PROFESSOR: John Briginshaw
COURSE NUMBER: UGBA-102B-003
COURSE NAME: Managerial Accounting
COURSE DATES: January 17th – May 10th 2023
Lectures TuTh 9:30-11am
IN PERSON LECTURES: Haas N100 (Chou)
SYLLABUS
Version 1.0
Managerial Accounting
UGBA102B-003
SPRING 2023
Professor’s Name: John Briginshaw
E-mail address: john.briginshaw@berkeley.edu
Lectures: TuTh 9:30-11am Chou N100
Office Hours: Tue/Thu 1-2pm Haas F502J
Course website: bcourses.berkeley.edu, select “Files” tab on left menu
Graduate Student Instructor: Adebola Adeniyi
E-mail address: adebola.adeniyi@berkeley.edu
Discussions: Friday 8-9am (DIS 101 in Cheit C220)
Friday 9-10am (DIS 102 in Chou N100)
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 (Financial Accounting).
Textbook (required) – you will need this book
Managerial Accounting 17th Edition
by Ray H Garrison, Eric Noreen, Peter C. Brewer
Publisher: McGraw-Hill Education; 17th edition (January 7, 2020)
ISBN-13: 978-1260247787
•
•
•
PREFERRED: New, used or rented physical book (for example from Student
bookstore or Amazon)
ACCEPTABLE: ebook from McGraw Hill or other reputable source
o $57 rent via https://www.mheducation.com/highered/product/managerialaccounting-garrison-noreen/M9781260247787.html (LINK)
NOT ACCEPTABLE: Pirated or illegally downloaded book
Grading (Summary)
Overall course grades will be based on:
Mini Test
Midterms
Final examination
Homework
Class participation and group work
Total
5%
20%
40%
15%
20%
100%
Examinations (65%)
All exams will be in person. Closed book.
If class goes remote due to Chancellor’s instructions, then other exam methods such as
bcourses or gradescope will be used. Randomized order, Q-SID and/or Honorlock may
also be used. For further information on Honorlock please refer to
https://haas.berkeley.edu/haas-digital/technology-tools-for-online-teaching/remoteproctoring/
All exams will be proctored.
Make-ups only for documented medical reasons and similar issues. Do not select courses
which have clashing final exams (after allowing for DSP extensions)
Homework (15%)
For accounting, there is really no other way to learn than to work the problems yourself.
For this reason there is extensive assignment of homework which should be handed in to
the GSI at sections, submitted via McGraw Hill Connect or bcourses. Please hand in
homeworks on time as there is no credit for late homeworks. Homeworks will be graded
based on effort on the following scale: 0, √- ,√ or √+. These will equate to 0/3, 1/3, 2/3
and 3/3. Lowest two homework grades do not count. Homework must be your own
work.
Group Mini Cases (10%) – ATTENDANCE REQUIRED
The group exercises will be two to four in-class questionnaires based on mini cases about
management accounting. The idea of the mini cases is to give students some experience
of approaching practical problems in the topics of the course, and to work in teams. The
mini cases are to be done in randomly assigned groups which will be advised by the
professor. Other group sizes or individuals doing the group work receive half points.
Each person in the group will be asked to evaluate their group mates (“peer evaluation”)
and this will be used to weight the points of each student. Please ensure to have access
to your text book on mini case days.
Class Participation (10%)
Attendance is necessary but not sufficient for gaining class participation points.
Maximum points will be gained for frequent helpful comments and input, for assisting
colleagues in their learning and helping move the class forward. Email Professor if you
think you are not getting a fair chance to contribute(!). Ensure to bring a name plate or
card so that your contributions can be identified! Participation points will be
max(lecture,section). Attend in add/drop to ensure your place.
Berkeley-Haas Defining Principles
We will try to study the course in line with the defining principles of Haas which are:• Question the Status Quo
• Students Always
• Confidence without Attitude
• Beyond Yourself
For more information on the Berkeley-Haas defining principles please visit
https://haas.berkeley.edu/about/the-haas-difference/our-culture/
Academic Honesty
Berkeley-Haas Defining Principle 4 - Beyond yourself - incorporates holding yourself,
as a student and professional, to a higher standard. A Haas student or alum cultivates a
reputation for honesty and fair dealing and we expect that in this course: Any cheating,
copying or other academic dishonesty is strongly discouraged. The punishment for
academic dishonesty is (minimum) a zero on the assignment or (for serious cases, such as
cheating on an examination) expulsion from the course with an ‘F’ grade.
Instructor Bio
John Briginshaw graduated from Berkeley with a Ph.D. in Accounting in 2003. Prior to
starting teaching, he worked in commodity trading and management consulting and
gained an MBA from London Business School where he graduated with Distinction. He
has taught at Pepperdine University, Berkeley (MBA and undergrad), London Business
School and on several executive courses. John is the author of a book, Internet
Valuation, published by Palgrave. Favorite movie: Gravity. Favorite authors: Ursula Le
Guin and Sara Gran. Favorite soccer team: Brighton and Hove Albion FC.
COVID guidelines for attending class:
Follow University of California guidelines for vaccination, masks and presence on
campus. However, please note that, as a residential campus, UC Berkeley generally
expects students and instructors to be present on campus to participate in classes. Unless
you are unable to attend class due to COVID etc, we expect you to be in class. Note: You
may consider masking even if not required, especially if you are feeling unwell.
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
LEC003
Date
17-Jan-23
19-Jan-23
20-Jan-23
24-Jan-23
26-Jan-23
27-Jan-23
31-Jan-23
2-Feb-23
3-Feb-23
7-Feb-23
9-Feb-23
10-Feb-23
14-Feb-23
16-Feb-23
17-Feb-23
21-Feb-23
23-Feb-23
24-Feb-23
28-Feb-23
2-Mar-23
3-Mar-23
7-Mar-23
9-Mar-23
10-Mar-23
14-Mar-23
16-Mar-23
17-Mar-23
21-Mar-23
23-Mar-23
24-Mar-23
28-Mar-23
30-Mar-23
31-Mar-23
4-Apr-23
6-Apr-23
7-Apr-23
11-Apr-23
13-Apr-23
14-Apr-23
18-Apr-23
20-Apr-23
21-Apr-23
25-Apr-23
27-Apr-23
28-Apr-23
10-May-23
TOPICS AND CHAPTERS
Homework Due 17th ed
Course Introduction
Managerial Accounting - An Overview (Prologue)
Cost Concepts and Behavior (Ch. 1)
Journal entries for inventory - optional review
(No homework week #1)
Job-order Costing I (Ch 2)
Job-order Costing II (Chs 2-3)
Review Ch 1-3
Q1-1, E1-4, E1-16, E1-17, Q2-8, E2-8,
E2-9 (hint: plant is at 50% capacity)
Job-order costing III (Ch 3)
Mini test 5% (Prologue and Ch 1-3)
Intro Chapter 5
Mini test review, intro Ch 5
E2-15, Q3-2, Q3-6, E3-1, E3-7, E3-9, Q5-3
Cost-Volume-Profit Analysis (Ch. 5)
Variable costing and Segments (Ch. 6)
Review Ch. 5-6
E5-12, E5-16, E5-18, E5A-4
Activity Based Costing (Ch. 7)
Mini Case #1
Review Ch 7, Midterm hints
Q6-3, Q6-13, E6-6, E6-16, E6-17
Midterm I review and catch-up
MIDTERM 1 (covering Ch. 1-7 except 4)
Midterm I Review, Intro Ch. 4
Q7-1, Q7-2, E7-5, E7-6, E7-7, E7-8, P7-18
Process Costing (Ch. 4 and 4A)
Process Costing cont'd
Ch 4 Review
Q4-1, Q4-2, E4-1, E4-9, E4A-7
Mini Case #2
Profit Planning and Budgeting (Ch. 8)
Ch 4B review and Budgeting
E4-11, E4B-3, E4B-4, Q8-4, E8-1, E8-2, E8-3
Profit Planning and Budgeting (Ch. 8) (cont'd)
Flexible Budgets (Ch. 9)
Review Ch 8-9
E8-12 (Excel using formulas), Q9-4, E9-16
Standard Costs & Variances (Ch. 10)
Responsibility Accounting, ROI, RI (Ch. 11)
Review Ch. 10-11
Q10-5, Q10-8, E10-6, P10-12, Q11-5, E11-14
SPRING BREAK
SPRING BREAK
SPRING BREAK
Transfer pricing (Ch. 11) and intro Ch 12
Non-financial Performance Measures and Balanced scorecard (Ch.12)
Review Ch 11-12, intro Differential analysis
E11-3, Case11-26, Q12-8, E12-3, E12-4
Differential Analysis (Ch.13)
Ch 13 wrap-up
Midterm II hints and Ch 13 Review
Q13-3, Q13-8, E13-1, E13-2, E13-4, E13-6, E13-10
Mini Case #3
MIDTERM 2 (Chapters 4 and 8-13)
Midterm II review, Intro Ch. 14
Q14-2, Q14-3, E14A-1, E14A-6
Time Value of Money (Ch. 14A)
Capital Budgeting (Ch. 14)
Q14-4, E14-7, E14-11, P14-19, P14-30
Final Exam Review "clinic"/Q&A
(Wednesday) 11:30am–2pm FINAL EXAM (Comprehensive)