BUSA 8 Principles of Accounting - Managerial
5 Units (Degree Applicable, CSU, UC, C-ID #: ACCT 120)
(May be taken for option of letter grade or Pass/No Pass)
Prerequisite: BUSA 7
Managerial accounting concepts and principles. Includes the role of managerial accounting, cost management concepts, cost behavior and relevant costs, job order and process costing, cost-volume-profit analysis, absorption and variable costing, profit planning and budgeting, standard costing and flexible budgeting, responsibility accounting and segment reporting, capital budgeting decisions, activity based costing, and cost management for just-in-time environments. Excel spreadsheet software is used to solve accounting problems and decision making in business.