FALL QUARTER 2023 COURSE OFFERINGS
September 25–December 17
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For additional course and certificate information, visit uclaextension.edu
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UCLA Extension’s Course Delivery Options
XIn-Person
All class meetings are taught in-person, with the instructor and all students in the same physical classroom.
A Remote
All class meetings are scheduled and held online in real-time via Zoom. Course materials can be accessed any time through an online learning platform.
m Online
Course content is delivered through an online learning platform where you can engage with your instructor and classmates. There are no required live meetings, but assignments are due regularly.
m Hybrid (In-Person)
A blend of in-person class meetings and online or remote instruction may include scheduled Zoom meetings and/or course content tailored for online learning.
r Hybrid (Remote)
Offered fully online, this blend of remote and online instruction features live class meetings via Zoom and additional course content tailored for online learning.
F Hybrid (Flexible):
Attend scheduled class meetings in person or online. Live instruction is held in a physical classroom and students may elect to join all class meetings either in person or remotely via Zoom.
7Web-Enhanced Course Internet access required to retrieve course materials.
ACADEMIC CALENDAR
Fall Quarter 2023
Classes begin September 25.
Enrollment begins July 31.
Winter Quarter 2024
Classes begin January 8.
Enrollment begins November 6.
Spring Quarter 2024
Classes begin April 1.
Enrollment begins February 5.
Summer Quarter 2024
Classes begin June 24.
Enrollment begins April 29.
CONTACT US
By Email: enroll@uclaextension.edu
By Mail:
UCLA Extension 1145 Gayley Avenue
Los Angeles, CA 90024-3439
In Person:
UCLA Extension 1145 Gayley Avenue
Monday–Friday, 8am-5pm (800) 825-9971
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
For more information call (310)
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 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# 393676
Fee: $855
No refund after 29 Sept.
M Online Sept. 25-Dec. 10 7 & Kurt Hull MBA, CPA, consultant
Reg# 393677
Fee: $855
No refund after 29 Sept.
M Online Sept. 25-Oct. 29
Accelerated section. 7 & Winny Poon , CPA, MBA; director, Financial Accounting, UCLA Extension BFS.
Reg# 393678
Fee: $855
No refund after 9 Oct.
X In-Person 11 mtgs
Tuesday, 6:30-9:30pm, Sept. 26-Dec. 5
UCLA Extension Gayley Center: 1145 Gayley Ave. 7 & David Harmon, MBA, 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# 393680
Fee: $855
No refund after 10 Oct.
Hybrid (Remote) 11 mtgs
Wednesday, 6:30-8pm, Sept. 27-Dec. 6
Remote Classroom 7 & Instructor to be announced
Reg# 393679
Fee: $855
No refund after 10 Nov.
M Online
Nov. 6-Dec. 10
Accelerated section. 7 & Winny Poon , CPA, MBA; 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# 393681
Fee: $855
No refund after 23 Sep 2022
M Online
Sept. 19-Dec. 4 7 & Lee Krueger, MBA, senior finance manager, Walt Disney World Co.
Reg# 393682
Fee: $855
No refund after 11 Oct.
Hybrid (In-Person)
11 mtgs
Thursday, 6:30-9:30pm, Sept. 28-Nov. 16
Remote Classroom
Thursday, 6:30-9:30pm, Nov. 30-Dec. 14
Remote Classroom No meeting Nov. 22. 7 & Kendall L. Simmonds, Sr. MBA
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# 393683
Fee: $855 No refund after 29 Sept.
M Online
Sept. 25-Dec. 10 7 &
Ming-Chun Lu MBT, CPA, senior accountant, Northrop Grumman
Reg# 393684
Fee: $855 No refund after 11 Oct.
X In-Person
11 mtgs
Thursday, 6:30-9:30pm, Sept. 28-Dec. 14
UCLA Extension Gayley Center: 1145 Gayley Ave. No meeting Nov. 23. 7 & Gary Krausz MAcc, CPA, accounting manager, Gursey, Schneider & Co. LLP
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# 393699
Fee: $855
No refund after 29 Sept.
M Online
Sept. 25-Dec. 10 7 & Brenda Forde, MBA, CPA
Reg# 393700
Fee: $855
No refund after 9 Oct.
A Remote 11 mtgs
Tuesday, 6-9pm, Sept. 26-Dec. 5
Remote Classroom 7 & Kendall L. Simmonds, Sr. MBA
206-7247.
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# 393702
Fee: $855
No refund after 29 Sept.
M Online
Sept. 25-Dec. 10 7 & Larry B. Wolod CPA, JD, LLM
Reg# 393703
Fee: $855
No refund after 9 Oct.
Hybrid (Remote)
11 mtgs
Tuesday, 6-8pm, Sept. 26-Dec. 5
Remote Classroom 7 & Brandon Tran 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# 393706
Fee: $855
No refund after 29 Sept.
M Online
Sept. 25-Dec. 10 7 & Wendy Achilles PhD, CPA
Reg# 393705
Fee: $855
No refund after 11 Oct.
A Remote
11 mtgs
Thursday, 6:30-9:30pm, Sept. 28-Dec. 14
Remote Classroom
No meeting Nov. 23. 7 & Tefera Tibebu Beyene BA, CPA, MBA, PhD
MGMT X 420.18
Accounting and Enterprise Business Systems
4.0 units
This course, which takes place in a computer lab, covers the features and functions of Enterprise Business Software, often referred to as ERP Systems or Automated Accounting packages. The course covers the basic structure of these packages, order-to-cash process, procure-topay process, and financial management process. Instruction includes the following modules: general ledger, accounts payable, accounts receivable, payroll, order entry, inventory, purchasing, and executive information. The course touches briefly on manufacturing issues. Other topics include different approaches to automating accounting, database design, operating procedures, and internal controls. Participants learn several tips on the selection and implementation of e-business software, including contract negotiations, and are provided hands-on computer experience with various high-end accounting packages.
Prerequisite(s): MGMT X 1A and MGMT X 1B Principles of Financial Accounting or consent of instructor.
Reg# 393710
Fee: $855
No refund after 29 Sept.
Hybrid (In-Person)
Sept. 25-Dec. 10
Early enrollment advised. 7
Jerald Savin,
BA, CPA, CEO,Cambridge Technology Consulting Group
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# 393711
Fee: $855
No refund after 29 Sept.
M Online
Sept. 25-Dec. 10 7 & Chee-Sum Tan, MBA, FCCA, CPA, CFA, ABV, controller/accounting manager, Union Bank of California
Reg# 393712
Fee: $855
No refund after 9 Oct.
A Remote
11 mtgs
Tuesday, 6-7:30pm, Sept. 26-Dec. 5 Remote Classroom 7 & Lisa Maier, BA, CPA
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# 393714
Fee: $855
No refund after 29 Sept.
M Online
Sept. 25-Dec. 10 7 & Kurt Hull MBA, CPA, consultant
Reg# 393713
Fee: $855
No refund after 10 Oct.
X In-Person
11 mtgs
Wednesday, 6:30-9:30pm, Sept. 27-Dec. 6
UCLA Extension Gayley Center: 1145 Gayley Ave. & 7 Sal Rodriguez
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# 393718
Fee: $855
No refund after 29 Sept.
M Online
Sept. 25-Dec. 10 7 & Lee Krueger MBA, senior finance manager, Walt Disney World Co. rrr
Reg# 393720
Fee: $855
No refund after 10 Oct.
In-Person
11 mtgs
Wednesday, 2-5pm, Sept. 27-Dec. 6
UCLA Extension Lindbrook Center: 10920 Lindbrook Dr. Enrollment limited. 7 & Michael Miqdadi, CPA, BA
Reg# 393719
Fee: $855
No refund after 12 Oct.
In-Person
10 mtgs
Friday, 9am-12pm, Sept. 29-Nov. 3-Dec. 15
UCLA Extension Gayley Center: 1145 Gayley Ave.
No meetings Nov. 10 & 24.
Enrollment limited. 7 & Michael Miqdadi, CPA, BA
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 19.
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# 393723
Fee: $855
No refund after 18 Sept.
Independent Study/Internship
Sept. 25-Dec. 10
Enrollment limited. 7
Andreea Alexiu
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# 393725
Fee: $855
No refund after 29 Sept.
M Online
Sept. 25-Dec. 10
34 hours of MCLE credit available. 7 & David Reinus, MBA, CPA, owner, David Reinus, CPA
Reg# 393726
Fee: $855
No refund after 9 Oct.
Hybrid (Remote)
11 mtgs
Tuesday, 6:30-8:30pm, Sept. 26-Dec. 5
Remote Classroom & 7
Steven Jager, BA, MS in Taxation, CPA, USTCP; principal, Steven L. Jager, CPA, An Accountancy Corporation
Enroll at uclaextension.edu or call (800) 825-9971 Accounting, Taxation & Internal Audit 3
X
X
MGMT X 429
Accounting for Non-Accountants
4.0 units
This course is designed for non-accounting managers and personnel in organizations of all sizes who must work with and understand internal accounting/financial data without overemphasizing the detailed mechanics and technical language of accounting. It is also appropriate for entrepreneurs and business owners who desire a greater understanding of what accounting and financial information systems can and should be supplying to them. Students gain the knowledge and skills necessary for interpreting reported accounting data and evaluating its impact, including an overview of the financial and managerial accounting process. Topics include fundamental accounting, accounting for sales, cost of sales and inventory, cash and internal control, depreciation method, financial statement analysis, and cash flow.
Reg# 393730
Fee: $855
No refund after 29 Sept.
M Online
Sept. 25-Dec. 10 7 & Rebecca Evans, MSBE, BS
MGMT X 429.4
Financial Control of Operations
4.0 units
This course examines the techniques of interpreting and analyzing financial and accounting data for management control. The course covers topics such as financial information, cash flow statements, financial statement analysis, growth rate analysis, revenue recognition, earnings per share, fixed assets, inventory, financial instruments, and leases. Students develop an understanding of the financial and accounting information that is needed by management to assist in the control of operations.
Prerequisite(s): MGMT X 120A, B, and C Intermediate Accounting Theory and Practice and MGMT X 422 Cost Accounting and Analysis, or equivalent experience and consent of instructor.
Reg# 393733
Fee: $855
No refund after 29 Sept.
M Online
Sept. 25-Dec. 10 7 & Instructor to be announced
MGMT 822.51
Nonprofit Fundamentals
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.
MGMT 852
Oracle
3.3 CEUs
Maximize career readiness by getting certified on the Oracle ERP financial business process system. The Oracle financial student learning program aims to empower Higher Education students with New Skills & Certification on Industry leading Oracle ERP Cloud Applications. You will move through Oracle’s training badges towards the Business Process Certification demonstrating to your employer or potential employer your working knowledge of the Oracle business system. The class will give you access to the Oracle self-paced training program, you will work with an instructor who is familiar with the Oracle ERP financial system and can help keep you on schedule to complete the program. The UCLA class format will also provide you with the opportunities to network and chat with other students going through the program at the same time.
Reg# 393734
Fee: $855
No refund after 29 Sept.
M Online
Sept. 25-Dec. 4 7 & Jerald Savin BA, CPA, CEO, Cambridge Technology Consulting Group
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# 393862
Fee: $815
No refund after 19 Sept.
A Remote 11 mtgs
Tuesday, 6:30-9:30pm, Sept. 26-Dec. 5
Remote Classroom
Enrollment limited. 7 & Shael B. Jacobson, 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# 393863
Fee: $815
No refund after 18 Sept.
M Online
Sept. 25-Dec. 10 7 & Jean Rhee, MBA, CPA
MGMT 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# 393864
Fee: $815
No refund after 18 Sept.
M Online
Sept. 25-Dec. 10 7 & Crystalynn Shelton, BA, CPA, author, QuickBooks Certified ProAdvisor Advanced Online
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# 393921
Fee: $855
No refund after 19 Sept.
A Remote 11 mtgs
Tuesday, 6-9pm, Sept. 26-Dec. 5
Remote Classroom 7 & Robert Reich
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 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# 393916
Fee: $895
No refund after 18 Sept.
M Online
Sept. 25-Dec. 10
Enrollment limited.
Dana Leland, PhD
Reg# 393919
Fee: $895
No refund after 19 Sept. X In-Person
11 mtgs
Tuesday, 6-9pm, Sept. 26-Dec. 5
UCLA: School of Public Affairs Bldg.
Quynh Linton EA, MSA, MST, MBA
4 Accounting, Taxation & Internal Audit Enroll at uclaextension.edu or call (800) 825-9971
MGMT X 427.122
Taxation in Real Estate
4.0 units
This course is designed for attorneys, taxation professionals, and others actively working in the real estate industry who are interested in taxation issues associated with real estate transactions. The course builds on the basic tax principles learned in MGMT X 127 Federal Income Taxation and extends those principles to their application in the sale or other transfer of property. Students are provided with a detailed analysis of the federal income tax consequences resulting from sales, exchanges, and other dispositions of property, including such topics as determining the taxable event; ascertaining basis and amount realized; ascertaining gain or loss; limitations regarding the use of losses, including the at-risk and passive activity loss provisions; the importance of the distinction between capital and ordinary loss treatment; and the applicability of various non-recognition provisions, including like-kind exchanges and involuntary conversions.
Reg# 393920
Fee: $855
No refund after 18 Sept.
M Online
Sept. 25-Dec. 10
Enrollment limited. 7 & Steve
Rubens JD, MBAMGMT 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# 393923
Fee: $855
No refund after 18 Sept.
M Online
Sept. 25-Dec. 10 7 & Shafagh Ghiassi, JD, LLM
MGMT X 427.9
Partnership Taxation
4.0 units
This course covers tax and legal aspects of forming, operating, and dissolving partnerships. Topics include the definition and conduct of a partnership; property, services, basis, and holding periods; interest and liabilities; operational and at-risk rules; allocation of distributive shares; transactions between partners; disposition of interest and property; distributions involving 751 assets; termination and 736 payments; death of partner; and setting up family and limited partnerships as an association for tax purposes.
Prerequisite(s): MGMT X 127 Federal Income Taxation or equivalent experience and consent of instructor.
Reg# 393924
Fee: $855
No refund after 18 Sept.
M Online
Sept. 25-Dec. 10
Enrollment limited. 7 & Edward Monsour, CPA, MBA, JD
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# 393877
Fee: $525
No refund after 30 Sept.
A Remote
13 mtgs
Saturday, 8:30am-12:30pm, Oct. 7-Nov. 18
Remote Classroom
Wednesday, 6-10pm, Oct. 11-Nov. 15
Remote Classroom
Ivan Rubtsov, CPA, EA, MsT, JD, LLM Tefera Tibebu Beyene, BA, CPA, MBA, PhD
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# 393895
Fee: $275
No refund after 22 Nov.
A Remote 4 mtgs
Wednesday, 6-10pm, Nov. 29-Dec. 6
Remote Classroom
Saturday, 8:30am-12:30pm, Dec. 2-9
Remote Classroom
Ivan Rubtsov, CPA, EA, MsT, JD, LLM Tefera Tibebu Beyene, BA, CPA, MBA, PhD
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# 393859
Fee: $855
No refund after 18 Sept.
M Online
Sept. 25-Dec. 10
Enrollment limited. 7 & Didem Komaromi CPA, supervisor, technology risk advisory consultant
Reg# 393860
Fee: $855
No refund after 20 Sept.
X In-Person
Wednesday, 6:30-9:30pm, Sept. 27-Dec. 6
UCLA: Bunche Hall
Enrollment limited. 7 & Chen Chihwen MBA, PhD, Value Analysis Coordinator, UCLA Health System
MGMT X 423.429
Federal Contracts and Grants: Audits and Management
4.0 units
This course taught by experts in the field will review the internal controls, fund management processes, reporting and others skills required when working with Federal Contracts and Grants. Beginning with the foundational terminology, types of contracts and grants, and internal controls before delving deeper into CPSR Audits and Single Audits.
Reg# 393861
Fee: $855
No refund after 19 Sept.
A Remote 11 mtgs
Course Icons Provide Information
At-a-Glance
X IN-PERSON, page 1.
A REMOTE, page 1.
m ONLINE
Technical requirements, page 1.
HYBRID (IN-PERSON), page 1.
HYBRID (REMOTE), page 1.
M WEB-ENHANCED COURSE, page 1.
& TEXTBOOK REQUIRED
Visit our website for textbook information.
C UC CREDIT
May be transferable to other colleges and universities. Learn more on our website
Tuesday, 6-9pm, Sept. 26-Dec. 5
Remote Classroom
Enrollment limited. 7 & Christina Chen, BA in Business Economics from the University of California, Santa Barbara; MA of Public Administration from California State University, San Bernardino. Ms. Chen is a certified public accountant and certified internal auditor. Her experience encompasses financial auditing for government entities and internal auditing for higher education institutions for over 12 years. She started her career in public accounting, providing assurance services to large complex government entities and performed financial statement audits, compliance audits, and A-133 single audits. Ms. Chen is currently an audit manager at the California State University system and oversees a broad range of reviews of operations and programs throughout CSU campuses.
Enroll at uclaextension.edu or call (800) 825-9971 Accounting, Taxation & Internal Audit 5