COURSE NUMBER: UGBA 102B

COURSE TITLE: Managerial Accounting

UNITS OF CREDIT:  3

INSTRUCTOR:  N. Johnson E-MAIL ADDRESS: njohnson@haas.berkeley.edu

CLASS WEB PAGE LOCATION:  http://catalyst.haas.berkeley.edu/

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:


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

ABSTRACT OF COURSE CONTENT AND OBJECTIVES:

This course provides an introduction to the uses of accounting information for a variety of purposes including tactical decision-making, product costing, inventory valuation, organizational planning, cost control, and performance evaluation.  The course shows how financial and nonfinancial information is used to help managers improve day-to-day operations and achieve strategic objectives.  It is divided into three parts: (a) cost analysis for decision-making; (b) cost measurement systems; and (c) cost planning & control systems.  The focus is on the internal use of cost data by management rather than external financial reporting.  Topics include: cost behavior and forecasting; cost-volume-profit analysis; decision analysis; capital budgeting; cost application & allocation systems; variable, throughput & activity-based costing; budget preparation & variance analysis; segment reporting & performance evaluation. 

MODIFICATIONS TO COURSE FROM ITS MOST RECENT OFFERING

SHORT BIOGRAPHY
Nicole Johnson is an Assistant Professor at the Haas School of Business.  Her primary areas of expertise are managerial performance measurement and incentive alignment and transfer pricing.  Nicole received her Bachelor of Science Degree in Accounting and Master‘s of Science Degree in Accounting and Information Systems from the Marriott School of Management at Brigham Young University in 1996.  She earned a Master’s Degree in Statistics from Stanford University in 2002 and a Ph.D. in Accounting from the Graduate School of Business at Stanford University in 2005.  She has worked previously as a database developer and a lecturer at BYU.