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ACCT 102 — Managerial Accounting 4 Units (AA/AS; CSU; UC) 72 lecture hours Equivalent to: ACCT 102H

This is the study of 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. Includes issues relating to cost systems, cost control, profit planning, and performance analysis in manufacturing and service environments.

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