Accounting

Receive an introduction and overview of federal individual income tax law and procedures. Topics include taxable entities and tax calculations, filing status and exemptions, gross income inclusions and exclusions, business and personal deductions and losses, depreciation and tax credits, and property transactions. A brief review of California tax coverage is also included, with an emphasis on tax law and tax planning, rather than on tax preparation. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and...

Understand managerial accounting theory and practice to evaluate organizations and execute appropriate business decisions. Learn about budgeting, cost-volume-profit analysis and incremental decision analysis. Cost accounting topics taught include product, process and activity-based costing. Concepts related to value-based systems and the relationship of these systems to supply chain applications will be covered. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in...

Learn how to prepare the principal financial statements, including the recording, valuation, and presentation: of cash, temporary investments, receivables, inventories, plants and equipment, intangibles, and current obligations. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course cannot be completed at an accelerated rate. UC San Diego Extended Studies operates in Pacific Standard Time and therefore any deadline is...

This course covers recording, valuation, and presentation of investments, leases, pensions, corporate income taxes, paid-in capital and retained earnings. Statement of cash flows, statement analysis and issues of full disclosure are also discussed. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course cannot be completed at an accelerated rate. UC San Diego Extended Studies operates in Pacific Standard Time and therefore any...

Explore current trends in effective cost management and information gathering, combine basic textbook theory and tools for collecting and analyzing key accounting data. This course will survey innovations in cost accounting such as just-in-time (JIT) inventory systems and look at new process efficiency measures through contemporary success stories. Traditional costing theories and procedures (developing standards, computing variances, determining process costs) will also be presented. Note: Prerequisite: Elementary Accounting I and II Program courses are taught by subject matter experts and...

Explore a comparative overview of the various business entities: the formation, capital structure and tax treatment of the sole proprietor, general and limited partnerships, LLPs, LLCs and S and C Corporations; and converting the existing entity into another type of entity. The course progresses into tax and strategic planning throughout the life cycle of the business. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course...

Explore the topics of accounting for wholly-owned created subsidiaries, cost versus the equity method of accounting for subsidiary operations, accounting for partnership formation, operations and liquidations, accounting for estates and trusts, and operations for nonprofit organizations. You will learn the requirements for financial statement interim reporting and accounting practices for troubled debt restructuring, bankruptcy reorganizations, and liquidations. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly...

Are you an entry-level auditor, accounting student or professional who needs to learn or review auditing objectives and techniques? This course will teach you about internal control processes and procedures based on Generally Accepted Auditing Standards; audit procedures and techniques; recent developments and trends in auditing; and the history and development of auditing practices through case studies, lectures and in-class discussions. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will...

This course covers the AICPA Code of Professional Conduct. Students will discuss the conceptual framework and the necessity of ethics in the application of accounting principles, tax preparation and attest services. Throughout the course students will review actual cases where professional accountants have failed to uphold the moral and ethical code and subsequent social and economic damages. Students will learn what it means to be both independent in both fact and appearance. Students successfully completing this Accounting Ethics course will earn 4.0 quarter units which are eligible to be...

This course provides an introduction to the principles and concepts of enterprise risk management (ERM). Framework from the Committee of Sponsoring Organizations’ (COSO) and guidelines from the International Organization for Standardization (ISO) will be covered. Topics include the definition of risk, the ISO 31000 risk management principles, and COSO 2004 ERM-Integrated framework. Students will learn about oversight and leadership, ERM and strategic management, alignment of ERM with internal control, audit and compliance function. Key objectives of the course Understand background,...

Financial statement analysis has many applications, including the evaluation of department and senior management performance, accounting compliance, and the profitability of business activities. Accounting principles, economic theory and empirical research are integrated to provide a framework for analysis. Students will be introduced to the concepts of analyzing and evaluating accrual-based financial statements using various analytical methods including ratio analysis and market comparisons. ROI, equity, and credit analysis will also be covered. Many of the topics discussed in this class...

This course introduces the tools for identifying and discovering fraud in a business environment. Fraud heuristics, theory and criminal profiles are studied through case studies. Accounting investigation techniques are explored. Topics include: cash misappropriation, corruption, financial statement fraud, and cybercrime. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course cannot be completed at an accelerated rate. UC San...

Government and Not for Profit accounting is a critical aspect of managing organization having profound impact on the public. This course provides key learning outcomes to develop professionals working in, or looking to provides services in these important sectors. This course is intended for advanced accounting students to learn the characteristics of, financial reporting standards to governmental and not-for-profit organizations. Program courses are taught by subject matter experts and experienced faculty, offering a current and relevant curriculum to meet the CPA Evolution Exam 2024...

The purpose of this course is to introduce students to concepts, strategies and best practices in information systems governance, control and audit. This course provides theory and practice of information systems, IT governance, IT infrastructure, systems development, data management and business continuity planning. Upon completion of this course, students will be able to gain understanding of information systems and data management concepts to effectively apply them in information systems reviews and control testing. Format This course is offered in an online asynchronous format. There...

Topics include the definition of internal auditing, the International Professional Practices Framework (IPPF) standards by the Institute of Internal Auditors, risk, corporate governance, internal controls, and conducting internal audit engagements. Students will be introduced to report writing, wrap-up and follow-up. Material will also feature information related to managing an internal audit department, planning, sampling, working papers, flowcharting, data analytics, IT, fraud risks, external and internal quality assessments. Additional areas of focus include major operational audit areas...

Gain an overview of tax and accounting methodology requirements, and strategies in relation to the development and management of rental real estate and other real estate transactions. Topics covered include: accounting reports; tax depreciation; Schedule E preparation; real estate loss rules; and Like-Kind Exchange Tax strategies. Course material is especially applicable to property managers, landlords, real estate investors, and accounting professionals. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly...

Death and taxes are two sure things in life. As a professional working as a CPA or accountant, tax procedure is something that you will encounter frequently in your field. Most taxpayers will rely on their accountant or CPA when tax issues arise and will seek your professional guidance to navigate the procedures associated with their tax controversy or issue. It is crucial that CPAs and accountants understand not only the substantive tax law, but also but how a typical tax dispute is resolved through federal tax procedure. This course will help CPA’s and accountants gain knowledge to help...

Students successfully completing this course will earn quarter units which may be eligible to be used towards the CA Board of Accountancy's educational requirement for CPA Exam eligibility and licensure. For more information contact unexbusa@ucsd.edu or https://www.dca.ca.gov/cba/ Learn the various strategies related to finance and accounting when applied to healthcare environments. Topics include: insurance reimbursement, accounting statements, cost allocation, compounding and discounting, financial risk, debt and equity financing, ROI analysis, revenue cycle management, and supply chain...

This course covers the AICPA Code of Professional Conduct. Students will discuss the conceptual framework and the necessity of ethics in the application of accounting principles, tax preparation and attest services. Throughout the course students will review actual cases where professional accountants have failed to uphold the moral and ethical code and subsequent social and economic damages. Students will learn what it means to be both independent in both fact and appearance. Students successfully completing this Accounting Ethics course will earn 4.0 quarter units which are eligible to be...

Death and taxes are two sure things in life. As a professional working as a CPA or accountant, tax procedure is something that you will encounter frequently in your field. Most taxpayers will rely on their accountant or CPA when tax issues arise and will seek your professional guidance to navigate the procedures associated with their tax controversy or issue. It is crucial that CPAs and accountants understand not only the substantive tax law, but also but how a typical tax dispute is resolved through federal tax procedure. This course will help CPA’s and accountants gain knowledge to help...

Are you an entry-level auditor, accounting student or professional who needs to learn or review auditing objectives and techniques? This course will teach you about internal control processes and procedures based on Generally Accepted Auditing Standards; audit procedures and techniques; recent developments and trends in auditing; and the history and development of auditing practices through case studies, lectures and in-class discussions. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will...

This course introduces the tools for identifying and discovering fraud in a business environment. Fraud heuristics, theory and criminal profiles are studied through case studies. Accounting investigation techniques are explored. Topics include: cash misappropriation, corruption, financial statement fraud, and cybercrime. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course cannot be completed at an accelerated rate. UC San...

This course provides legal professionals with an overview of important legal issues related to formation of business entities. Topics include sole proprietorships, partnerships (general, limited, and professional), corporations, and limited liability companies. Students will learn how to prepare documents and practical guidelines for the formation and maintenance of these business entities. Students will be able to analyze the various business entities to determine which business entity may be best for a particular situation.

Business entities are formed, operated and dissolved. This course identifies the fundamental differences and characteristics of major business organizations such as sole proprietorships, partnerships (general, limited and professional) and corporations. Students will gain an understanding of and ability to apply the basic principles of agency law. By the end of the course, each participant will have prepared an example of corporate formation and minute book including stock ledger and important government filed papers.

In today's rapidly evolving business landscape, understanding the fundamentals of Artificial Intelligence (AI) is essential for effective leadership and decision-making. This course is designed to provide individuals in or aspiring to be in mangement and leadership roles with a comprehensive overview of AI technologies, applications, and strategic implications within organizations. Students will gain a comprehensive understanding of AI concepts, terminology, and applications relevant to managerial decision-making.

Accepting Applications for Winter untill February 5, 2025 Apply Now The Essentials of Leadership and Management (ELM) program is led by a diverse group of experienced faculty and industry experts, designed to cultivate advanced leadership, communication, teamwork, and project management skills for mid-level managers. Over the course of 14 weeks, this program provides an interactive learning environment that emphasizes collaboration, problem-solving, personal reflection, and peer coaching. Program content is tailored to deliver practical tools and strategies that participants can immediately...

The ability to transform and adapt as leaders to meet the demand of an ever changing business environment is crucial in our current economy. Continual growth and personal development are imperative for leaders to be successful in our complex global economy. Transformational Leadership distinguishes between the skills of management and leadership, focusing on fundamental transformation from the inside out. This course helps individuals assess both how they show up as leaders (their “Way of Being”) and how they get work done (“Way of Doing”), which are equally important for leadership...

The purpose of this course is to introduce students to concepts, strategies and best practices in information systems governance, control and audit. This course provides theory and practice of information systems, IT governance, IT infrastructure, systems development, data management and business continuity planning. Upon completion of this course, students will be able to gain understanding of information systems and data management concepts to effectively apply them in information systems reviews and control testing. Format This course is offered in an online asynchronous format. There...

This course provides an introduction to the principles and concepts of enterprise risk management (ERM). Framework from the Committee of Sponsoring Organizations’ (COSO) and guidelines from the International Organization for Standardization (ISO) will be covered. Topics include the definition of risk, the ISO 31000 risk management principles, and COSO 2004 ERM-Integrated framework. Students will learn about oversight and leadership, ERM and strategic management, alignment of ERM with internal control, audit and compliance function. Key objectives of the course Understand background,...

Death and taxes are two sure things in life. As a professional working as a CPA or accountant, tax procedure is something that you will encounter frequently in your field. Most taxpayers will rely on their accountant or CPA when tax issues arise and will seek your professional guidance to navigate the procedures associated with their tax controversy or issue. It is crucial that CPAs and accountants understand not only the substantive tax law, but also but how a typical tax dispute is resolved through federal tax procedure. This course will help CPA’s and accountants gain knowledge to help...

Gain an overview of tax and accounting methodology requirements, and strategies in relation to the development and management of rental real estate and other real estate transactions. Topics covered include: accounting reports; tax depreciation; Schedule E preparation; real estate loss rules; and Like-Kind Exchange Tax strategies. Course material is especially applicable to property managers, landlords, real estate investors, and accounting professionals. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly...

Explore a comparative overview of the various business entities: the formation, capital structure and tax treatment of the sole proprietor, general and limited partnerships, LLPs, LLCs and S and C Corporations; and converting the existing entity into another type of entity. The course progresses into tax and strategic planning throughout the life cycle of the business. Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course...

Students successfully completing this course will earn quarter units which may be eligible to be used towards the CA Board of Accountancy's educational requirement for CPA Exam eligibility and licensure. For more information contact unexbusa@ucsd.edu or https://www.dca.ca.gov/cba/ The critical role of accounting and finance requires technical competencies used in decision support for all areas of healthcare management. Acquire the art of visualizing healthcare financial data by learning skills and strategies to prepare and import data into Tableau and create dashboards for financial...

Financial statement analysis has many applications, including the evaluation of department and senior management performance, accounting compliance, and the profitability of business activities. Accounting principles, economic theory and empirical research are integrated to provide a framework for analysis. Students will be introduced to the concepts of analyzing and evaluating accrual-based financial statements using various analytical methods including ratio analysis and market comparisons. ROI, equity, and credit analysis will also be covered. Many of the topics discussed in this class...

Cryptocurrency is a real and persistent asset class that smart investors and consumers must begin to understand. Blockchain is a powerful, decentralized transactional network that has the potential to disrupt and replace the transactional and geopolitical we know today. This course will examine crypocurrencies as the exist today and consider their significant impact upon the future of the world. Learning Outcomes: Be able to differentiate between valid and speculative cryptocurrencies. Describe how cryptocurrency is managed, owned and traded. Understand the origins of blockchain, how it...

Students successfully completing this course will earn quarter units which may be eligible to be used towards the CA Board of Accountancy's educational requirement for CPA Exam eligibility and licensure. For more information contact unexbusa@ucsd.edu or https://www.dca.ca.gov/cba/ The critical role of accounting and finance requires technical competencies used in decision support for all areas of healthcare management. Acquire the art of visualizing healthcare financial data by learning skills and strategies to prepare and import data into Tableau and create dashboards for financial...