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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# 385564 Fee: $765 No refund after 10 Apr. L Hybrid (Remote) 10 mtgs Monday, 6:30-8pm, Mar. 28-June 6 Remote Classroom No meeting May 30. One meeting to be arranged. c & Mark Frohnauer, CPA, MBA, owner, Frohnauer & Associates Reg# 385563 Fee: $765 No refund after 13 May. mOnline May 9-June 12 Accelerated section. Read chapters 14-16 before the first class. c & Mark Frohnauer, CPA, MBA, owner, Frohnauer & Associates
4.0 units 3.3 CEUs 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 intangibles, current and long-term liabilities, and stockholders’ equity. c Prerequisite(s): MGMT X 120A Intermediate Accounting Theory and Practice. Reg# 385569 Fee: $765 No refund after 1 Apr. mOnline Mar. 28-June 12 c & Ming-Chun Lu, MBT, CPA, senior accountant, Northrop Grumman Reg# 385568 Fee: $765 No refund after 10 Apr. ❖ In-Person 10 mtgs Monday, 6:30-9:30pm, Mar. 28-June 6 UCLA: Physics & Astronomy Bldg. No meeting May 30. One meeting to be arranged. 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# 385562 Fee: $765 No refund after 1 Apr. mOnline Mar. 28-May 1 Accelerated section. Read chapters 1-3 before the first class. c & Winny Poon, CPA, MBA Reg# 385561 Fee: $765 No refund after 1 Apr. mOnline Mar. 28-June 12 c & Kurt Hull, MBA, CPA, consultant Reg# 385560 Fee: $765 No refund after 11 Apr. ❖ Remote 11 mtgs Tuesday, 6:30-9:30pm, Mar. 29-June 7 Remote Classroom c & David Harmon, MBA, CPA, CIA, CFE, CCSA
Principles of Financial Accounting II
MGMT X 120A
Intermediate Accounting Theory and Practice
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 princi‑ pal accounting statements. Topics include an overview of the concep‑ tual 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# 385565 Fee: $765 No refund after 1 Apr. mOnline Mar. 28-June 12 c & Lee Krueger, MBA, senior finance manager, Walt Disney World Co. Reg# 385566 Fee: $765 No refund after 13 Apr. L Hybrid (Remote) 11 mtgs Thursday, 6:30-8pm, Mar. 31-June 9 Remote Classroom c & Kendall L. Simmonds, Sr. MBA
Intermediate Accounting Theory and Practice
MGMT X 120C
Intermediate Accounting Theory and Practice
4.0 units 3.3 CEUs 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# 385572 Fee: $765 No refund after 1 Apr. mOnline Mar. 28-June 12 c & Brenda Forde, MBA, CPA Reg# 385573 Fee: $765 No refund after 12 Apr. L Hybrid (Remote) 11 mtgs Wednesday, 7-8:30pm, Mar. 30-June 8 Remote Classroom c & Kendall L. Simmonds, Sr. MBA
