COURSE NUMBER: EWMBA 224A-11

COURSE TITLE:  Managerial Accounting

UNITS OF CREDIT:  2 Units

CLASS MEETING DATES:  Saturdays from 2/18 to 4/29 (excludes 4/1 (Cesar Chavez)). (i.e. last 10 weeks)

INSTRUCTOR: John Briginshaw

E-MAIL ADDRESS:  john.briginshaw@berkeley.edu 

PREREQUISITE(S): EWMBA core curriculum

CLASS FORMAT:  Lectures, cases and a project

REQUIRED READINGS:  Textbook (Accounting for Decision Making and Control (8th edition (2013)) by Jerold Zimmerman), cases.

BASIS FOR FINAL GRADE:
Class/Case Participation: 20%
Problem sets: 20%
Case write-ups (group work): 10%
Project (applying the course to student's current job): 10%
Midterm: 10%
Final: 30%

CAREER FIELD:
Managerial Accounting is useful for careers in both consulting and general management. An understanding of how costs are calculated is important for anyone who has or may take on profit responsibility for goods or services, especially in organizations with a variety of products.

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:
Please check: http://facultybio.haas.berkeley.edu/faculty-list/briginshaw-john