Recent SemestersFall 2026, Summer 2026, Spring 2026, Fall 2025, Summer 2025Class Size45 studentsCredits4PrerequisiteACCT 101 or ACCT 101H Transfers ToCSUDescriptionThis course introduces students to the fundamentals of managerial accounting for decision making. Topics include manufacturing cost accounting, cost allocation, cost-volume-profit analysis, absorption and variable costing, differential analysis for decision making, capital investment analysis, budgeting, standard costing, responsibility accounting centers, activity-costing, just-in-time environments, and financial statement analysis. Computer applications are integrated into the homework. This course is required for all accounting and business administration majors.Usually HeldMon 10:25am–12:30pm, Tue 10:25am–12:30pm, Tue 6:10pm–10:20pm 