Syllabus_for_Management_122_-_Winter_2010 (1)

Syllabus_for_Management_122_-_Winter_2010 (1) - SYLLABUS...

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SYLLABUS Anderson Graduate School of Management, UCLA 12/18/2009 PAGE 1 Course Title Management Accounting Course Number Management 122, Section 1 & 2 Quarter Winter 2010 Instructor Danny S. Litt Meeting Times Section 1: Tuesday & Thursday, 8:00am-9:20am Section 2: Tuesday & Thursday, 9:30am-10:50am Meeting Dates January 5, 2010 – March 11, 2009 Final Exam Date Saturday, March 13, 2010, 8:00am-10:50am Class Location Humanities, Room A65 UCLA Office Anderson School of Management, Room D 406 UCLA Office Phone Number 310-825-8828 (leave message) UCLA Office Hours Tuesday & Thursday, 12:00pm or by appointment UCLA E-mail address dlitt@ucla.edu (reference Management 122) C OURSE D ESCRIPTION Covers the techniques of interpreting and analyzing financial and accounting data for management control. The student will learn how to examine financial information, perform cost- volume-profit analysis, capital budgeting, profit planning, budgeting, and evaluate cost control, overhead costs and financial statement analysis. The student will develop an understanding of financial and accounting information needed by management to assist in the control of operations. C OURSE G OALS AND O BJECTIVES The lecture series and textbook are divided into three parts. The initial series of sessions will provide a basic introduction and critical cost information derived from managerial accounting. This section is designed to provide additional introductory material. The second series of sessions demonstrates how accounting and financial information is used in the planning and control of a business entity. It is designed to cover the cost analysis and planning phases of business operations and how managerial accounting information is used in short-term and long-term decision-making. The third series of sessions covers how accounting and financial information is used in the decision-making process. It is designed to cover the control aspect of the class and how managerial accounting information contributes toward the achievement of a company’s goals. After completing this course, the student should be able to: Understand the sources of accounting and financial information and how these numbers are used in the management decision-making process. Interpret accounting and financial data for the use in planning business operations. Use accounting and financial data to control the operations and make operational decisions to improve the company’s financial performance.
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SYLLABUS Management 122 12/18/2009 PAGE 2 T OPICS I NCLUDE Cost Terms Job-Order Costing Systems Process Costing Systems Cost-Volume-Profit Analysis Variable Costing Profit Planning Capital Budgeting Statement of Cash Flows Financial Statement Analysis Using Cost Data in Decision Making
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Syllabus_for_Management_122_-_Winter_2010 (1) - SYLLABUS...

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