Recent SemestersSpring 2027, Fall 2026, Summer 2026Class Size35–40 studentsCredits3PrerequisiteACCT 130 or ACCT 131 and ACCT 132 Transfers ToCSUDescriptionIntroduces the analysis and techniques for aiding management in planning and controlling decisions, and the use of accounting data for budgeting, cost control, pricing, evaluation of performance and general decision making. This course is not open to students who have received credit for ACCT 123 and/or ACCT 124.Usually HeldMon 6:30pm–9:35pm, Tue Thu 8:00am–9:20am 