Transfers ToCSUDescription(UC:CSU:C-ID ACCT 120) 5 UNITS Prerequisite: ACCTG 001 | Lecture: 5 hours A continuation of Accounting 1, the course will emphasize the basic elements of managerial accounting used in decision making. Students will be introduced to manufacturing cost accounting, performance evaluation and investment analysis concepts. The course is designed for students majoring in business disciplines and planning to transfer. Los Angeles Mission College Catalog 2025 / 2026 90 COURSE DESCRIPTIONS 