Recent SemestersFall 2026, Summer 2026, Spring 2026Class Size48–50 studentsCredits4Prerequisite"C" grade or higher or "Pass" in BUS 120 or equivalent. Transfers ToCSUDescriptionThis course introduces the student to the concepts, methods, and procedures for the development and use of accounting information to support and assist management in their internal cost accounting processes and financial decision-making. The following areas are examined: cost terms and concepts, cost behavior, cost structure, product costing in a manufacturing environment (including activity based costing), cost-volume-profit analysis, budgeting, standard costing, differential analysis, capital budgeting, variable and absorption costing, and responsibility accounting. (C-ID ACCT 120) (CSU/UC)Usually HeldTue 11:00am–1:20pm, Wed 10:30am–12:50pm, Wed 9:30am–11:35am 