Recent SemestersSpring 2027, Fall 2026, Summer 2026, Spring 2026, Fall 2025Class Size45 studentsCredits4PrerequisiteACCT C101 with a grade of C or better. Transfers ToCSUDescriptionThis is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. Focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Includes issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments. This course meets the accounting-related or business-related course requirements needed to sit for the CPA exam. C-ID: ACCT 120. 