syllabus_ugba102b_fa2020 (13).pdf - PROFESSOR John...

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PROFESSOR: John Briginshaw COURSE NUMBER: UGBA-102B-001 COURSE NAME: Managerial Accounting COURSE DATES: August 27 th to December 15 th 2020 Lectures TuTh 9:30am-11am online synchronous Zoom web-link for lectures: SYLLABUS Version 2.0 updated homework list and other changes
Managerial Accounting UGBA102B-001 FALL 2020 Lectures: Tuesday and Thursday 9:30am-11am online synchronous via Zoom Zoom web-link: (Note: login from berkeley.zoom.us required) Professor’s Name: John Briginshaw E-mail address: [email protected] Course website: bcourses.berkeley.edu, select “ Files tab on left menu Discussions: Friday 8-9am: Friday 9-10am: Graduate Student Instructor: Nika Qiao E-mail address: [email protected] Course Description Catalog Description: The uses of accounting systems and their outputs in the process of management of an enterprise. Classification of costs and revenue on several bases for various uses; budgeting and standard cost accounting; analyses of relevant costs and other data for decision making. Managerial accounting is concerned with the reporting of the firm’s performance to the audiences internal to the corporation, to facilitate decision making by management on how the firm is run, for example, in terms of resource allocation decisions between parts of the firm. Managerial accounting encompasses the reporting of profitability of segments of the firm and reporting of the profitability of individual products. Accounting for costs is a major area in managerial accounting. We will study various methods of costing, such as accounting for manufacturing costs, activity based costing, process costing and variable costing. Cost behavior and break-even production levels are also considered as well as important management control techniques such as budgeting. PREREQUISITE: UGBA102A (Introduction to Financial Accounting) Textbook (required) you will need this book Managerial Accounting 16th Edition by Ray H Garrison, Eric Noreen, Peter C. Brewer Publisher: McGraw-Hill Education; 16th edition (February 13, 2017) ISBN-13: 978-1260153132 Book can be purchased new or used, or rented.

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