The course is co-taught by Professors
Dan Gode and
Julian Yeo.
Julian will teach the first half of the course, while Dan will teach the
second half.
MBA INTA-GB 2340 Specializations:
Accounting
This course equips you with the tools to identify profitable
opportunities, design effective financial incentives, and implement
sound business plans. It is organized around four core themes: cost
analysis, investment evaluation, incentives, and interdependencies.
Cost analysis focuses on indirect cost allocation, non-linear costs,
activity-based costing, and value-chain analysis. Investment evaluation
examines value metrics, ROI, KPIs, and real options. The incentives
module explores pay-for-performance design and budgeting variances.
Finally, interdependencies address joint costs, bundled products, and
transfer pricing.
Professor Julian Yeo:
jyeo@stern.nyu.edu,
212-998-0005, Office: KMC 10-81.
Teaching assistant: Please check NYU Brightspace
Prerequisites
Core Financial Accounting
You need to bring a computer to every class. If you have any
technical questions, please contact the IT department (212-998-0180),
NOT me.
We use Excel 365. You can get it for free from Microsoft because you are
a student. Given the limited class time, we will not show how to
replicate Excel Windows on Excel Mac.
Administrative Issues
You must be in the following systems before starting the first class:
Albert
NYU Brightspace
If you are blocked from accessing these systems, please ask the
administration to expedite matters. Given the complexity of these
systems, I cannot manually add you to any system.
Only registered students can attend. I cannot override this NYU rule.
Materials and Course Design
We use our own materials. Therefore, no textbook is required, and you
need not purchase anything.
Almaris Assignments
Review your core concepts carefully.
The assignments appear as tests on Almaris. I may update the deadlines
as the course progresses. The deadlines shown at Almaris are the correct
deadlines.
Some assignments are short; others are long. Please manage your time.
NO EXTENSIONS will be granted for any reason except medical or family
emergencies. If you have religious or personal conflicts, please submit
the assignments early. The related materials are covered well in advance
of the assignments. Please do not email me to request extensions unless
you have a medical or family emergency.
You can collaborate with others while doing assignments.
All assignments are mandatory. After the first day of class, you can
view the online assignments at
http://www.almaris.com/assess/
using your official Stern email (no aliases) and the most recent
password emailed to you by Almaris. The Almaris password is different
from the Stern password.
To retrieve the password, use your full email with the domain name as
it appears in Brightspace. The domain name could be @nyu.edu for some
of you, while it could be @stern.nyu.edu for others. I do not control
this mess.
Assignments are marked “late” if you do not meet or exceed
the passing score described below before the deadline. There is no
additional penalty for lateness other than a low score.
Assignments have a “passing score” of 100% or less.
I set the passing score at 100% if you should ace the assignment. In
reality, there is no passing grade. Whatever you get on your last
attempt is your final score. You are graded on accuracy but not the
number of attempts. There is a difference between
“passing” and getting full credit. If you get 70/100 on
your final attempt, you “pass,” but you do not score
100.
I set the passing score of less than 100% on a few assignments if
you might not get every question right. Any score above that score
is rounded up to 100%. For example, if the passing score is 90%, and
you get 93%, your score is rounded up to 100%. I do the rounding up
in a separate spreadsheet. You will see only the raw score online.
Almaris is not affiliated with Stern in any way. It is offering these
tests to Stern at no charge.
Almaris staff is not authorized to extend deadlines under any
circumstances. Only my TAs can do that. Almaris staff will reply to your
emails only if they pertain to technical issues with the Almaris system.
Please contact Stern IT for technical issues with your network.
Attendance and penalty for missing classes
Requiring attendance is necessary for several reasons. First, you
incorrectly assume you can catch up on a missed class by watching a
recording (if available). Videos do not engage your brain as much as a
live class. Second, less than 20% of you watch the recording (if
available). You are then lost in class, which provides the wrong signals
to me as an instructor. Third, your absence hurts class discussions.
Fourth, you miss out on feedback if you do not work through the questions
I pose in class. Fifth, I lose the feedback since there are fewer
questions.
The policy below will be in effect only after the add/drop
period.
Without mandatory attendance, attendance is often below 50%. Therefore,
though I dislike doing this, I penalize absences. If you anticipate being
absent for good reasons, please email me well in advance. Please enter
"Excused" on the attendance sheet described below to avoid the
penalty if I approve. If you miss a class due to emergencies and cannot
tell me in advance, do not panic. Take care of the emergency first, and
then email me. I will permit you to change the "Absent" to
"Excused." But if you miss a class without a valid reason, there
is a penalty, as stated below.
For sections meeting in 150-190 minute sessions, you will lose one
grade (A to A-, A- to B+, B+ to B, B to B-, and so on) for EVERY missed
session unless you were explicitly excused via email. Thus, if you miss
two class sessions, you will lose two grades, and so on.
For sections meeting in 75-80 minute sessions, you will lose one grade
(A to A-, A- to B+, B+ to B, B to B-, and so on) for EVERY TWO missed
sessions unless you were explicitly excused via email. Thus, if you miss
four class sessions, you will lose two grades, and so on.
Please sit in the same seat in every class and display your name tags. For
Zoom classes, you must keep your video on AT ALL TIMES. You must also have
a good working headset or mic, as it is extremely rude to be inaudible and
force me to ask you to repeat yourself. After entering the class, please
mark yourself present in the first 20 minutes on the OneDrive sheet (link
posted on Brightspace).
You will be marked absent if you are more than 20 minutes late unless it
is because of factors beyond your control (traffic, subway, or
interviews running late). You will also be marked absent if you leave
the class early unless you have my permission or get it afterward. You
will get an F in the course if you are caught cheating on the attendance
sheet.
Dan Gode: Exams and Grading
If you have a qualified disability and require academic accommodation
during this course, please contact me directly. I will arrange a
separate room/time for you.
Please read about the penalty for missing classes above.
50%: Almaris assignments described above.
50%: Final exam. Instructions you will see before the exam.
Please log in to Almaris as soon as you receive these instructions
via email. You will see inactive links to your exams and
instructions.
The instructions at the top of the login screen will tell you how
many parts the exam has and their weights.
Please report any problems such as wrong deadlines or missing parts
of the exam to me immediately.
Log in to Almaris right before your exam. Refresh your screen to see
active links for the exam.
Your final score on each part of the exam will be max(score1, score2
- 7, score3 - 14, score4 - 21, score5 - 28).
You must answer all questions without help from another student or
anyone else.Any such communication will be construed as cheating. If
the exam is online, email your questions to the TA AND me. Whichever
one of us reads the message first will respond. If the exam is held
in class, you can ask the proctor.
Please keep your email open during the exam and check it
periodically. Any updates/corrections will be sent via
email.
Manage your time. Extra time will NOT be allowed.
The exam is an open book and open notes exam.
The exam covers the entire course.
If you want us to grade your incomplete or incorrect spreadsheet
manually, submit it within FIVE MINUTES of the end of the exam. Do
not email it; look for Assignment on NYU Brightspace. If you submit
the spreadsheet for manual grading, you will be considered to have
used up your five attempts. Therefore, your maximum score on that
spreadsheet can only be 72/100 due to the penalty for multiple
attempts.
Important computer tips for the final
DO NOT WORK ON A SPREADSHEET WITHIN A BROWSER. Save the spreadsheet to
your computer, work on it, and save it periodically. If you navigate
away from the spreadsheet in a browser,
ALL YOUR WORK WILL BE LOST.
Organize your computer files and designate a directory to save your exam
files.
Restart your computer before the exam to minimize problems.
Bring an external mouse with a scroll wheel to speed up test-taking. Do
not waste time using the trackpad or the internal mouse.
Maximize screen space by hiding the Excel ribbon and browser menus. The
more the screen you see, the faster and more accurate you are.
Bring a computer with as big a screen as possible.