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MGMT 1A –Principles of Accounting

Spring 2025 – 4 Units – In person

Course Syllabus

Teaching Team Information

Course meeting times and location

Course Objectives

The objective of this course is to introduce financial accounting.  Initially, students will be introduced to the four basic financial statements, including the income statement, the statement of owner’s equity, the balance sheet and the statement of cash flows.  Students will learn how to prepare these financial statements.  Students will then learn how to record business transactions using journal entry and ledgers.  The course will focus on the specific issues associated with recording transactions with respect to the asset side of the balance sheet as well as the current liability section.  (Non-current liabilities and equity are covered in Management 1B).  Generally accepted accounting principles, as well as accounting assumptions will be emphasized throughout the course.

Course Materials

Required:

· Our textbook isFinancial & Managerial Accounting, Ninth Edition by Wild, et al, published by Mc Graw Hill.

This course is part of the UCLA Inclusive Access program.

Evaluation and Grading

There will be three (3) exams which will determine 100% of your final grade. Each exam counts as 33% of your final grade and are non-cumulative.  The final exam (non-cumulative) will be held during Week 10 as noted on the course outline.  Tests will be in person only on scheduled date of exam with only a calculator and writing instrument allowed.  Textbook, notes, or electronics (ie: computer, I PAD, phone) will NOT be allowed for the exams.

Your overall course grade will be curved and determined by how your performance on the exams rank in comparison with other students in the class according to the grade distribution model at Anderson. Note that courses in which an overall grade of C is received must be offset by higher grades in the same term for students to remain in good academic standing at UCLA.  As a guide, the Anderson model guidance is as follows although the class curve will override the model where applicable:

Students may attend any discussion section for the course convenient to their schedule.  Discussion sections are optional but entirely for the benefit of students to serve as a review and question and answer forum each week.  A schedule of Discussion Sections, meeting times and location will be emailed via the Canvas site during the first week of class.

Anderson and Course Policies

Netiquette

The written language has many advantages: more opportunity for reasoned thought, more ability to go in-depth, and more time to think through an issue before posting a comment. However, written communication also has certain disadvantages, such a lack of the face-to-face signaling that occurs through body language, intonation, pausing, facial expressions, and gestures. As a result, please be aware of the possibility of miscommunication and compose your comments in a positive, supportive, and constructive manner.

UCLA Policies

Code of Conduct

All participants in the course are bound by theUCLA Student Conduct Code(https://deanofstudents.ucla.edu/individual-student-code) andUCLA Anderson Honor Code (https://www.anderson.ucla.edu/documents/areas/adm/web/AndersonHonorCode.pdf).

Academic Integrity

UCLA is an institution of learning, research, and scholarship predicated on the existence of an environment of honesty and integrity. As members of the academic community, instructors, students, and administrative officials are all responsible for maintaining this environment. It is essential that all members of the academic community practice academic honesty and integrity and accept individual responsibility for their work. Academic misconduct is unacceptable and will not be tolerated in this course. Cheating, forgery, dishonest conduct, plagiarism, and collusion in academic misconduct erode the University's educational, research, and social roles.  

Students who knowingly or intentionally conduct or help another student engage in acts that violate UCLA’s expectations of academic integrity will be subject to disciplinary action and referred to the Dean of Students’ Office.

Please familiarize yourself withUCLA’s Academic Integrity Policy:https://www.deanofstudents.ucla.edu/Academic-Integrity. Speak to your instructor if you have any questions about what is and is not allowed in this course.

Integrity in Research

Integrity in research includes not just the avoidance of wrongdoing, but also the rigor, carefulness, and accountability that are hallmarks of good scholarship. All persons engaged in research at the University are responsible for adhering to the highest standards of intellectual honesty and integrity in research.

Please familiarize yourself with theUniversity of California Policy on Integrity in Research (https://www.ucop.edu/academic-personnel-programs/_files/apm/apm-190-b.pdf)

Accessible Education & Inclusive Education

Disability Services

UCLA is committed to providing a barrier-free environment for persons with documented disabilities. If you are already registered with the Center for Accessible Education (CAE), please request your Letter of Accommodation in the Student Portal. If you are seeking registration with the CAE, please submit your request for accommodation via the CAE website. Students with disabilities requiring academic accommodations should submit their request for accommodations as soon as possible, as it may take up to two weeks to review the request. For more information, please visit the CAE website (www.cae.ucla.edu), visit the CAE at A255 Murphy Hall, contact CAE by phone at (310) 825-1501, or by telecommunication device for the deaf at (310) 206-6083.

Equity, Diversity, and Inclusion

Please familiarize yourself with UCLA Anderson’s commitment to maintaining an equitable, diverse, and inclusive community:
(https://www.anderson.ucla.edu/about/equity-diversity-and-inclusion)