Recent SemestersFall 2026, Spring 2026, Fall 2025, Spring 2025, Fall 2024Class Size44–55 studentsCredits4PrerequisitePrerequisite(s): All prerequisites must be completed with a minimum grade of "C" (or "P") or higher. BUSN 1A Transfers ToCSUDescriptionA study of the use of accounting data for managerial purposes including; planning, directing, and controlling activities. Includes broad coverage of concepts, structures, classifications, and behaviors of costs. Topics include; job costing, process costing, activity based costing, relationship between cost, volume and profitability, relevant range, standard costing, profit planning and budgeting, static and flexible budgeting, responsibility accounting and segment reporting, absorption and variable costing and capital expenditure decisions.Usually HeldMon Wed 12:00pm–1:50pm, Mon Wed 4:00pm–5:50pm, Wed 4:00pm–6:50pm, Tue Thu 12:30pm–2:20pm 