Recent SemestersSpring 2027, Fall 2026, Summer 2026, Spring 2026Class Size43 studentsCredits4PrerequisiteACCT 1A - Financial Accounting Transfers ToCSUDescriptionTeaches the managerial selection, use, planning, and analysis of accounting information to direct and control operations. Includes cost terminology and concepts, cost behavior, and cost structure. Covers cost accounting for manufacturing and service organizations, decision-making based upon accounting information, the evaluation of business segments, cost-volume-profit analysis, responsibility accounting, profit planning, standard cost systems, and variance analysis. Transfers to CSU; UC, with limits: ACCT 1A, ACCT 1B, and ACCT 51A combined: maximum credit-8 units. May be offered in a distance-learning format.Usually HeldThu 6:30pm–7:50pm, Tue Thu 11:20am–1:25pm, Mon Wed 11:20am–1:25pm 