Naomi Rothenberg, PhD

Associate Professor, Alberta School of Business - Department of Accounting and Business Analytics

Fall Term 2022 (1810)

ACCTG 424 - Intermediate Management Accounting

★ 3 (fi 6)(EITHER, 3-0-0)

Emphasizes mastery of techniques for implementation and evaluation of cost systems for management and decision making. Cost issues include: accumulating and analyzing costs using actual, standard and activity-based approaches, overhead allocation and cost estimation. Management topics include: pricing, production and investment decisions, revenue analysis, performance evaluation, management incentive systems and strategy analysis. Linear programming and multiple regression may be used. Prerequisites: ACCTG 322 and MGTSC 312. There is a consolidated exam for ACCTG 424.

LECTURE A01 (30356)

2022-09-01 - 2022-12-08
MW 09:30 - 10:50 (BUS 1-06)

LECTURE A02 (30357)

2022-09-01 - 2022-12-08
MW 11:00 - 12:20 (BUS 3-10)

ACCTG 523 - Accounting Information and Internal Decision Making

★ 3 (fi 6)(EITHER, 3-0-0)

Accounting concepts used by managers in planning and decision-making. The course introduces concepts of cost and profit behavior, contribution margin, and activity-based costing, as well as relevant costs and revenues for production, marketing and capital budgeting decisions. The course also introduces students to the management planning and control system and its components - budgets, variance analysis, performance evaluation in centralized and decentralized organizations, and management compensation plans. The importance of designing a system to fit the organizations' strategy is emphasized. Prerequisite: ACCTG 501.

LECTURE X01 (30411)

2022-09-01 - 2022-12-08
M 18:00 - 21:00 (BUS 3-05)