MGMT 122

Management Accounting

Management · 4 units · Undergraduate upper division (100-199)

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Nature, objectives, and procedures of cost accounting and control; job costing and process costing; accounting for manufacturing overhead; cost budgeting; cost reports; joint-product costing; distribution cost; standard costs; differential cost analysis; profit-volume relationships and break-even analysis.

P/NP or letter grading.

When it runs

Fall 2025
Winter 2026
Spring 2026
Fall 2026
Winter 2027
Spring 2027

Scheduled, not typical — from UCLA’s Schedule of Classes, which publishes Fall 2025 through Spring 2027 and nothing before it.

Checking the Schedule of Classes…

Requisites

Official UCLA wording
Requisites: course 1B, one statistics course.

BruinTree reads · Prerequisite

needs reviewconfidence 0.70 · from text

all of

MGMT 1B
one statistics course

· could not read "one statistics course" (no course number found)

Requires

Everything that has to come before this course, not just the courses named in the requisite above.

MGMT 122

MGMT 1BPrinciples of Accounting
- MGMT 1APrinciples of Accounting

1 direct requisite. The whole upstream is here — 2 courses over 2 levels. Every course here opens its own tree.

Unlocks

What this course is a requisite for, and what those courses lead to in turn.

No course in the catalog lists this as a requisite.