COURSE DESCRIPTION:

This course examines the principles, techniques, and uses of accounting in the planning and control of business organizations from a management perspective.  Identified are the budgetary process and related performance evaluation techniques,  Understand the two major cost systems: Job Order Costing, Process Costing, cost-volume-profit relationship, product costing methods, Just-In-Time (JIT) manufacturing, and Activity Based Costing (ABC).  Includes forecasting, budgeting, cost accounting, break-even analysis, responsibility accounting, and other practices which facilitate decision making in an ethical business environment.        

Transfer: UC, CSU, CAN US 2.    ACTG 121 + ACTG 131 = CAN BUS SEQ A.