SUMMER QUARTER 2023 COURSE OFFERINGS
June 27–September 17
The world is waiting for people like you.
Visit the UCLA Extension Website
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
Summer Quarter 2023
Classes begin June 26.
Enrollment begins April 24.
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.
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
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# 392661
Fee: $855
No refund after 19 June.
M Online
June 26-July 30
Accelerated section. 7 & Winny Poon , CPA, MBA; director, Financial Accounting, UCLA Extension BFS.
Reg# 392659
Fee: $855
No refund after 19 June.
M Online June 26-Sept. 10 7 & Kurt Hull MBA, CPA, consultant
Reg# 392660
Fee: $855
No refund after 20 June.
X In-Person
12 mtgs
Tuesday, 6:30-9:30pm, June 27-Sept. 12
UCLA Extension Lindbrook Center: 10920 Lindbrook Dr. 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# 392663
Fee: $855
No refund after 21 June.
X In-Person
11 mtgs
Wednesday, 6:30-9:30pm, June 28-Sept. 6
UCLA
UCLA: School of Public Affairs Bldg. 7 & Tefera Tibebu Beyene BA, CPA, MBA, PhD
Reg# 392662
Fee: $855
No refund after 31 July.
M Online
Aug. 7-Sept. 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# 392648
Fee: $855 No refund after 19 June.
M Online
June 26-Sept. 10 7 & Lee Krueger, MBA, senior finance manager, Walt Disney World Co. Reg# 392650
Fee: $855 No refund after 21 June.
X In-Person
11 mtgs
Wednesday, 6-9pm, June 28-Sept. 6
UCLA Extension Lindbrook Center: 10920 Lindbrook Dr. 7 & Michael Miqdadi CPA, BA
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# 392651
Fee: $855 No refund after 19 June.
M Online
June 26-Sept. 10 7 & Instructor to be announced
Reg# 392652
Fee: $855 No refund after 22 June.
X In-Person
11 mtgs
Thursday, 6:30-9:30pm, June 29-Sept. 7
UCLA Extension Gayley Center: 1145 Gayley Ave. 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# 392653
Fee: $855 No refund after 19 June.
M Online
June 26-Sept. 10 7 & Brenda Forde, MBA, CPA
Reg# 392654
Fee: $855 No refund after 20 June.
A Remote 12 mtgs
Tuesday, 6:30-9:30pm, June 27-Sept. 12
Remote Classroom 7 & Kurt Lipar, BA, MBA, CPA
For more information call (310) 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# 392656
Fee: $855
No refund after 19 June.
M Online
June 26-Sept. 10 7 & Wendy Achilles PhD, CPA
Reg# 392655
Fee: $855
No refund after 20 June.
Hybrid (Remote)
12 mtgs
Tuesday, 6-8pm, June 27-Sept. 12
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# 392658
Fee: $855
No refund after 19 June.
M Online
June 26-Sept. 10 7 &
Larry B. Wolod CPA, JD, LLM
Reg# 392657
Fee: $855
No refund after 22 June.
A Remote
11 mtgs
Thursday, 6:30-9:30pm, June 29-Sept. 7
Remote Classroom 7 & Tefera Tibebu Beyene BA, CPA, MBA, PhD
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# 392664
Fee: $855
No refund after 19 June.
M Online
June 26-Sept. 10 7 &
Chee-Sum Tan, MBA, FCCA, CPA, CFA, ABV, controller/accounting manager, Union Bank of California
Reg# 392665
Fee: $855
No refund after 20 June
Hybrid (Flexible)
12 mtgs
Tuesday, 6-7:30pm, June 27-Sept. 12
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# 392667
Fee: $855
No refund after 19 June.
X In-Person0
June 26-Sept. 16 & 7
Instructor to be announced
Reg# 392666
Fee: $855
No refund after 19 June.
M Online
June 26-Sept. 10 7 & Kurt Hull MBA, CPA, consultant
MGMT X 423.18
Nonprofit Accounting
4.0 units
Nonprofit organizations represent one of the fastest-growing sectors of our economy. This fact makes it increasingly important for auditors, managers, and CPAs in public, private, and nonprofit firms to understand how nonprofits measure financial performance and how they differ from for-profit organizations. This course examines the core principles and practices of nonprofit accounting and summarizes the accounting requirements and practices of specific types of nonprofit organizations, including hospitals, colleges and universities, health and welfare organizations, and nonprofit and for-profit organizations that receive government assistance in the form of contracts, guaranties, grants, or assistance that may be subject to federal audit requirements. Other topics include the general characteristics and operational environment of nonprofit organizations; applying generally accepted standards and principles; and financial statements, audit guides, and recent changes in nonprofit accounting and reporting rules.
Prerequisite(s): MGMT X 1A and MGMT X 1B Principles of Financial Accounting, relevant experience in the nonprofit sector, or consent of instructor.
Reg# 392668
Fee: $855
No refund after 19 June.
M Online
June 26-Sept. 10
34 hours of MCLE credit available.
Business-related elective in the Accounting Certificate. Enrollment limited; early enrollment advised. 7 & Rebecca Evans MSBE, BS
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.
Reg# 392340
Fee: $375
No refund after 4 July.
A Remote 6 mtgs
Tuesday, 6-9pm, July 11-Aug. 15
Remote Classroom
Ivory Chambeshi, BA in Ethnic Studies from UC Riverside; MA in Urban Planning and Public Administration and a 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 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# 392669
Fee: $855
No refund after 21 June.
X In-Person
11 mtgs
Wednesday, 2-5pm, June 28-Sept. 6
UCLA Extension Gayley Center: 1145 Gayley Ave.
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 Mar. 27.
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# 392359
Fee: $855
No refund after 19 June.
Independent Study/Internship0 June 26-Sept. 10
Enrollment limited. 7
Andreea Alexiu,
Course Icons Provide Information At-a-Glance
X IN-PERSON, page 1.
A REMOTE, page 1.
m ONLINE
Technical requirements, page 1.
m HYBRID (IN-PERSON), page 1.
HYBRID (REMOTE), page 1.
7 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
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# 392670
Fee: $855
No refund after 19 June.
M Online
June 26-Sept. 10
34 hours of MCLE credit available. 7 & David Reinus, MBA, CPA, owner, David Reinus, CPA
Reg# 392671
Fee: $855
No refund after 20 June.
X In-Person
12 mtgs
Tuesday, 6:30-8:30pm, June 27-Sept. 12
UCLA: School of Public Affairs Bldg. & 7
Roderick Fong, CPA, MBA, JD
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# 392347
Fee: $815
No refund after 19 June.
M Online June 26-Sept. 10
Enrollment limited. 7 & Jean Rhee MBA, 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# 392346
Fee: $815
No refund after 21 June.
A Remote 11 mtgs
Wednesday, 6:30-9:30pm, June 28-Sept. 6
Remote Classroom 7 & Shael B. Jacobson, 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# 392348
Fee: $815
No refund after 19 June.
M Online
June 26-Sept. 10 7 & Crystalynn Shelton, BA, CPA, author, QuickBooks Certified ProAdvisor Advanced Online
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# 392364
Fee: $325
No refund after TBD
X In-Person
Date and Time to be arranged
Instructor to be announced
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# 392360
Fee: $525
No refund after 29 July.
A Remote 1 mtg
Saturday, 8:30am-3:45pm, Aug. 5
Remote Classroom
Flora Basa, BS, CPA, revenue agent, Internal Revenue Service (retired) Charlotte Edginton, MA, appeals officer, 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# 392362
Fee: $275
No refund after 23 Aug.
A Remote 4 mtgs
Wednesday, 6-10pm, Aug. 30 & Sept. 6
Remote Classroom
Thursday, 6-10pm, Aug. 31 & Sept. 7
Remote Classroom
X IN-PERSON, page 1.
A REMOTE, page 1.
m ONLINE, page 1.
m HYBRID (IN-PERSON), page 1.
HYBRID (REMOTE), page 1.
7 WEB-ENHANCED COURSE, page 1.
& TEXTBOOK REQUIRED
C UC CREDIT
Charlotte Edginton, MA, appeals officer, Internal Revenue Service (retired)
Flora Basa, BS, CPA, revenue agent, Internal Revenue Service (retired)
4 Accounting, Taxation & Internal Audit Enroll at uclaextension.edu or call (800) 825-9971
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# 392352
Fee: $895
No refund after 19 June.
M Online
June 26-Sept. 10
Jerome Jenkins, MBA, EA, CMAS, Broker
Reg# 392351
Fee: $895
No refund after 22 June.
m Hybrid (In-Person)
11 mtgs
Thursday, 6-8pm, June 29-Aug. 10
UCLA: Public Affairs Bldg
Thursday, 6-8pm, Aug. 17-Sept. 7
Remote Classroom
Jerome Jenkins, MBA, EA, CMAS, Broker
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# 392353
Fee: $855
No refund after 19 June.
M Online June 26-Sept. 10
Enrollment limited.
Steve Rubens JD, MBA
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# 392350
Fee: $815
No refund after 19 June.
M Online June 26-Sept. 10 7 & Dana Leland, PhD
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# 392355
Fee: $855
No refund after 19 June.
A Remote 10 mtgs
Monday, 6:30-9:30pm, June 26-Aug. 28
Remote Classroom 7 & Nidal Ramadan, CPA, MBA, Internal Revenue agent
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# 392345
Fee: $855
No refund after 19 June.
A Remote Monday, 6-8pm, June 26-Aug. 28
Remote Classroom Sept. 4-10
Enrollment limited. 7 & Brandon Tran, CPA
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# 392342
Fee: $855
No refund after 19 June.
M Online
June 26-Sept. 10
Enrollment limited. 7 & Daniel Ryan MSA, BSBA, district director, U.S. Department of Treasury, Alcohol and Tobacco Tax and Trade Bureau
MGMT X 423.429A
Federal Contracts and Grants: Applications 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# 392343
Fee: $855
No refund after 19 June.
Hybrid (Remote)
6 mtgs
June 26-July 2
Thursday, 5-8pm, July 6-Aug. 17; Aug. 31-Sept. 7
Remote Classroom
Online
July 10-16; July 24-30; Aug. 7-13; Aug. 21-27
Natasha Winfree, BS in Finance; MBA in Human Resources Management. Ms. Winfree will be starting with UCLA as a facilitator in Grants Management, bringing with her a decade of experience in grant management, monitoring, writing, and peer reviewing. Her specific area of expertise is grant management and facilitation. She is currently a Grant Monitor for the Virginia Department of Criminal Justice Services. Prior to monitoring and auditing grants, she was a grant manager in both the public and non-profit sector. Her experience has allowed her to write and manage federal, state, and corporate grants throughout her ten years. Ms. Winfree is an experienced program manager and coordinator whose success in working with grants comes from her inapt ability to not only manage the expectations of the grant but keeping the primary focus of “people first.”
Enroll at uclaextension.edu or call (800) 825-9971 Accounting, Taxation & Internal Audit 5