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Overview of Accounting 403: Managerial Reporting and Decision-Making

This course provides an in-depth understanding of how accounting supports managerial decision-making, reporting needs, and regulatory compliance. It emphasizes discovering knowledge through active participation—students are encouraged to prepare by reading assigned chapters and working on problems collaboratively. Assessments include homework, class participation, midterm exams, and a final project. Communication with the instructor and teaching assistants is essential for success. Students will also explore financial reporting systems and cost behaviors to make informed business decisions.

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Overview of Accounting 403: Managerial Reporting and Decision-Making

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  1. UIUC Fa 2001 Accy403 (MSBA) Overview • Purpose & learning objectives • Format • Workload, class preparation and grades • Communication • Next class

  2. Purpose & learning objectives • Use of accounting for managerial reporting and planning and control decisions • Understanding reporting needs and regulations • Understanding the financial accounting system • Understanding the financial reporting system • Understanding cost behavior • Making decisions based on accounting numbers • Designing the accounting system • Using the accounting system to control decentralized or delegated decision making behavior.

  3. Format • Discovery learning • Read before class (chapter or part of chapter) • Work problems • Bring solutions to class • Discuss solutions in class • Work on a new problem in class (in groups).

  4. Workload, class preparation and grades • Homework: 12 of 15 assignments 120 • Class participation 50 • 2 Midterm Exams (125 each) 250 • Final Project 80 • Total 500 • No late assignment, no makeup exam. • Always bring 2 copies of homework to class. • Final grades are assigned based on class rank.

  5. Communication • Office: 225 E, David Kinley Hall • E-mail: doogar@uiuc.edu • Phone: 244-8083 • Office hours: 1:00 – 2:30 Tu, Th or call me. • TAs: Jessica Lambe and Carrie Roesner • TA Office hours: TBA

  6. Next class • Read BFH Ch 1. • Understand how the financial reporting regulations work in the US • Do assignment 1 which requires you to describe the financial reporting regulatory system in your country (or some other country you are familiar with).

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