Accounting/ CPA Preparation - UCSC Extension Silicon Valley
Accounting/ CPA Preparation - UCSC Extension Silicon Valley
Accounting/ CPA Preparation - UCSC Extension Silicon Valley
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<strong>Accounting</strong> and <strong>CPA</strong> <strong>Preparation</strong> Open House<br />
Join us for a FREE Open House to learn how our <strong>Accounting</strong> Certificate and foundation courses for Certified Public <strong>Accounting</strong> help<br />
mid-career and aspiring professionals earn credentials in financial management. Meet a panel of instructors and students as they share first-hand<br />
knowledge and experience with the exciting opportunities available today in one of <strong>Silicon</strong> <strong>Valley</strong>’s fastest growing fields. This quarterly event is<br />
a great introduction to opportunities you can discover through <strong>UCSC</strong> <strong>Extension</strong> <strong>Silicon</strong> <strong>Valley</strong>.<br />
Course 23393<br />
For information and to register, visit ucsc-extension.edu/events<br />
FREE EVENT<br />
<strong>Accounting</strong> Required Courses<br />
Introduction to <strong>Accounting</strong> I,<br />
Financial <strong>Accounting</strong><br />
The fundamentals of financial accounting are<br />
presented in this course, as well as the identification,<br />
measurement and reporting of the financial effects<br />
of economic events on enterprises, including accrual<br />
account concepts; transaction analysis, recording and<br />
processing (journals and ledgers); preparation, understanding<br />
and analysis of financial statements (income<br />
statement, balance sheet and cash-flow statement);<br />
accounting for sales and cost of sales; inventory<br />
valuation; depreciation of operational assets;<br />
accounting for investments; and accounting for<br />
liabilities and present value concepts.<br />
Course 3658<br />
Introduction to <strong>Accounting</strong> II,<br />
Managerial <strong>Accounting</strong><br />
This course covers managerial accounting and how<br />
to evaluate cost-accounting data in order to help management<br />
do its job effectively in the areas of planning,<br />
control, motivation, communication, evaluation<br />
of performance and decision making. Accordingly,<br />
selected topics such as traditional and activity-based<br />
costing, standard costing, relevant costing, variable<br />
costing, cost-volume-profit analysis, short- and longterm<br />
budgeting, alternative decisions, performance<br />
measurement, responsibility accounting and<br />
transfer-pricing are presented.<br />
Course 1224<br />
Intermediate <strong>Accounting</strong> I<br />
Designed for those specializing in accounting, this<br />
intermediate-level course covers the theory and<br />
application of accounting. It emphasizes revenue<br />
recognition, current assets and liabilities, and<br />
fixed-asset accounting.<br />
Course 5675<br />
Intermediate <strong>Accounting</strong> II<br />
This course is the continuation of topics learned in<br />
“Intermediate <strong>Accounting</strong> I.” Through lecture, readings<br />
and exercises, this course covers investment accounting,<br />
bonds, pensions, leases and earnings per share.<br />
Course 6381<br />
<strong>CPA</strong> Advanced Courses<br />
<strong>Accounting</strong> for Government<br />
and Nonprofit Organizations<br />
This course presents principles, objectives and<br />
methods of accounting for governmental and other<br />
nonprofit organizations. The focus is on the accounting<br />
and reporting issues of state and local governmental<br />
entities, including discussion of GASB 34.<br />
Coverage is also given to the accounting and financial<br />
statement issues of nongovernmental, not-for-profit<br />
organizations. This course is highly recommended for<br />
individuals who plan to sit for the <strong>CPA</strong> exam. Public<br />
administrators who plan to provide financial management<br />
or consulting services to government and<br />
nonprofit entities will also find this course helpful.<br />
Course 2633<br />
Advanced <strong>Accounting</strong><br />
Designed for accountants, accounting students,<br />
professionals and those preparing for the <strong>CPA</strong> exam -<br />
ination, this course focuses on advanced financial<br />
reporting topics that are consistently included on the<br />
<strong>CPA</strong> examination. The course covers consolidated<br />
financial statements, accounting for intercompany<br />
transactions, and for business combinations. Limited<br />
tax aspects of consolidated financial statements,<br />
including accounting for foreign currency transactions<br />
and operations are addressed. The course<br />
delves into segment (line-of-business) reporting,<br />
interim (quarterly) financial reporting, partnerships,<br />
and financial and economic analysis using real-world<br />
cases and development of Excel spreadsheets.<br />
Course 1013<br />
Auditing and Attestation<br />
This course shows how to perform an audit of an<br />
organization’s financial statements to determine<br />
whether the current financial position and results of<br />
operations are presented fairly and are free of significant<br />
errors. Upon completion, students should be<br />
able to evaluate the internal controls and conduct<br />
an audit of a small company. Students receive solid<br />
preparation for the auditing section of the <strong>CPA</strong> exam.<br />
Enrollment Information<br />
Visit ucsc-extension.edu/accounting, for the most up-to-date information about all our courses<br />
and programs, including textbooks, instructors, schedules and locations.<br />
Enroll online at ucsc-extension.edu.<br />
Course 2658<br />
Corporate Income Tax <strong>Accounting</strong><br />
Federal income tax topics are examined:<br />
incorporation, corporate capital structure, dividends<br />
and redemptions, mergers and reorganizations,<br />
liquidations, and the transfer ability of tax attributes.<br />
Also covered are the fundamental legal concepts,<br />
statutory provisions, and computational procedures<br />
of taxable income and deductions, passive activities,<br />
alternative minimum tax, property transactions,<br />
deferred compensation, and taxation factors relevant<br />
to business decisions. The S Corporation is explored<br />
as an alternative to the regular corporation and<br />
other modes of operation.<br />
Course 5744<br />
Cost <strong>Accounting</strong><br />
The requirements for cost accounting, the standards<br />
used to evaluate cost-accounting systems, management<br />
uses for cost-accounting data and the correct<br />
processes for implementing systems form the basis of<br />
this course. The methods required by the Generally<br />
Accepted <strong>Accounting</strong> Principles (GAAP) are<br />
addressed. Topics include the flow of costs through<br />
a firm; the difference between a job order costing<br />
system and a process costing system; the use of<br />
standard costing; and how management uses data.<br />
Course 2841<br />
Financial Statement Analysis<br />
This course presents financial statements as a set<br />
of dynamic instruments used to support management<br />
decision making and to protect the public interest.<br />
Participants learn to create documents like annual<br />
reports and analyze these for common problems<br />
affecting valuation, sustainable corporate performance<br />
and bankruptcy forecasting/ avoidance.<br />
Course 6938<br />
Income Tax <strong>Accounting</strong><br />
This course examines current federal revenue law<br />
as related to individual income taxation. It covers<br />
sole proprietorship and small business taxation as<br />
well as real property transactions, with emphasis on<br />
issues relating to all aspects of individual taxation.<br />
Particular attention is given to the effects of the<br />
current tax law, including capital gains and losses,<br />
adjustments to gross income, itemized deductions,<br />
tax credits, tax payments and estimated taxes.<br />
This course implements practical application of<br />
tax law through preparation of tax forms and<br />
planning for individuals.<br />
Course 3300<br />
Courses continue on reverse…