| source UCLA (X) |
level |
department Management (X) |
Lecture, three hours; discussion, one hour. Not open to freshmen. Introduction to financial accounting principles, including preparation and analysis of financial transactions and financial statements. Valuation and recording of asset-related transactions, including cash, receivables, marketable securities, inventories, and long-lived assets. Current liabilities. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours; discussion, one hour. Requisite: course 1A. Not open to freshmen. Completion of balance sheet with emphasis on debt and equity, including in-depth introduction to time value of money concepts. Introduction to partnership and individual income tax accounting. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Seminar, one hour. Discussion of and critical thinking about topics of current intellectual importance, taught by faculty members in their areas of expertise and illuminating many paths of discovery at UCLA. P/NP grading.
Score: 6.3565636 Details | Listing | Web page
Seminar, three hours; outside study, nine hours. Requisite: satisfaction of Entry-Level Writing requirement. Variable topics seminar that examines specific issues or problems and ways that professionals in management approach study of them. Students define, prepare, and present their own research projects with guidance of professional school faculty member. Letter grading.
Score: 6.3565636 Details | Listing | Web page
Seminar, three hours. Limited to 20 students. Designed as adjunct to lower division lecture course. Exploration of topics in greater depth through supplemental readings, papers, or other activities and led by lecture course instructor. May be applied toward honors credit for eligible students. Honors content noted on transcript. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Tutorial, three hours. Limited to students in College Honors and departmental honors programs. Designed as adjunct to lower division lecture course. Individual study with lecture course instructor to explore topics in greater depth through supplemental readings, papers, or other activities. May be repeated for maximum of 4 units. Individual honors contract required. Honors content noted on transcript. Letter grading.
Score: 6.3565636 Details | Listing | Web page
Tutorial (supervised research or other scholarly work), three hours per week per unit. Entry-level research for lower division students under guidance of faculty mentor. Students must be in good academic standing and enrolled in minimum of 12 units (excluding this course). Individual contract required; consult Undergraduate Research Center. May be repeated. P/NP grading.
Score: 6.3565636 Details | Listing | Web page
Process and discipline of effective spoken presentations. Examination and application of classical and contemporary thinking on substance, structure, and delivery of messages. Elements of graphic presentation of data and presentation technology. Students design and deliver informative and persuasive presentations on key management issues. Critique of all efforts; certain efforts to be videotaped for review. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Not open to freshmen. Essentials of contracts, agency, partnerships, corporations, and other select areas of law in a business environment. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Recommended requisite: course 108. Study of international business legal environment, including general overview of international laws and organizations and comprehensive review of U.S. regulations of international business transactions. Special emphasis on international litigation, commercial transactions, regulation of investments, multinational corporations, and international banking. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
(Formerly numbered 118A.) (Same as Human Complex Systems M130.) Lecture, four hours. Limited to juniors/seniors. Introduction to (1) complexity science as applied to social behavior and (2) agent-based computational modeling. Use of complexity science to bridge old and new conceptions of social science. Newtonian science, neoclassical economics, and old-style approaches to social science all build on assumptions that all basic agents comprising phenomena (atomic particles, atoms, molecules, organisms, people, groups, firms) are homogeneous and go forward in time under equilibrium conditions interspersed with occasional disequilibrium periods. Letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, four hours. Requisite: course 1B. Intermediate-level course in theory and practice of financial accounting. Underlying concepts of asset valuation and income measurement. Measurement and reporting of current and long-term assets, including cash and marketable securities, inventories, plant assets and depreciation, and intangibles. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, four hours. Requisite: course 120A. Intermediate-level course in theory and practice of financial accounting. Underlying concepts of liability recognition and expense, including leases, bonds, and pensions. Shareholder's equity, including earnings per share. Accounting for changing prices. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Requisites: course 1B, one statistics course. Nature, objectives, and procedures of cost accounting and control; job costing and process costing; accounting for manufacturing overhead; cost budgeting; cost reports; joint-product costing; distribution cost; standard costs; differential cost analysis; profit-volume relationships and break-even analysis. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Requisite: course 120B. Comprehensive study of procedures used in verification of financial statements and related information, including ethical, legal, and other professional issues. Auditing of a complete set of financial statements. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Requisite: course 120B. Specialized accounting topics in business combinations, consolidated financial statements, branch accounting, leveraged buyouts, Securities and Exchange Commission, foreign currency transactions, translation of foreign financial statements, partnership ownership changes and liquidations, governmental accounting, and bankruptcy. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Requisite: course 120B. Recommended: course 122. Designed for seniors. Use of "Strategic Management," a computer program that simulates experience on a senior management team. Under real and sometimes adverse economic conditions, teams must make strategic and tactical decisions, evaluate performance results, and compete for key resources, market share, and business opportunities. Emphasis on theories of return on equity, product life cycles, product line margin analysis, issuing debt versus equity, and other topics that allow students to apply accounting principles learned in previous courses. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, four hours. Requisite: course 120B. Comprehensive study of concepts and procedures used to interpret and analyze balance sheet, income statement, and statement of cash flows. Calculation and interpretation of financial ratios and credit analysis. Valuation theory using both discounted cash flows and residual income model. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Requisite: course 1B. Study of fundamental income tax problems encountered by individuals and other entities in analyzing business, investment, employment, and personal decisions. Special emphasis on role of tax rules in capital transactions and decision making. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Requisite: course 1B. Recommended: course 127A. Study of tax issues arising in formation, operation, and termination of corporations and partnerships. Special emphasis on closely held enterprises, including S corporations. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Recommended requisite: course 127A. Study of two principle areas of international taxation from U.S. regulatory perspective: taxation of American citizens and companies conducting business in international arena (outbound transactions) and taxation of foreign nationals and companies who invest or conduct business in the U.S. (inbound transactions). P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Requisite: course 120B. Selected topics in public accounting, including mergers and acquisitions, public-company status and going-public process, role of partner, serving entrepreneurial clients, and fund accounting. Discussion of case study of current interest in accounting profession. Business plan preparation. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Requisites: course 1B, one statistics course. Study of financial decision making by business firms, with emphasis on applications of economic and accounting principles in financial analysis, planning, and control. Extensive use of problems and cases to illustrate varied analytical techniques employed in decision making. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Requisite: course 130A. Analysis of capital budgeting and working capital management. Review of long-term financing through security markets and lease contracts. Management of financial risk using options, futures, and forward contracts. Study of merger and acquisition processes and reorganization under bankruptcy laws. P/NP or letter grading.
Score: 6.3565636 Details | Listing | Web page
Lecture, three hours. Requisite: course 130A. Principles underlying investment analysis and policy; salient characteristics of governmental and corporate securities; policies of investment companies and investing institutions; relation of investment policy to money markets and business fluctuations; security price-making forces; construction of personal investment programs.
Score: 6.3565636 Details | Listing | Web page
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