School of Social Sciences, Business and Humanities

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ACCT 102 PRINCIPLES OF ACCOUNTING II--- MANAGERIAL 4 Units Fee: $2. Grade only. [Prerequisite: ACCT 101 or equivalent. Recommended Preparation: RDG 158 or the equivalent skill level as determined by the Southwestern College Reading Assessment or equivalent.] Covers how managers use accounting information in decision-making, planning, directing operations, and controlling. Focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. Examines profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations. [D; CSU; UC; C-ID ACCT 120]

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