BBA | Bachelor of Business Administration

The Bachelor’s Degree Courses at CalSouthern’s School of Business

Below, you’ll find all of the online bachelor’s degree courses offered by CalSouthern’s School of Business. By taking 15 semester hours of elective online bachelor’s courses, you can focus your studies in your particular area of interest, earning your Bachelor of Business Administration Degree with a concentration in management, accounting, human resources management, marketing, international business, or criminal justice.

Required Core Courses

Lower Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
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Upper Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
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Business Elective Courses

Management Electives

Lower Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Upper Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
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Accounting Electives

Lower Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Upper Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
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Human Resource Management Electives

Lower Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Upper Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Marketing Electives

Lower Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Upper Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Entrepreneurship Electives

Lower Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Upper Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Leadership Electives

Lower Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Upper Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


International Business Electives

Lower Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Upper Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Technology Electives

Lower Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
Back


Upper Division Courses

ACT 2453 Cost Accounting

Credits : 3

This course serves as an introduction to the fundamentals of cost accounting, with emphasis on costing systems in the service, merchandising, and manufacturing sectors. The use of budgets and standards are studied as keys to planning and control, including flexible budgets and variance analysis. The use of cost information for various decision and control purposes is also studied.

Learning Outcomes:
  • Evaluate course concepts critically and competently through interaction with Learners and Faculty Mentor.
  • Describe the cost concepts, cost behaviors, and cost accounting techniques that are applied to manufacturing and service businesses.
  • Analyze the profitability of a product or service.
  • Apply basic cost accounting concepts using job order and process costing.
  • Calculate cost and variances for material, labor and overhead in the manufacturing of products.
  • Determine the costs of goods manufactured and the operating income.
  • Determine variances for direct materials, direct labor and overhead.
  • Demonstrate your overall comprehension of the course by the evaluation of your understanding of the concepts.
  • Possess an understanding of budgets and the budgeting process as it relates to cost accounting.
  • Describe how the information obtained in the cost accounting process is used in management decision making.
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