This is the study of how managers use accounting information in decision-making, planning, directing operations and controlling. The course focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments are included. Field trips may be required. Prerequisites: ACCT R101 or ACCT R101H. Transfer credit: CSU; UC.

This is the study of how managers use accounting information in decision-making, planning, directing operations and controlling. The course focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments are included. Field trips may be required. Prerequisites: ACCT R101 or ACCT R101H. Transfer credit: CSU; UC.

This is the study of how managers use accounting information in decision-making, planning, directing operations and controlling. The course focuses on cost terms and concepts, cost behavior, cost structure and cost-volume-profit analysis. Issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments are included. Field trips may be required. Prerequisites: ACCT R101 or ACCT R101H. Transfer credit: CSU; UC.

This course explores the theoretical foundations and applications of ethics in business and accounting by examining some of the most important ethical issues facing accountants, entrepreneurs, employees, managers, consumers and public policy makers. Prerequisites: ACCT V01A and BUS V30. Transfer credit: CSU.

Focuses on the application of payroll accounting concepts, procedures and related internal controls. Includes calculation of federal and state payroll taxes and withholdings, preparation and filing of governmental forms, and record keeping systems and procedures. Prerequisites: ACCT M01 or ACCT M110. Recommended Prep: ACCT M60. Transfer credit: CSU.