Recent SemestersSpring 2027, Fall 2026, Spring 2026, Fall 2025, Fall 2022Class Size65 studentsCredits4PrerequisiteACCT A101 or ACCT A101H . Transfers ToCSUDescriptionIntroduction to management's use of accounting information for planning, control, and decision-making within an organization. Covers both traditional and contemporary topics, including product costing, overhead, budgeting, cash flow, financial statement analysis, and decision-making tools. Enrollment Limitation: ACCT A102 ; students who complete ACCT A102H may not enroll in or receive credit for ACCT A102 . 