This course provides an examination of how managers use accounting information in decision-making, planning, directing operations, and controlling. The structure of corporate accounting for stockholders' equity and bond transactions are explained. It will also focus on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. The course includes an examination of profit planning, standard costs, operations and capital budgeting, cost control, and accounting for costs in manufacturing organizations. Prerequisites: ACCT V01A or BUS V01A with grade of C or better. Transfer credit: CSU; UC. Formerly: BUS V01B. C-ID: ACCT 120.