Syllabus_for_Management_122_-_Fall_2010_3

Syllabus_for_Management_122_-_Fall_2010_3 - SYLLABUS UCLA...

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SYLLABUS UCLA Anderson School of Management 9/12/2010 P AGE 1 Course Title Management Accounting Course Number Management 122, Section 1 & 2 Quarter Fall 2010 Instructor Danny S. Litt Meeting Times Section 1: Tuesday & Thursday, 11:00am-12:20pm Section 2: Tuesday & Thursday, 12:30pm-1:50pm Meeting Dates September 23, 2010 December 2, 2010 Final Exam Date Saturday, December 4, 2010, 8:00am-11:00am Class Location Public Affairs, Room 1222 UCLA Office Anderson School of Management, Room D 406 UCLA Office Phone Number 310-825-8828 (leave message) UCLA Office Hours Tuesday & Thursday, 10:00am 10:45am or by appointment UCLA E-mail address [email protected] (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. This is an “impacted” class and you may only drop wit hin the first two weeks. 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 deci sions to improve the company’s financial performance.
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SYLLABUS Management 122 9/12/2010 P AGE 2 T OPICS I NCLUDE Cost Terms Job-Order Costing Systems Process Costing Systems Cost-Volume-Profit Analysis Variable Costing Profit Planning Capital Budgeting
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