• Accounting Courses

Employment for accountants and auditors is
expected to increase 18 percent through 2016.
—Copyright 2009 CareerBuilder, LLC—Reprinted with permission
Accounting Courses
CIA® Exam Preparation Program
Winter 2010
w w w.extension.ucdavis.edu/ business
Business and
ManageMent
CONTINUING AND PRO F E S S I O N A L E D U C AT I O N
Accounting certificAte ProgrAm
The Accounting Certificate Program provides a working understanding of accounting principles and financial reporting practices.
It will help you gain the knowledge to enter the accounting field or develop your financial business management skills.
Key foundational courses offered during other academic quarters:
Principles of Financial Accounting
Examine accounting theory, principles and practice. Learn about accrual account concepts, transaction analysis, and recording and
processing (journals and ledgers) methods. Gain an in-depth understanding of the preparation and analysis of financial statements.
Financial Statement Analysis
Learn to analyze financial statements and how to integrate accounting concepts and principles into your statements. Examine the
analytical tools for assessing a company’s performance, the concept of quality of earnings and the approaches to valuation.
CertifiCate Program in aCCoUnting • QUarterly SChedUle of CoUrSeS
REQUIRED COURSES (16 units) # Units F W SP SU
Principles of Financial Accounting 4 ■ ▲
Principles of Managerial Accounting 4 ■
Financial Statement Analysis 4 ▲ ■
Intermediate Accounting 4 ■
ElECtIvE COURSES (Choose two) # Units F W SP SU
Auditing 4 ■
Accounting for Governmental and
4 ■
Nonprofit Organizations
Business Law 3 ■
Individual Income Taxation 4 ■
Taxation of Business Entities 4 ■
■ Classroom format ▲ Online format
Schedules are subject to change. Check our website for the latest schedule and course information:
www.extension.ucdavis.edu/business or call (800) 752-0881. F=Fall W=Winter SP=Spring SU=Summer
FREE INFORMATION SESSION
Accounting Certificate Program
Fulfill the educational requirements to become a CPA. The Accounting Certificate Program pro-
vides you with working knowledge of accounting principles and financial reporting practices, and
helps you build a solid foundation to enter the accounting field or further develop the financial
business management skills you already have.
If you’d like to advance to a more professional level or are seeking to understand general financial
management better, please plan to attend our free information session to learn more about career
trends, program content and format, and to meet our instructors and staff members.
R e s e Rve yo u R s eat to day!
1 meeting.
March 3: Wed., 5:30-7 p.m.
Sacramento: Sutter Square Galleria, 2901 K St.
No Charge. Enroll in section 093OPE100.
Winter Accounting courses
You may take these courses individually or Intermediate Accounting
as part of the Accounting Certificate Program. 4 quarter units academic credit, X456.6.
Principles of Managerial Gain a thorough understanding of the
Accounting theory behind best practices in accounting
and learn to incorporate those theories into
4 quarter units academic credit, X407.6.
practical usage. Focus on the preparation of
Organizations depend on managerial accoun- principal accounting statements, including
tants to provide them with the information the recording, valuation and presentation
to direct and control their operations. Learn of cash, temporary investments, receivables
what kinds of financial information are and inventories. Explore accounting
needed within an organization, where this concepts for physical plants and equipment,
information can be obtained, and how manag- intangibles, current assets and liabilities,
ers use this information to plan, control and fixed asset accounting and current obliga-
make decisions. Explore the concepts, theory tions.
and practice of the cost-control function
Required textbook: Intermediate Accounting,
of management with regard to planning
vol. 1, 13th ed., by Kieso, Weygandt and
operations, controlling activities and decision
Warfield, ISBN 9780470423684.
making. Focus on the internal use of data as
opposed to external reporting. Examine cost Prerequisite: Principles of Financial
behavior and forecasting, capital budgeting, Accounting.
activity-based costing and A.B.C. manage- DON ADCOCK, M.S., CPA, is a senior
ment, costs of quality and productivity manager with Ernst & Young, LLP, where
improvement programs, cost-volume analysis, he has been since 1988. His expertise is
tactical decision making and transfer pricing. in tax and accounting for companies and
Note: You should read the first chapter of the individuals, entity forms and all state in-
required textbook before the first class meeting. come tax systems. Adcock has been a guest
lecturer and is a frequent instructor for
Required textbook: Introduction to Ernst & Young’s internal training programs.
Management Accounting, 14th ed., by Charles He is a member of the California Society
T. Horngren, ISBN 9780136141501. of Public Accountants and the American
Prerequisite: Principles of Financial Accounting. Institute of Certified Public Accountants.
ROBERT WARREN, CPA, has more than 10 ■ 12 meetings.
years of experience in accounting for both ■ Jan. 6-March 31: Wed., 5:40-9 p.m.
the public and private sectors. His primary (No meeting March 24.)
focus has been on technology and service ■ Sacramento: Sutter Square Galleria,
industries. 2901 K St.
■ 12 meetings. ■ $695 ($745 if postmarked after
■ Jan. 5-March 23: Tues., 5:40-9 p.m. 12/23/2009). Enroll in section
■ Sacramento: Sutter Square Galleria, 093ACC104.
2901 K St. ■ Special discounts: Groups.
■ $695 ($745 if postmarked after
12/22/2009). Enroll in section 093ACC102.
■ Special discounts: Groups.
Required course
Elective course
 Accounting for Governmental FR E E I N FO R M ATI O N S E SS I O N
and Nonprofit Organizations Certified Internal Auditor Exam
4 quarter units academic credit, X407.8. Preparation
Gain an understanding of the characteristics Firms in the U.S. lost 7 percent (more than
of governmental and nonprofit accounting $994 billion) of their revenue in 2007 be-
with an emphasis on the various fund types cause of fraud. Economic downturns increase
and account groups. Review and evaluate the the exposure to fraud, so today’s business
most recently recommended accounting and climate requires that organizations become
financial reporting practices for state and local more proactive in their auditing practices.
governmental units. Explore both the theo- Accounting and audit professionals have
retical and practical aspects of governmental a distinct advantage after obtaining the
internationally recognized Certified Internal
and nonprofit accounting.
Auditor ® (CIA®) certification offered by the
Required textbook: Accounting for Institute of Internal Auditors.® As the only
Governmental and Nonprofit Entities, 15th globally accepted certification for internal
auditors, CIA® certification is the accepted
ed., by Wilson, Kattelus and Reck, ISBN
criteria by which auditors establish their
9780073379609. competency and professionalism. The
Prerequisite: Principles of Financial Accounting Certified Internal Auditor Exam Preparation
Program provides you with an enriching
or an equivalent course.
educational experience and the knowledge
MARY KHOSHMASHRAB, M.B.A., CPA, that you are fully prepared to take the CIA®
is a member of the American Institute examination. If you are a CIA® candidate, a
of Certified Public Accountants and the manager seeking training for your staff or an
accounting student just starting out, UC Davis
California Society of Certificated Public Extension’s IIA® CIA® Learning System™
Accountants. She has more than 12 years preparation program can help you
of experience in accounting and public accomplish your certification and profes-
auditing, including troubled school districts, sional development goals.
cities and counties; special project audits, If you’re interested in expanding your
i.e., “pork projects,” of state and federal grant career opportunities, please plan to attend
programs; and healthcare and energy audits. this free information session to learn about
Khoshmashrab has also worked for the the requirements for the CIA® examination,
who qualifies and what the field has to offer.
California Attorney General’s Office, where Meet with our staff and faculty and get
she performed reviews and investigations of answers to your questions.
corporations. R e s e Rve yo u R s eat to day!
■ 10 meetings.
1 meeting.
■ Jan. 14-March 18: Thurs., 5:30-9:30 p.m.
Feb. 1: Mon., 5:30-7 p.m.
■ Sacramento: Sutter Square Galleria,
2901 K St. Sacramento: Sutter Square Galleria,
■ $675 ($725 if postmarked after 2901 K St.
12/31/2009). Enroll in section 093ACC109. No Charge. Enroll in section 093OPE600.
■ Special discounts: Groups.
“these courses supplied a strong foundation to advance my career and opened an
! opportunity to channel myself with an excellent group of people. UC Davis Extension
offers a wide variety of programs that perfectly fit into my life as a parent and
working professional. I strongly recommend this program.”
—Elvamae F. Bolano, sr. accountant, AlPHA Fund
Required course
Elective course
certified internAl Auditor exAm
PrePArAtion ProgrAm
Providing the knowledge auditors need to excel.
Many accounting professionals find they resources. You will be required to access the
have a distinct professional advantage after IIA® CIA® Learning System™ website to
passing the Certified Internal Auditor® complete each course.
(CIA®) examination offered by the Institute Note: Enrollment two weeks before the
of Internal Auditors.® As the only globally start date is highly recommended to ensure
accepted certification for internal auditors, your course materials are available at the
CIA® certification is the accepted criteria by first session. There are no refunds for
which auditors establish their competency course materials that have been opened.
and professionalism. Prepare yourself for
the exam with this IIA® CIA® Learning For more information about CIA® exam-
System™ preparation program. ination eligibility, visit the IIA® website.
This in-depth review is divided into four www.theiia.org
courses, each with a very specific focus. Prerequisites: Bachelor’s degree. One year
Ideally you would take the complete of professional work experience in risk,
four-course series to adequately prepare for governance, control, internal auditing,
success in passing the CIA® examination. external auditing or any accounting law
However each course is designed to stand or finance role is highly recommended.
on its own. This allows you the flexibility
of enrolling in the entire program or select-
Enroll in all four courses and save!
ing the courses most relevant to your needs. See next page for course descriptions.
Who should enroll VICKI MCINTYRE, CPA, CIA, is vice
president of FirstPlus Resolutions, Inc.,
This comprehensive program is essential where she specializes in enterprise risk
for chief audit executives, audit managers, management, governance, compliance
audit staff or anyone responsible for risk and internal audits. She has a broad
management or who needs to expand their range of internal audit, public accounting,
knowledge of internal auditing practices. regulatory supervision and financial,
Comprehensive and compliance and risk management experi-
interactive learning tools ence. McIntyre is currently the western
district advisor for the Institute of Internal
The Internal Auditor Certification Auditors (IIA®) and a two-term past
Preparation Program is based on The president of the Orange County Chapter
IIA® CIA® Learning System™ program. of the IIA.®
Available exclusively through the IIA® and
its partners, this exceptional CIA® exam ■ 8 meetings.
preparation and professional development ■ Feb. 27, March 6, April 3, 10, May 8, 15,
program provides you with the entire 22 & June 12: Sat., 8:30 a.m.-5 p.m.
global CIA® exam syllabus. The IIA® CIA® ■ Sacramento: Sutter Square Galleria,
Learning System™ materials include 2901 K St.
comprehensive print materials, interactive ■ $1,995. Includes course materials.
online review, pre- and post-tests, and other Enroll in section 093ACC300.
■ Special discounts: Groups. IIA members.
certified internAl Auditor exAm
PrePArAtion ProgrAm
1. Internal Auditing 3. Internal Auditing Analysis
Risk, Control and Governance 2 quarter units academic credit, X413.2.
1.5 quarter units academic credit, X413. Explore business and information technology
Examine IIA attribute standards and learn
® processes as they relate to the internal audit.
the elements of risk and control. Explore Examine techniques of managerial accounting
the nature of what is needed to conduct an that will help you conduct internal audits
and how to use information technology to
internal audit, focusing on risk management,
your advantage. Learn the regulatory, legal
control and governance. Learn to plan
and economic features of internal audits and
engagements and establish a risk-based plan
improve your assessment of your organiza-
to determine the priorities for internal audit tion’s financial fitness.
activity.
■ 3 meetings.
■ 2 meetings. ■ May 8, 15 & 22: Sat., 8:30 a.m.-5 p.m.
■ Feb. 27 & March 6: Sat., 8:30 a.m.-5 p.m. ■ Sacramento: Sutter Square Galleria,
■ Sacramento: Sutter Square Galleria, 2901 K St.
2901 K St. ■ $795. Includes course materials. Enroll in
■ $660. Includes course materials. Enroll in section 093ACC303.
section 093ACC301.
■ Special discounts: Groups. IIA members.
■ Special discounts: Groups. IIA members.
4. Internal Auditing Management
2. Internal Auditing Engagements
.5 quarter units academic credit, X413.3.
1.5 quarter units academic credit, X413.1.
Learn to strategically manage internal audits
Learn to conduct internal audit engagements in today’s global business environment.
and monitor their outcomes. Expand your Examine organizational behavior, and
knowledge of the elements of fraud and how discover negotiating techniques that will help
to detect them. Acquire specific tools for audit you manage internal audits more smoothly
engagements and improve your ability to and successfully.
bring them to a successful conclusion.
■ 1 meeting.
■ 2 meetings. ■ June 12: Sat., 8:30 a.m.-5 p.m.
■ April 3 & 10: Sat., 8:30 a.m.-5 p.m. ■ Sacramento: Sutter Square Galleria,
■ Sacramento: Sutter Square Galleria, 2901 K St.
2901 K St. ■ $395. Includes course materials. Enroll in
■ $660. Includes course materials. Enroll in section 093ACC304.
section 093ACC302. ■ Special discounts: Groups. IIA members.
■ Special discounts: Groups. IIA members.
 also of interest
FREE INFORMATION SESSION
Personal Financial Planning Certificate Program
If you’re considering a career in financial planning or just want to improve your own personal
investment skills, you won’t want to miss this free information session for UC Davis Extension’s
CFP® Board-Registered Personal Financial Planning Certificate Program.
Please plan to attend and meet with our staff, faculty and industry leaders to discuss and learn
about CFP® educational requirements; certificate program content, course sequence and focus;
career trends; and answers to frequently asked questions. This program is registered with the
Certified Financial Planner Board of Standards, Inc.
Certified Financial Planner Board of Standards, Inc. owns the trademarks CFP®, CERTIFIED
FINANCIAL PLANNER™ and ® certification marks in the U.S., which it awards to individuals
who successfully complete the CFP Board’s initial and ongoing certification requirements.
R e s e Rve yo u R s eat to day!
1 meeting.
March 9: Tues., 5:30-7:30 p.m.
Sacramento: Sutter Square Galleria, 2901 K St.
No Charge. Enroll in section 093OPE300.
w w w.ex tension.ucdavis.edu/ busine s s
g en er al in for m ation
DISCOUntS
Groups: Enroll as a group or team of three or more, and receive a 10 percent discount on each enrollment. Team training allows you to share
the learning experience with your co-workers, so concepts and techniques learned are even easier to apply on the job. All registrations must be
submitted at the same time and fees paid with one check, credit card or purchase order.
IIA members: Institute of Internal Auditors members are eligible for a 10 percent discount off all construction management courses.
Discounts cannot be combined and are not retroactive. Membership will be verified.
ORDERInG tEXtBOOKS
Prior to ordering your textbook, check the website for the latest textbook information as this information can change. You may purchase your book from any
vendor you choose. Prices can vary widely so you might want to try using a comparison site like bestbookbuys.com.
ACADEmIC CREDIt
Academic credit for UC Davis Extension courses is awarded in quarter units and represents graded, non-degree work. UC Davis Extension does not offer
degrees; however, students may petition for acceptance of their Extension credit toward degree programs.
tAX DEDUCtIBIlIty OF EDUCAtIOnAl EXPEnSES
Expenses of education — including registration fees, travel, meals and lodging — may be deductible if they maintain or improve professional skills or meet
the express requirement of an individual’s employer. Contact a certified public accountant for more information, or visit www.irs.gov/taxtopics.
IF yOUR PlAnS CHAnGE
Refunds, less a $30 processing fee, will be granted if the request is received seven calendar days before the course begins. At that time, you can also discuss
transferring your enrollment to another program or sending a substitute. Requests for withdrawal without a refund must be received before the last meeting
of the course. Requests for withdrawals or refunds may be made by phone, fax or in writing. Please include the student’s name, course title and course
section number. For information about other alternatives, call UC Davis Extension at (800) 752-0881.
The University of California does not discriminate in any of its policies, procedures or practices. The university is an affirmative action/
equal opportunity employer.
Not produced at state expense.
UC Davis Extension is a self-supporting, nonprofit organization funded by course fees, grants and contracts.
 By mail complete this form and send it to the Registration Office, UC Davis Extension, By fax to (530) 757-8558. If you are enrolling with a company purchase order, please fax a completed
enrollment form along with a copy of the purchase order. For security purposes we can no longer accept credit
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