Management Accounting

Aug. 24-Dec. 18

Location: Online

Instructor: Joshua R. Zender

Credit: BA 252, 4 units

Age: 18+

Cost: $1,248

Examines the use of accounting information for internal planning, control, and decision support. Topics include cost behavior, cost analysis, budgeting, and performance evaluation.

Students completing BA 252 will be able to:

• Differentiate financial and managerial accounting roles.
• Classify and analyze costs for decision-making purposes.
• Apply cost–volume–profit analyses to business scenarios.
• Prepare operating budgets and analyze variances.
• Evaluate performance using metrics and responsibility accounting.

Registration will open Aug. 17 through Open University for fall 2026 enrollment.

Enrollment in this College of Extended Education Certificate program is for students who are not currently attending Cal Poly Humboldt.