Recent SemestersSpring 2027, Fall 2026, Summer 2026, Spring 2026, Fall 2025Class Size45–90 studentsCredits4PrerequisitePrerequisite: ACCT 1A Transfers ToCSUDescriptionThe study of the use and reporting of accounting data for managerial planning, cost control, and decision making purposes. Includes broad coverage of concepts, classifications, and behaviors of costs. Topics include cost systems, the analysis and use of cost information, cost-volume-profit analysis, contribution margin, profit planning, standard costs, relevant costs and capital budgeting.Usually HeldMon Wed 10:30am–11:45am, Mon 11:55am–12:45pm, Wed 11:55am–12:45pm, Mon 12:00pm–12:50pm