SUMMER QUARTER 2024 COURSE OFFERINGS
June 24–September 15
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ACADEMIC CALENDAR
Summer Quarter 2024
Classes begin June 24.
Enrollment begins April 29.
Fall Quarter 2024
Classes begin September 23.
Enrollment begins July 29.
Winter Quarter 2025
Classes begin January 6.
Enrollment begins November 4.
Spring Quarter 2025
Classes begin March 31.
Enrollment begins February 3. CONTACT US
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In Person:
UCLA Extension 1145 Gayley Avenue Monday–Friday, 8am-5pm (800) 825-9971
X
In Person
Class meetings are primarily held in person with the instructor and all students in the same physical classroom.
m Online
Course content is delivered through an online learning platform where assignments are due regularly and you can engage with your instructor and classmates.
A Live Onlne
All class meetings are scheduled and held in real-time using Zoom, allowing for live interaction with your classmates and instructors.
r Hybrid
A blend of in-person, online or live-online instruction.
7Web-Enhanced Course
Internet access required to retrieve course materials.
Course Schedules
Delivery format and/or ‘remote’ meeting times listed are subject to change. Please refer to the UCLA Extension website, uclaextension.edu, for up-to-date course information.
Asynchronous: students engage a variety of learning materials posted on Canvas (that may include lectures, interactive discussion boards, and quizzes) and interact with the instructor and other students using messaging tools.
Synchronous: instruction occurs in-real time during a live, pre-scheduled Zoom session(s) where instructors and students interact.
R Course Times
All times quoted in this document’s course desciptions are Pacific Time.
1
ACCOUNTING, TAXATION & INTERNAL AUDIT
Accounting & Bookkeeping
For more information call (310) 206-1654 or email fmpcertificate@uclaextension.edu
Accounting
Students who plan to become accountants in public accounting or private industry and who are preparing for the CPA examination are advised to enroll in the Accounting Certificate. Students are advised to complete MGMT X 1A and MGMT X 1B Principles of Financial Accounting (or equivalent courses) and MGMT X 422 Cost Accounting and Analysis before enrolling in the certificate, since these are prerequisites for many courses in the curriculum. Students who plan to pursue career opportunities in internal auditing and who are preparing for the CIA examination are advised to enroll in the Internal Audit Certificate. Students are advised to complete MGMT X 120A, MGMT X 120B and MGMT X 120C Intermediate Accounting Theory and Practice (or equivalent courses) before enrolling in the certificate, since these are prerequisites for many courses in the curriculum.
MGMT 822.51
Nonprofit Fundamentals
1.8 CEUs
The six-week course discusses the different fundamental areas of nonprofit operations. Weekly topic discussions include board of directors development, staff training, program design and management, grants, audits, and financial analytics and projections.
Reg# 397803
Fee: $375
No refund after 20 July
A Live Online
6 mtgs
Tuesday, 6-9pm, July 16-Aug. 20
Remote Classroom
Ivory Chambeshi B.A. in ethnic studies from UC Riverside; M.A. in urban planning and public administration; Certificate in Nonprofit Management and Policy from the University of Southern California. Ms. Chambeshi has an extensive background in nonprofit management, community development, and public policy, having led in the social sector for her nearly-20 years of professional. In earlier roles, she managed programs, communications, and fund development for local nonprofit organizations in her native South L.A. and for non-governmental organizations in Southern Africa. This breadth of experience led to her founding of the social impact consultancy Urban Rising Group, which provides strategic and land use planning, capacitybuilding, and community engagement services for nonprofits, governmental entities, and businesses. Recently, Ms. Chambeshi has also served in Mayor Eric Garcetti’s Office as Director of Neighborhood Initiatives for the Watts Rising Collaborative, a place-based, comprehensive sustainable community development initiative implementing multimillion dollar State and Federal grants in concert with the $1B+ redevelopment of the Jordan Downs public housing community.
MGMT X 1A
Principles of Financial Accounting
4.0 units
This course is the first in a two-course Principles of Financial Accounting sequence and provides an introduction to accounting theory, principles and practice. Instruction covers the uses, communication and processing of accounting information, as well as the recording, analyzing and summarizing of procedures used in preparing balance sheets and income statements. Additional topics include accounting for purchases and sales, receivables and payables, cash and inventories, plant and equipment, depreciation and natural resources, intangible assets and payrolls. Sole proprietorships and partnerships also are examined. c
Reg# 397828
Fee: $855
No refund after 17 June
M Online
June 24-July 28 7 & 5-week accelerated class. Students are expected to spend 12-15 hours per week on course work.
Winny Poon , CPA, M.B.A.; director, Financial Accounting, UCLA Extension BFS.
Reg# 397827
Fee: $855
No refund after 17 June
M Online
June 24-Sept. 8 7 & Kurt Hull, M.B.A., CPA, consultant Reg# 397826
Fee: $855
No refund after 12 June
X In Person
11 mtgs
Tuesday, 6:30-9:30pm, June 25-Sept. 3
UCLA Extension Gayley Center: 1145 Gayley Ave. 7 & David Harmon M.B.A., CPA, CIA, CFE, CCSA
MGMT X 1B
Principles of Financial Accounting II
4.0 units
The second in a two-course Principles of Financial Accounting sequence, this course covers corporations, analysis and interpretation of financial statements, and statements of cash flows, as well as examines accounting for operations of departments and manufacturing. Additional topics include cost accounting systems and variable costing; budgeting as an aid to planning and control; authorization and issuance of capital stock; as well as reporting the results of operations, bonds payable, income taxes and business decisions. c
Prerequisite(s): MGMT X 1A Principles of Financial Accounting.
Reg# 397831
Fee: $855
No refund after 21 June.
X In Person
11 mtgs
Wednesday, 6:30-9:30pm, June 28-Sept. 6
UCLA: School of Public Affairs Bldg. 7 & Tefera Tibebu Beyene B.A., CPA, M.B.A., Ph.D. RRR
Reg# 397830
Fee: $855
No refund after 19 June
Hybrid
11 mtgs
Wednesday, 6:30-8:30pm, June 26-Sept. 4
Remote Classroom 7 &
This Hybrid section is made up of Live-Online and Online instruction. International Students: This Hybrid section is not considered In Person for immigration purposes.
Instructor to be announced
Brandon Tran, CPA
Reg# 397829
Fee: $855
No refund after 29 July
M Online
Aug. 5-Sept. 8 7 & 5-week accelerated class.Students are expected to spend 12-15 hours per week on course work.
Winny Poon CPA, M.B.A.; director, Financial Accounting, UCLA Extension BFS.
MGMT X 120A
Intermediate Accounting Theory and Practice - A 4.0 units
This is the first course in the three-course Intermediate Accounting sequence. MGMT X 120A covers the interpretation, use, processing, and presentation of accounting information and the preparation of principal accounting statements. Topics include an overview of the conceptual framework of accounting; valuation; recording; and presentation of the balance sheet, income statement and statement of cash flows. Students are introduced to time value of money concepts, as well as accounting for cash, receivables and the first part of inventories. c
Prerequisite(s): MGMT X 1A and MGMT X 1B Principles of Financial Accounting and MGMT X 422 Cost Accounting and Analysis, or consent of instructor.
Reg# 397816
Fee: $855
No refund after 11 June
M Online
June 24-Sept. 8 7 & Lee Krueger M.B.A., senior finance manager, Walt Disney World Co.
Reg# 397817
Fee: $855
No refund after 13 June
X In Person
11 mtgs
Wednesday, 6-9pm, June 26-Sept. 4
UCLA Extension Lindbrook Center: 10920 Lindbrook Dr. 7 & Michael Miqdadi, CPA, B.A.
For more information call (310) 206-7247.
MGMT X 120B
Intermediate Accounting Theory and Practice - B
4.0 units
This is the second course in the three-course Intermediate Accounting sequence which covers accounting for long-term assets and intangibles, current and long-term liabilities, and stockholders’ equity. c
Prerequisite(s): MGMT X 120A Intermediate Accounting Theory and Practice.
Reg# 397819
Fee: $855
No refund after 11 June
M Online
June 24-Sept. 8 7 & Ming-Chun Lu, M.B.T., CPA, senior accountant, Northrop Grumman
Reg# 397818
Fee: $855
No refund after 20 June
Hybrid 11 mtgs
Thursday, 6:30-9:30pm, June 27-Sept. 12
Remote Classroom 7 &
This Hybrid section is made up of Live-Online and Online instruction. International Students: This Hybrid section is not considered In Person for immigration purposes.
Instructor to be announced
MGMT X 120C
Intermediate Accounting Theory and Practice - C
4.0 units
This is the third course in the three-course Intermediate Accounting sequence. MGMT X 120C covers such complex accounting issues as accounting for investments, revenue recognition, pension plans, leases, accounting for income taxes, accounting changes, preparation of the statements of cash flows and an overview of financial statement analysis. c
Prerequisite(s): MGMT X 120B Intermediate Accounting Theory and Practice or consent of instructor.
Reg# 397820
Fee: $855
No refund after 11 June
M Online
June 24-Sept. 8 7 & Brenda Forde, M.B.A., CPA
Reg# 397821
Fee: $855
No refund after 12 June
A Live Online 11 mtgs
Tuesday, 6-9pm, June 25-Sept. 3
Remote Classroom 7 & Kendall L. Simmonds, Sr., M.B.A.
MGMT X 124A
Advanced Accounting Theory and Practice - A
4.0 units
This course examines intercompany transactions, partially owned subsidiaries and parent company vs. entity theory valuation of noncontrolling interest in subsidiaries. Topics include business combinations; accounting for mergers, consolidations and acquisition of subsidiaries; cost vs. equity method of accounting for operations of subsidiaries; preparation of financial statements; and home office and branch office relationships. c
Prerequisite(s): MGMT X 120A, B, and C Intermediate Accounting Theory and Practice and MGMT X 422 Cost Accounting and Analysis, or consent of instructor.
Reg# 397822
Fee: $855
No refund after 12 June
Hybrid 11 mtgs
Tuesday, 6-8pm, June 25-Sept. 3
Remote Classroom 7 &
This Hybrid section is made up of Live-Online and Online instruction. International Students: This Hybrid section is not considered In Person for immigration purposes.
Brandon Tran CPA
Reg# 397823
Fee: $855
No refund after 19 June
M Online
June 26-Sept. 8 7 & Wendy Achilles Ph.D., CPA
MGMT X 124B
Advanced Accounting Theory and Practice - B
4.0 units
This course examines partnerships and joint ventures; installment and consignment sales; receiverships, estates and trusts; and governmental units. International operations, including accounting for transactions with foreign companies, use of foreign exchange contracts to hedge against foreign currency fluctuations, and translation of accounts of foreign subsidiaries and branches also are covered. c
Prerequisite(s): MGMT X 124A Advanced Accounting Theory and Practice or consent of instructor.
Reg# 397825
Fee: $855
No refund after 19 June
M Online
June 26-Sept. 8 7 & Larry B. Wolod, CPA, J.D., LLM Reg# 397824
Fee: $855
No refund after 14 June
A Live Online 14 mtgs
Thursday, 6:30-9:30pm, June 27-Oct. 3
Remote Classroom 7 & Tefera Tibebu Beyene, B.A., CPA, M.B.A., Ph.D.
MGMT X 422
Cost Accounting and Analysis
4.0 units
This course covers the nature, objectives and procedures of cost accounting and control. Topics include job costing and process costing, joint product costing, standard costs, theories of cost allocation and absorption, uses of cost accounting data for management decision making, accounting for manufacturing overhead, cost budgeting, cost reports, distribution costs, standard costs, differential cost analysis, profit-volume relationships and break-even analysis. Designed for people who are preparing for careers in accounting or those currently in production planning, materiel control, production control, program management and pricing and/or purchasing.
Prerequisite(s): MGMT X 1B Principles of Financial Accounting II.
Reg# 397832
Fee: $855
No refund after 11 June
M Online
June 24-Sept. 8 7 & Chee-Sum Tan, M.B.A., FCCA, CPA, CFA, ABV, controller/accounting manager, Union Bank of California
Reg# 397833
Fee: $855
No refund after 12 June Hybrid 11 mtgs
Tuesday, 6-9pm, June 25-Sept. 3
Remote Classroom 7 &
This Hybrid section is made up of Live-Online and Online instruction. International Students: This Hybrid section is not considered In Person for immigration purposes.
Instructor to be announced
MGMT X 423
Financial Auditing
4.0 units
This course examines the auditing principles governing the responsibilities of certified public accountants in their examination of clients’ financial statements. Professional ethics, legal liability, internal control, evaluation, sampling techniques and audit reports are discussed. A study of the statements on auditing standards issued by the American Institute of CPAs also is discussed. Instruction emphasizes verification of the major items reported in clients’ statements, audit programs and case studies.
Prerequisite(s): MGMT X 120A, B, and C Intermediate Accounting Theory and Practice, or consent of instructor.
Reg# 397834
Fee: $855
No refund after 11 June
M Online
June 24-Sept. 8 7 &
Kurt Hull M.B.A., CPA, consultant RRR
Reg# 397835
Fee: $855
No refund after 12 June
X In Person
11 mtgs
Tuesday, 6-9pm, June 25-Sept. 3
UCLA: School of Public Affairs Bldg. 7 & Instructor to be announced
MGMT X 423.4
International Accounting
4.0 units
This course is designed for students of accounting and international business professionals who are working for public accounting firms, corporations, and other enterprises engaged in international business, as well as governmental institutions and international organizations. Instruction covers a broad range of accounting challenges faced by multinational enterprises, including the transition from GAAP to IFRS, the ways different countries perceive and interpret certain accounting topics, and the rationale for how to deal with them. Case studies illustrate the specific day-to-day accounting issues that are encountered in international business operations.
Prerequisite(s): MGMT X 1A and MGMT X 1B Principles of Financial Accounting or consent of instructor.
Reg# 397836
Fee: $855
No refund after 13 June
X In Person
11 mtgs
Wednesday, 2-5pm, June 26-Sept. 4
UCLA Extension Gayley Center: 1145 Gayley Ave. Enrollment limited. 7 & Michael Miqdadi, CPA, B.A.
MGMT X 423.42
Internships in Accounting, Internal Audit and Taxation
4.0 units
This internship provides practical experience in a variety of accounting or taxation job functions within public accounting, private industry or the nonprofit environment and offers an opportunity to apply the material previously studied in your accounting or taxation courses. Students intern with sponsoring companies for a minimum of 120 hours and must secure their internship assignment and submit all required paperwork by June 17.
Prerequisite(s): Restricted to students enrolled in the Accounting, Internal Audit or Taxation Certificates and who have completed a minimum of five courses in those areas. International students must contact the International Student Office at (310) 825-9351 to confirm eligibility.
Reg# 397837
Fee: $855
No refund after 11 June Independent Study/Internship0 June 24-Sept. 9
Enrollment limited. 7
Andreea Alexiu
X IN PERSON, page 1.
m ONLINE, page 1.
A LIVE ONLINE, page 1.
r HYBRID, page 1.
7 WEB-ENHANCED COURSE, page 1. & TEXTBOOK REQUIRED
C UC CREDIT
Enroll at uclaextension.edu or call (800) 825-9971 Accounting, Taxation & Internal Audit 3
MGMT X 423.422
Ethics in Accounting
4.0 units
The business scandals of recent years have highlighted the importance of ethical behavior in the accounting profession. This course covers the elements necessary to make proper ethical decisions by first defining what ethics are and then identifying the questions that need to be asked in everyday business practices. Key ethical standards specific to the accounting profession are explored, highlighting the unique role of the accountant both as “trusted advisor” to his/her client and the (often conflicting) role of “reporter” of financial information to the marketplace and governmental agencies. The course begins with a study of the earliest models of business ethics through today’s professional requirements of the AICPA Code of Professional Conduct, the State Board of Accountancy and other regulatory agencies. Instruction includes writing assignments, classroom lectures and presentations based on assigned readings. Students leave this course with a better overall understanding of the challenges of ethical business practices.
Prerequisite(s): MGMT X 1A and MGMT X 1B Principles of Financial Accounting and MGMT X 127 Federal Income Taxation, or consent of instructor.
Reg# 397838
Fee: $855
No refund after 11 June M Online
June 24-Sept. 8
34 hours of MCLE credit available. 7 & David Reinus, B.A. in economics, UCLA in 1978; CPA, California in 1980; M.B.A., Keller Graduate School of Management; owner, David Reinus CPA, Inc.
Reg# 397840
Fee: $855
No refund after 12 June Hybrid 11 mtgs
Tuesday, 6:30-9:30pm, June 25-Sept. 3 UCLA: School of Public Affairs Bldg. & 7
This Hybrid section is made up of In Person and Online instruction. International Students: This Hybrid section is considered In Person for immigration purposes.
Roderick Fong, CPA, M.B.A., J.D.
Bookkeeping
MGMT X 423.430
Bookkeeping and Accounting Essentials I 4.0 units
This introductory course is the first course in the Bookkeeping Essentials sequence and provides an overview of the essential skills needed to be a successful bookkeeper. The course is ideal for bookkeepers and accountants who are early in their career or individuals considering a career transition. Students learn the principles of double-entry bookkeeping, the basics of preparing financial statements and how to analyze business transactions from an accounting standpoint. Topics include recording entries in a general ledger, preparing end-of-period worksheets and financial statements, and adjusting and closing entries accounting. Additional topics include accounting for cash; preparing a bank reconciliation; a general overview of payroll accounting; employee earnings and deductions; employer taxes and reporting; using the payroll register and journal entries; accounting for sales, cash receipts, purchases and cash payments; and accounting for merchandise inventory using weighted average, FIFO and LIFO methods.
Reg# 397839
Fee: $815
No refund after 11 June M Online
June 24-Sept. 8
Enrollment limited. 7 & Course materials should be purchased directly form the Cengage website.
Jean Rhee M.B.A.,CPA
MGMT X 423.431
Bookkeeping and Accounting Essentials II
4.0 units
This is the second course of the two-course Bookkeeping and Accounting Essentials sequence. This course covers accounting for promissory notes payable and receivable and the related interest calculations; the valuation of accounts receivable using various methods to account for uncollectible accounts; and the valuation of property, plant and equipment including various depreciation methods and calculations. Additional subjects covered are the fundamentals of partnership accounting; corporation accounting including organization, capital stock, earnings, distributions and the issuance of corporate bonds; the understanding and preparation of a statement of cash flows; and a basic understanding of financial statement analysis. The course also provides an overview of the design and use of Excel spreadsheets that can be tailored to keep track of primary bookkeeping tasks.
Prerequisite(s): MGMT X 423.431 Bookkeeping and Accounting Essentials II.
Reg# 397841
Fee: $815
No refund after 12 June
A Live Online 11 mtgs
Tuesday, 6:30-9:30pm, June 25-Sept. 3
Remote Classroom 7 & Course materials should be purchased directly form the Cengage website.
Shael B. Jacobson, CPAMGMT X 423.433
Cloud Based QuickBooks
4.0 units
This course teaches participants how to use QuickBooks Online, the cloud-based version of QuickBooks. Ideal for business owners, office managers, and bookkeepers, participants use a sample company to get hands-on experience with navigating through the program. This course covers how to set up a business in QuickBooks Online, including how to create the chart of accounts, vendors, customers and products and services. Management of basic transactions such as invoicing customers, writing checks and paying bills is also covered. Participants also discuss how to reconcile bank and credit card transactions and what key financial statements are needed to review to understand the health of your business. In this course, we cover many of the objectives covered on the QuickBooks Certified User (QBCU) exam. To complete the homework assignments, the instructor provides each student with access to a free QuickBooks Online account, good for one year. Please contact the instructor directly for a discount code before ordering the textbook.
Reg# 397842
Fee: $815
No refund after 11 June
M Online
June 24-Sept. 8 7 &
Instructor to be announced
MGMT X 427.13
Payroll Tax and Accounting
4.0 units
This course provides a fundamental introduction to the complexities and responsibilities of payroll tax laws, forms and accounting; and is targeted to those who employ others, are responsible for complying with the various tax laws or work in a payroll department. The course extends beyond learning the traditional payroll tax forms and is intended for employers and accountants who have multinational payroll responsibilities as well as for those who are preparing for the Certified Payroll Professional (CPP) Examination. After completion, students should have the skills to set up a rudimentary payroll tax system for a small office or business, as well as setting up and/or operating a payroll system within a larger corporation. The deposit requirements, penalties and how these forms are to be used and filed are covered in addition to some exposure to tax treaties. Lectures include the use of workbook examples and the completion of tax forms required by the taxing authorities.
Reg# 397843
Fee: $815
No refund after 11 June
M Online
June 24-Sept. 8 7 &
Instructor to be announced
Taxation
For more information email toliveirademoura@uclaextension.edu
Students who plan to become tax professionals in industry or professional tax preparers are advised to enroll in the Taxation Certificate. Students are advised to complete MGMT X 1A and MGMT X 1B Principles of Accounting (or equivalent courses) before enrolling in the certificate, since these are prerequisites for many courses in the curriculum.
Enrolled Agent
MGMT 822.12
Fundamentals
of Tax Preparation
2.0 CEUs
This introductory course provides a foundation for the Enrolled Agent (EA) Exam Review and is ideal for those considering a career as a tax preparer. Students are provided the basics for preparing tax returns and how to research tax issues for most Form 1040 individual, nonbusiness taxpayers, plus the basics of Schedule C/self-employed tax returns. The processes for filing a return, including electronic filing, refund and payment options, estimated tax payments and amended returns are covered. Students also learn how tax software is implemented for preparing returns and assisting in understanding the application of tax law. The final session provides an overview of the practices, procedures and ethics required for Enrolled Agents (EA); the process for attaining EA certification; and potential career paths. Reg# 397799
Fee: $325
No refund after 28 July.
A Live Online
Wednesday, 6-10pm, July 24-Aug. 7
Monday, 6-10pm, July 29 & Aug. 5
Remote Classroom
Ivan Rubtsov, CPA, EA, MsT, J.D., LLM
Tefera Tibebu Beyene, B.A., CPA, M.B.A., Ph.D.
MGMT 822.22A
Enrolled Agent Examination Preparation: Individuals 4.0 CEUs
The Enrolled Agent Examination Preparation program presents a comprehensive review for professionals involved in tax preparation and who are planning to sit for the Enrolled Agent Examination. This first course of the program covers the basics of assets, filing requirements, gross income, itemized deduction, credits, employee business expenses, casualty losses, alternative minimum tax deductions from AGI, sale of assets, individual retirement accounts, retirement plans for small businesses, estate tax and gift tax. The final two classes present a course review that incorporates problems from prior exams. The course is taught by IRS attorneys and CPAs who have extensive experience in tax preparation and the Internal Revenue Service.
Reg# 397800
Fee: $425
No refund after 18 Aug.
A Live Online
Wednesday, 6-10, Aug. 14-28
Monday, 6-10pm, Aug. 19 & 26
Tuesday, 6-10pm, Sept. 3-17
Saturday, 6-10pm, Sept. 7-21
Ivan Rubtsov, CPA, EA, MsT, J.D., LLM
Tefera Tibebu Beyene, B.A., CPA, M.B.A., Ph.D.
Michael Perlmutter, J.D., CPA, CVA, estate & gift, Internal Revenue Service (retired)
X IN PERSON, page 1.
m ONLINE, page 1.
A LIVE ONLINE, page 1.
r HYBRID, page 1.
7 WEB-ENHANCED COURSE, page 1.
& TEXTBOOK REQUIRED
C UC CREDIT
4 Accounting, Taxation & Internal Audit Enroll at uclaextension.edu or call (800) 825-9971
MGMT 822.22B
Enrolled Agent Examination Preparation: Businesses
4.8 CEUs
This section covers accounting methods, basis, and depreciation; limited versus general partnerships; sole proprietorships; business expenses; K-1 reporting; C Corporations; S Corporations; decedent, estate, and trust income taxation; and exempt organizations.
Reg# 397801
Fee: $525
No refund after 29 June
A Live Online
13 mtgs
Tuesday, 6-10pm, June 25-Aug. 6
Remote Classroom
Saturday, 8:30am-12:30pm, June 29-Aug. 3
Remote Classroom
Ivan Rubtsov CPA, EA, MsT, J.D., LLM
Tefera Tibebu Beyene B.A., CPA, M.B.A., Ph.D.
Michael Perlmutter J.D., CPA, CVA, estate & gift, Internal Revenue Service (retired)
MGMT 822.22D
Enrolled Agent Examination Preparation: Representation, Practice and Procedures
1.2 CEUs
This section covers practice before the IRS, income tax preparers and penalties, representation, collection procedures, examination of returns and the appeals process.
Reg# 397802
Fee: $275
No refund after 21 Aug.
A Live Online
4 mtgs
Saturday, 8:30am-12:30pm, Aug. 17-24
Remote Classroom
Tuesday, 6-10pm, Aug. 20-27
Remote Classroom
Ivan Rubtsov CPA, EA, MsT, J.D., LLM
Tefera Tibebu Beyene B.A., CPA, M.B.A., Ph.D.
MGMT X 127 Federal Income Taxation
4.0 units
This course explores individual income taxation issues, including tax determination; personal and dependents exemptions; concepts and inclusions of gross income; general deductions and losses; deduction of certain business expenses and losses; depreciation, cost recovery amortization and depletion; deduction of employee expenses; itemized deductions and losses; passive activity losses; property transaction gains and losses; nontaxable exchanges; and capital gains and losses. c
Prerequisite(s): MGMT X 1A and MGMT X 1B Principles of Financial Accounting or consent of instructor.
Reg# 397809
Fee: $895
No refund after 28 June
M Online
June 24-Sept. 9
Jerome Jenkins, M.B.A., EA, CMAS, Broker
Reg# 397808
Fee: $895
No refund after 8 July
X In Person
11 mtgs
Tuesday, 6-9pm, June 25-Sept. 3
UCLA: School of Public Affairs Bldg.
Quynh Linton, EA, M.S.A., M.S.T., M.B.A.
MGMT X 427.111
Federal Tax Practice and Procedures
4.0 units
This course provides practical knowledge of the day-to-day practices and procedures of the Internal Revenue Service from rulings, collections and criminal enforcement with specific references to statutes and regulations. Students are introduced to the civil component of a tax practice with an emphasis on changes mandated by the IRS Restructuring and Reform Act of 1998. This course enables taxpayers and practitioners to deal effectively with the IRS in representing themselves or a client and ensure that Service personnel do not overstep the bounds of their authority or fail to act in accordance with Service procedures in dealing with taxpayers. Topics include administrative structure of the IRS; ethical duties of taxpayers and practitioners; preparer penalties and the statute of limitations; IRS authority to obtain records from taxpayers, tax clients and third parties; consequences of noncompliance; IRS procedures in determining, reviewing, litigating and collecting tax deficiencies; and the roles of the Examination Division, Appeals Division, Collection Division and Criminal Enforcement Division.
Reg# 397813
Fee: $855
No refund after 28 June
M Online
June 24-Sept. 9
Enrollment limited.
Steve Rubens, J.D., M.B.A.MGMT X 427.121
International Taxation
4.0 units
This course is for accounting, tax and finance professionals; international business managers; and lawyers who work with cross-border transactions involving the United States. Instruction explores the application of U.S. tax law to U.S. individuals and entities conducting transactions outside the U.S., as well as foreign individuals and entities conducting transactions in the U.S. Topics include the distinction between U.S.- and foreign-source income, taxation of U.S.-controlled foreign corporations, international tax treaties, taxation of cross-border acquisitions, the foreign tax credit and transfer pricing. Students leave the course with an understanding of how U.S. tax law applies to international transactions and how to identify the key international tax issues that must be addressed. Students also learn the general concepts and policies that compose the international elements of the U.S. tax code.
Prerequisite(s): MGMT X 127 Federal Income Taxation, equivalent experience or consent of instructor.
Reg# 397814
Fee: $855
No refund after 28 June
M Online
June 24-Sept. 15
Enrollment limited.
Pam Kahlon, CPA
MGMT X 427.8
Taxation of Corporations and Shareholders
4.0 units
This course examines classification of corporations and associations, organization of corporations, transfers of property to and from a corporation, small business stock, dividend distributions, earnings/profits, property dividends, basic problems in redemption of stock, attribution rules and partial and complete liquidations. Instruction also covers accumulated earnings, subchapter S and transactions between corporations and shareholders.
Prerequisite(s): MGMT X 127 Federal Income Taxation, equivalent experience or consent of instructor.
Reg# 397815
Fee: $855
No refund after 28 June
M Online
June 24-Sept. 9 7 &
Sam Lou, Ph.D.
Internal Audit
MGMT X 423.2
Internal Auditing
4.0 units
This course introduces students to the internal audit profession and the internal audit process and is designed for accounting, auditing and business students; CPAs, CIAs, and CMAs or candidates; controllers and internal auditors; financial and auditing managers; corporate executives; and federal and state auditors and managers. Topics include the definition of internal auditing, the IIA’s International Professional Practices Framework (IPPF), risk, governance and control issues and conducting internal audit engagements including report writing and interviewing skills. Additional topics covered are Internal Auditing (IA) standards; internal controls; managing the IA department; IA working papers, procedures, evidences, sampling and flowcharting; 30 major areas of operational auditing, such as production, marketing, finances, information and digital communications technology; purchasing and personnel; fraud detection, including a discussion of the latest developments in financial crimes; major areas of management auditing; IA reports; and evaluation of the IA function.
Prerequisite(s): MGMT X 120A, B, and C Intermediate Accounting Theory and Practice or consent of instructor.
Reg# 397810
Fee: $855
No refund after 28 June
M Online
June 24-Sept. 9
Enrollment limited. 7 &
Jim Tiao, B.A., M.B.A., CIA, CISA
MGMT X 423.421
Financial Investigations and Forensic Accounting
4.0 units
This course is an introduction to the exciting field of forensic accounting and the role it plays in both preventing fraud from occurring and discovering fraud after it has occurred. Students are introduced to many opportunities in the field of accounting and fraud detection in the private sector, public accounting and government. Topics include complex financial investigations, compliance and financial audits, money laundering, net worth analysis, the psychology of white collar crime, financial statement fraud and more. Guest lecturers from diverse fields describe their careers in the field of accounting/forensic accounting by presenting real-world cases and investigations.
Prerequisite(s): MGMT X 423 Financial Auditing and MGMT X 423.2 Internal Auditing or consent of instructor.
Reg# 397811
Fee: $855
No refund after 28 June
M Online
June 24-Sept. 9
Enrollment limited. 7 & Daniel Ryan MSA, BSBA, district director, U.S. Department of Treasury, Alcohol and Tobacco Tax and Trade Bureau
MGMT X 423.427
Information Technology (IT) Auditing
4.0 units
This course provides an overview to Internal Audit’s role in planning, organizing, operating and monitoring Information Technology within the enterprise. Specific topics include acquiring and implementing technology, system acquisition controls, system development controls, IT service delivery, monitoring and evaluating IT effectiveness, risk management, information security, business continuity and information assurance/data integrity. This course also examines various models and frameworks, such as COBIT and ITIL, which provide a unified approach to IT management, operation and evaluation. Students learn approaches to evaluating and addressing technology risk throughout an enterprise from the perspective of internal and external auditing.
Prerequisite(s): MGMT X 423 Financial Auditing and MGMT X 423.2 Internal Auditing or consent of instructor.
Reg# 397812
Fee: $855 7 & No refund after TBD
A Live Online
Jerald Savin, B.A., CPA, CEO, Cambridge Technology Consulting Group
Enroll at uclaextension.edu or call (800) 825-9971 Accounting, Taxation & Internal Audit 5