UGBA102B-syllabus-spring2008-new

UGBA102B-syllabus-spring2008-new - The Haas School of...

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The Haas School of Business, University of California, Berkeley Introduction to Managerial Accounting - UGBA 102B Spring 2008 Course Syllabus Instructor: Qintao Fan Office: F-485 Office Hours: Mondays 4-5pm and by appointment Email: fan@haas.berkeley.edu Phone: 642-2025 Course Website: http://catalyst.haas.berkeley.edu Lecture Time: Section 1: 2:00PM – 3:00PM, Monday & Wednesday, F295 Section 2: 3:00PM – 4:00PM, Monday & Wednesday, F295 Course Overview and Objective: Managerial accounting is concerned with generating information that is used in decision making, planning and control, and evaluating and rewarding individual and group performance. Unlike financial accounting, managerial accounting has no set of standards to follow; each firm’s managerial accounting system should be an outgrowth of its strategy and structure. This course provides an introduction to the concepts and tools of managerial accounting. The first part of the course analyzes the application of accounting data to managerial decisions. The second part of the course covers various costing methods, emphasizing the role of overhead allocation. The third part of the course takes a more global view of the firm and focuses on how firms use managerial accounting data to align the incentives of their managers with the firm. We will focus on the areas of (divisional) performance evaluation and intra-firm coordination (transfer pricing). In recent years the field of cost management has undergone major changes. Corporations are using new management tools such as activity-based management and residual income-based compensation schemes. This course has been designed to reflect these changes as well as advances in technology and information systems. Required Materials: Fundamentals of Cost Accounting , by Lanen, Anderson and Mayer, 2 nd edition, published by McGraw- Hill Irwin. ISBN 978-0-07-352672-0. Homework Manager Access Code. (See the attachment “About Homework Manager” for details). Supplementary Materials: The publisher of the textbook provides online resources for students including chapter summaries, online quizzes, PowerPoint presentations and Excel templates. The website is http://www.mhhe.com/lanen2e. 1
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The class website at catalyst.haas.berkeley.edu will have the following information: o PowerPoint slides and handouts for the lectures. These will be posted prior to class. I recommend that students print them off and bring them to class. (when printing the color slides, you may want to select the “pure black and white” option.) o Solutions to homework and optional problems o Exam review materials with solutions o Articles, links to relevant websites and videos o Grades Study guide for the textbook is optional. It is also available on reserve in the Library. Prerequisite:
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UGBA102B-syllabus-spring2008-new - The Haas School of...

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