Examines how managers use accounting information in decision-making, planning, directing operations, and controlling. Focuses on cost terms and concepts, cost behavior, cost structure, cost-volume-profit analysis, profit planning, standard costs, operational and capital budgeting, cost control, costing systems in a manufacturing environment, performance analysis, and ethics. Prerequisites: ACCT M110. Transfer credit: CSU; UC. Formerly: ACCT M02C; BUS M02C.