COURSE NUMBER:
MBA 224A.1
COURSE TITLE: Managerial Accounting
UNITS OF CREDIT: 2
INSTRUCTOR: Nicole Johnson
E-MAIL ADDRESS:
INSTRUCTOR
STREAMING VIDEO: http://video.haas.berkeley.edu:24874/ramgen/media-services/professors/johnson.rm
Note: You need RealPlayer to view this video. If you
don't have it, go to http://www.real.com/realplayer.html?src=trial_redct
and select the basic player, which is free. Also, you need to put
"haas\" before your regular user name on the login screen, e.g.,
haas\username.
CLASS WEB PAGE LOCATION (HTTP URL): CATALYST
MEETING DAY(S)/TIME: Tuesday 2:00-4:00PM
PREREQUISITE(S): MBA202
CLASS FORMAT: Lecture and Cases
REQUIRED
Course Reader (cases,
articles, and lecture notes) and a text
BASIS FOR FINAL
GRADE:
Class
Participation/Attendance/Etiquette 15%
Cases
(3)
30%
Midterm
20%
Final
35%
ABSTRACT OF COURSE'S CONTENT AND OBJECTIVES:
A more descriptive title for the course would be "Accounting for
Decision-making and Control." This course is concerned with how a manager
uses accounting information within his or her organization. Managers need
information to perform three essential functions in an organization: a)
planning operations, b) controlling and evaluating performance, and c) making
decisions. The purpose of this class is to show what information is needed
within an organization, where this information can be obtained, and how this
information can be used by managers to plan, control, and make decisions. The
course will emphasize that there is no perfect (cost) accounting system and
will present the trade-offs that managers have to make between designing
systems for reporting, decision-making, control and performance evaluation.
BIOGRAPHICAL SKETCH
Nicole Johnson is an Assistant Professor in the Accounting Group at the Haas
School of Business. Her primary areas of expertise are managerial
performance measurement, incentive alignment and transfer pricing. See http://www.haas.berkeley.edu/faculty/johnsonnicole.html.