May 27, 2026  
Summer 2026 - Summer 2027 College Catalog 
    
Summer 2026 - Summer 2027 College Catalog
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ACCT 4 Managerial Accounting


Units: 4
Hours: 72 hours LEC
Grade Options: Letter Grade
Term Typically Offered: Every term
Prerequisites: ACCT 3 Financial Accounting  with a grade of “C” or better.
This course is the study of the application of accounting information and systems to provide information for management decision-making, planning, directing operations and controlling. The course focuses on cost term and concepts, cost behavior and structure, and cost-volume-profit analysis. The course also emphasizes analysis of cost systems and control, profit planning, cost analysis, budgeting, and performance evaluation in manufacturing and service environments. (HBCU, UC, CSU, C-ID ACCT 120)



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