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  • Berkeley Global

Managerial Accounting

UGBA XB102B

42219
Delivery Options Online

Managerial accounting, also called management accounting, focuses on providing information to help individuals inside an organization make better operational decisions. It differs from financial accounting, which focuses on providing information to persons or companies outside of the organization, such as creditors. In this introductory course, you learn basic accounting concepts and how managers use accounting data to make decisions.

Prerequisites: To succeed at this course students should have experience with double-entry accounting or have taken UGBA XB102A Financial Accounting or its equivalent.

Course Outline

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Course Objectives

  • Understand the principles of managerial accounting
  • Identify and record business events properly
  • Produce financial statements appropriate for information purposes
  • Analyze and interpret business financial statements
  • Determine the basis of business decisions given relevant accounting data


What You Learn

  • Globalization, governance and ethics in the business environment
  • Accounting role 
  • Cost types and behaviors
  • Mixed-costs analysis
  • Income statement formats
  • Absorption vs. variable costing
  • Predetermined Overhead Rates (POHR)
  • Job order cost accounting
  • Costs of goods manufactured, cost of goods sold
  • Process cost accounting
  • Cost/volume/profit relationships
  • Variable costing
  • Segment reporting
  • Activity-based costing
  • Profit planning
  • Flexible budgets and performance analysis
  • Standard costs of variances
  • Performance measurement of decentralized organizations
  • Differential analysis
  • Capital budgeting decisions
  • Statement of cash flows 


How You Learn

  • Study modules
  • Textbook readings
  • Instructor commentary topics
  • Class discussions
  • Problems
  • Quizzes
  • Final examination


Is This Course Right for Me?
This class is geared for accounting students who are preparing to take the CPA exam.

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Sections

Section 035

Feb 28 to Jun 06

Type: Online, Fixed Date

Instructor:

  • Eric Yap

Cost: $1,275.00

See section 035 Details

Type Online, Fixed Date

Dates

Feb 28, 2023 to Jun 06, 2023

Instructional Hours

45.00

Delivery Options

Online

Available for Credit

3 semester units

Section Notes

Students must score a 70% or higher on the final exam to pass the course.

TEXTBOOK NOTE: Connect (an online homework and learning management system) is required for this section. UC Berkeley Extension has negotiated a special discounted price for CONNECT. This includes access to an electronic copy of the textbook, so there is no need to purchase the hardcover book unless you prefer that. To take advantage of the special price, please wait until the first day of class and use the link your instructor sends you.

Please purchase Connect through the course URL that will be provided through an announcement in the online classroom on the start date.

Section Materials

  • (Mandatory)

    Managerial Accounting by Ray Garrison and Eric Noreen and Peter Brewer

    © 2021 McGraw Hill 17th edition ISBN ISBN10: 1260247783

Spring enrollment opens on October 17!

This course applies to the following programs:

Certificate Program in Accounting

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Required Courses

  • Financial Accounting
  • Managerial Accounting
  • Intermediate Accounting I
  • Intermediate Accounting II
  • Accounting Ethics
  • Advanced Accounting

Electives

  • Auditing and Attestation
  • Accounting for Government and Not-for-Profit Organizations
  • Cost Accounting
  • Financial Statement Analysis
  • Income Taxes and Personal Financial Planning
  • Presenting Quantitative Data Effectively
  • Principles of Business Law
  • Taxation for Corporations and Other Flow-Through Entities
  • Accounting Business Processes and Information Systems

Learn More About this Program

Certificate Program in Business Administration

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Required Courses

  • Essentials of Business
  • Applied Economics for Business
  • Marketing Management
  • Organization and Management
  • Managerial Accounting
  • Basic Corporate Finance

Electives

  • Behavioral Finance
  • Business Communication: Writing and Speaking
  • Essentials of Management
  • Introduction to Risk Management and Financial Derivatives
  • International Finance
  • Introduction to Microeconomics
  • Marketing Strategy
  • Introduction to Macroeconomics

Learn More About this Program

Certificate Program in Financial Planning and Analysis

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Core Courses

  • Corporate Financial Analysis and Modeling
  • Enterprise Risk Management
  • Financial Statement Analysis
  • International Finance

Electives

  • Basic Corporate Finance
  • Business Valuation
  • Cost Accounting
  • Intermediate Corporate Finance
  • Introduction to Data Analytics
  • Financial Accounting
  • Managerial Accounting
  • Presenting Quantitative Data Effectively

Learn More About this Program

Notes

Departmental contact: extension-business@berkeley.edu | (510) 642-4231


Instructional Types

Live Online
Live Online courses provide an interactive learning experience with scheduled synchronous online sessions held via Zoom video conferencing (Pacific Time). Learn more about the Live Online format.
Online, Start Anytime
Continuous enrollment course begins when you enroll. You have a minimum of 90 days and a maximum of 180 days to complete the course.
Online, Fixed Date
Enroll in this course by its start date and complete it by its specified end date. There are no live sessions, but plenty of opportunities to collaborate with your classmates and instructor.
Classroom
Take classes in-person at one of our buildings or partner locations.

English Language Proficiency Requirements

All of our courses are taught in English. If English is not your first language, please use the following test scores as guides in order to be successful:

  • TOEFL: 90
  • IELTS Academic Format: 7
  • DAAD: C1
  • TEM-4 or TEM-8: Level 70
  • Duolingo: 115

Note: You do not need to submit test scores.

Extension

1995 University Ave., Suite 130

Berkeley, CA 94704-7000

extension@berkeley.edu

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The University of California, Berkeley, is accredited by the Western Association of Schools and Colleges (WASC). UC Berkeley Extension—like all other UC Berkeley schools, colleges and departments—is accredited by WASC through the University.

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Course Fee

Eric Yap

Eric Yap, M.B.A., has extensive experience in all areas of finance, accounting and business operations. He has worked for companies of various sizes in diverse industries, including manufacturing, distribution, logistics, service, retail and government, and has helped improve their sales and profits by recommending and implementing innovative ideas. He has been teaching a variety of business courses for Bay Area universities and community colleges for more than 12 years.

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