Recent SemestersSpring 2027, Fall 2026, Summer 2026, Spring 2026, Fall 2025Class SizeNot publishedCredits4PrerequisiteACCT 301 with a grade of "C" or better Transfers ToCSUDescriptionThis is the study of how managers use accounting information in decision-making, planning, directing, and controlling operations. The course focuses on cost terms and concepts, cost behavior, cost structure, and cost- volume-profit analysis. It includes issues relating to cost systems, cost control, profit planning, ethics, segment reporting and performance analysis in manufacturing and service environments. This course is required of all business majors, minors, and accounting certificate candidates. Students must purchase (or have in their possession) a calculator for this course and may require (purchase or receive with text) an online access code from publisher's site.Usually HeldTue Thu 1:00pm–3:05pm, Tue Thu 10:35am–12:35pm 