This course provides an examination of how managers use accounting information in decision-making, planning, directing operations, and controlling. The structure of corporate accounting for stockholders' equity and bond transactions are explained. It will also focus on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. The course includes an examination of profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations. Prerequisites: ACCT V01A with grade of C or better. Transfer credit: CSU; UC. Formerly: BUS V01B.

This course introduces foundational skills and principal theories for identification, classification, and management of communication disorders in individuals. Students will study what distinctive features constitute normal and disordered speech, language, and hearing in a multicultural society. Methods of assessment, observation, and intervention will be introduced. Confidentiality, legal issues, and ethical considerations and requirements within the pertinent roles in the fields of speech-language pathology and audiology will be presented. Transfer credit: CSU.