ACCT 12 - Principles of Accounting-Managerial

Recent Professors: Sherry R. Benson
Recent Semesters: Fall 2026, Spring 2026, 2027SP
Class Size: 30 students
Difficulty: 5.1Moderateout of 10
Credits: 5
Prerequisite: GNBUS-30 or GNBUS-33; ACCT-11
Fall 2026 Sections: View Fall 2026 sections of ACCT 12
Transfers To: CSUUCTCA Area UCTCA
Description: Emphasizes accounting principles and tools used by management in decision-making, planning, directing and controlling operations focusing on the corporate form of ownership. Focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Includes budgetary techniques, issues relating to cost systems, cost control, profit planning, and performance analysis for manufacturing and service environments. Students will utilize computer software applications as tools in preparing and analyzing managerial related accounting reports. Grades are P/NP Option.
Usually Held: Tue 2:30pm–4:50pm, Tue Thu 10:00am–12:25pm, Tue Thu 2:30pm–4:50pm