level	Undergraduate
Course Code	ACCT 355
Course Name	Cost Analysis
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	119

If you're studying for ACCT 355: Cost Analysis at Athabasca University, this comprehensive guide and practice test set is a must-have. You don't need to be an expert in the course; you just need a basic understanding and the ability to quickly recall the information you learn. You can use these notes as a reference to better understand the topics and improve your grades in the final exam. This updated exam preparation guide helps you identify your weak areas so that you can pass the final exam on your first attempt.

ACCT 355: Cost Analysis, offered by Athabasca University, equips you with the tools to dissect cost accumulation and product costing. You'll learn to measure and identify relevant costs to empower managerial decision-making in planning, controlling, and performance evaluation. The course covers a range of costing methods, including job order and process costing, as well as activity-based and service department costing. You'll also gain expertise in cost-volume-profit analysis and explore how costs influence pricing, transfer pricing, and inventory decisions. Budgeting, variance analysis, management control, and planning for capital investments round out the comprehensive curriculum.

✔ Main topics to be covered:

Accounting, Business, and Competitiveness
Product Costing: Job Order Costing
Product Costing: Process Costing
Activity-Based and Service Department Costing
Cost-Volume-Profit (CVP) and Analysis of Cost Behavior
Incremental Analysis and Absorption versus Variable Costing: A Decision-Making Perspective
Pricing, Transfer Pricing, and Inventory Decisions
Master Budget and Responsibility Accounting
Flexible Budgets, Variances, and Management Control
Planning for Capital Investments

COURSE CODE	COURSE NAME
ACCT 253	Introductory Financial Accounting
ACCT 351	Intermediate Financial Accounting I
ACCT 352	Intermediate Financial Accounting II
ACCT 355	Cost Analysis
ACCT 451	Advanced Financial Accounting
ADMN 232	Introduction to Management
ECON 247	Microeconomics
ECON 248	Macroeconomics
ECON 357	Intermediate Microeconomics I
ECON 367	Intermediate Microeconomics II
FNCE 322	Personal Finance
FNCE 370	Overview of Corporate Finance
FNCE 371	Applications in Corporate Finance
FNCE 401	Investments
FNCE 403	Derivatives and Risk Management
FNCE 405	Empirical Finance
LGST 369	Commercial Law
MGSC 301	Statistics for Business and Economics I
MGSC 312	Statistics for Business and Economics II
MKTG 396	Introduction to Marketing

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Updated for 2026

Athabasca University - ACCT 355: Cost Analysis

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