2
Accounting, Taxation & Internal Audit
Enroll at uclaextension.edu or call (800) 825-9971
ACCOUNTING, TAXATION & INTERNAL AUDIT For more information call (310) 206-7247.
Accounting & Bookkeeping
MGMT X 1B
MGMT X 120B
For more information call (310) 206-1654 or email fmpcertificate@uclaextension.edu.
4.0 units‑3.3 CEUs 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 manufactur‑ ing. 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# 389382 Fee: $765 No refund after 25 Jan. ❖ In-Person 11 mtgs Thursday, 6:30-9:30pm, Jan. 12-Mar. 23 UCLA: School of Public Affairs Bldg. c & Instructor to be announced Reg# 389381 Fee: $795 No refund after 24 Feb. MOnline Feb. 20-Mar. 26 Accelerated section. Read chapters 14-16 before the first class. c & Winny Poon, CPA, MBA; director, Financial Accounting, UCLA Extension—BFS.
4.0 units This is the second course in the three-course Intermediate Accounting sequence. MGMT X 120B begins with the second part of inventory accounting and then covers accounting for long-term assets and intan‑ gibles, current and long-term liabilities, and stockholders’ equity. c Prerequisite(s): MGMT X 120A Intermediate Accounting Theory and Practice. Reg# 389390 Fee: $795 No refund after 13 Jan. MOnline Jan. 9-Mar. 26 c & Ming-Chun Lu, MBT, CPA, senior accountant, Northrop Grumman Reg# 389391 Fee: $795 No refund after 25 Jan. ❖ In-Person 10 mtgs Thursday, 6:30-9:30pm, Jan. 12-Mar. 16 UCLA Extension Gayley Center: 1145 Gayley Ave. c & Gary Krausz, MAcc, CPA, accounting manager, Gursey, Schneider & Co. LLP
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‑3.3 CEUs This course is the first in a two-course Principles of Financial Account‑ ing 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 invento‑ ries, plant and equipment, depreciation and natural resources, intangible assets, and payrolls. Sole proprietorships and partnerships also are examined. c Reg# 389380 Fee: $795 No refund after 13 Jan. MOnline Jan. 9-Feb. 12 Accelerated section. Read chapters 1-3 before the first class. c & Winny Poon, CPA, MBA; director, Financial Accounting, UCLA Extension—BFS. Reg# 389378 Fee: $795 No refund after 13 Jan. MOnline Jan. 9-Mar. 26 c & Kurt Hull, MBA, CPA, consultant Reg# 389379 Fee: $795 No refund after 23 Jan. ❖ In-Person 11 mtgs Tuesday, 6:30-9:30pm, Jan. 10-Mar. 21 UCLA Extension Lindbrook Center: 10920 Lindbrook Dr. c & David Harmon, MBA, CPA, CIA, CFE, CCSA
Principles of Financial Accounting II
MGMT X 120A
Intermediate Accounting Theory and Practice - A
4.0 units‑3.3 CEUs 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# 389389 Fee: $795 No refund after 13 Jan. MOnline Jan. 9-Mar. 26 c & Lee Krueger, MBA, senior finance manager, Walt Disney World Co. Reg# 389384 Fee: $795 No refund after 24 Jan. ❖ In-Person 11 mtgs Wednesday, 6-9pm, Jan. 11-Mar. 22 UCLA Extension Lindbrook Center: 10920 Lindbrook Dr. c & Michael Miqdadi, CPA, BA
Intermediate Accounting Theory and Practice - B
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# 389392 Fee: $795 No refund after 13 Jan. MOnline Jan. 9-Mar. 20 c & Brenda Forde, MBA, CPA Reg# 389393 Fee: $795 No refund after 24 Jan. A Remote 11 mtgs Wednesday, 6-9pm, Jan. 11-Mar. 22 Remote Classroom c & Kendall L. Simmonds, Sr. MBA
