Recent SemestersFall 2026, Spring 2026, Fall 2025, Spring 2025, Fall 2024Class Size35 studentsCredits3PrerequisitePrerequisite Prerequisite: Successful completion in Business Administration 2220 with a grade of 'C' or better; 48 total contact hours. 96 outside of class hours. (144 Total Student Learning Hours) Transfers ToCSUDescriptionBusiness Administration 2221 is a foundation course in managerial accounting principles. It is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. Areas covered include study of cost terms and concepts, cost behaviors, basic features of internal reporting systems, cost system designs, cost control, profit planning, performance analysis, and strategic management, with an emphasis on business decision making.Usually HeldMon Wed 11:10am–12:25pm 