UGBA102B-1.html

COURSE NUMBER: UGBA 102B-1

COURSE TITLE: Managerial Accounting

UNITS OF CREDIT: 3

INSTRUCTOR: Dennis Geyer

E-MAIL ADDRESS: dgeyer@haas.berkeley.edu

CLASS WEB PAGE LOCATION: Catalyst

MEETING DAY(S)/TIME: see schedule

PREREQUISITE(S): UGBA 102A, Financial Accounting

CLASS FORMAT:
Lecture (two hours per week) and discussion session (two hours per week).

REQUIRED READINGS: Managerial Accounting, By Garrison and Noreen, 10th Edition (Irwin-McGraw-Hill 2000)

BASIS FOR FINAL GRADE:
Midterm(s), Final & Homework.

ABSTRACT OF COURSE CONTENT AND OBJECTIVES:

This course introduces the student to concepts, theory and practice of the cost control function of management with regard to 1) planning operations, 2) controlling activities, and 3) making decisions. The purpose of this course is to show what information is needed within and organization, where this information can be obtained, and how this information can be used by managers to plan, control, and make decisions.

The topics to be discussed include: cost behavior and forecasting, capital budgeting, activity based costing and A.B. C. management, costs of quality and productivity improvement programs, cost-volume analysis, tactical decision making, and transfer pricing. The focus is on the internal use of cost data by management as opposed to external reporting.