Program Overview

Principles of Financial Accounting

The course is the first in a two-course Principles of Accounting sequence that provides an introduction to accounting theory, principles, and practice.

Course Details

• Duration: As few as 5 weeks
• Units: 4.0
• Current Formats: In Person, Online
• Cost: Starting at $905.00

What You Can Learn

Develop the skills to communicate and process financial information, record, analyze, and summarize information used in preparing balance sheets and income statements, and learn the accounting skills associated with purchases and sales, receivables and payables, cash and inventories, plant and equipment, depreciation, natural resources, intangible assets, and payrolls. Understand various forms of business structures: sole proprietorships, partnerships, and publicly traded corporations.

About This Course

This course is the first in a two-course Principles of Financial Accounting sequence and provides an introduction to accounting theory, principles, and practice. Instruction covers the uses, communication, and processing of accounting information, as well as the recording, analyzing, and summarizing of procedures used in preparing balance sheets and income statements. Additional topics include accounting for purchases and sales, receivables and payables, cash and inventories, plant and equipment, depreciation and natural resources, intangible assets, and payrolls. Sole proprietorships and partnerships are also examined. Transferable for UC credit.

Spring 2026 Schedule

In-Person Section

• Date: March 31 - June 9
• Time: Tuesday 6:00PM - 9:00PM PT
• Instructor: David Harmon
• Fee: $905.00
• Location: UCLA Extension Gayley Center in Westwood

Online Sections

• Date: March 30 - May 3 (5-week accelerated class)
• Instructor: Winny Poon
• Fee: $905.00
• Date: March 30 - June 14
• Instructor: Kurt Hull
• Fee: $905.00

Summer 2026 Schedule

In-Person Section

• Date: June 23 - September 1
• Time: Tuesday 6:00PM - 9:00PM PT
• Instructor: David Harmon
• Fee: $905.00
• Location: UCLA Extension Gayley Center in Westwood

Online Sections

• Date: June 22 - July 26 (5-week accelerated class)
• Instructor: Winny Poon
• Fee: $905.00
• Date: June 22 - September 6
• Instructor: Kurt Hull
• Fee: $905.00

Course Requirements

• Book: ACCOUNTING PRINCIPLES WILEY PLUS ACCESS CARD WITH E-TEXT WITH LOOSE LEAF by Jerry J. Weygandt, Paul D. Kimmel, Jill E. Mitchell
• Internet access required
• Materials required

Programs This Course Applies To

Accounting Fundamentals Certificate

Gain essential accounting skills from experts with our four-course certificateperfect for careers, credits, or business decisions.

Business Fundamentals Certificate

Acquire the fundamentals for making informed decisions to drive growth and build a strong foundation for any career.

Pre-MBA Studies Certificate

Provides aspiring MBA students a solid foundation of business tools, concepts, and practices that are an essential part of most Master of Business Administration programs. Gain a competitive advantage through an integrated curriculum that will lay the foundation for future studies. Strengthen your strategic, critical thinking, and business communication skills. Feel confident and fully prepared to enter grad school. Get the support you need to ace the competitive admissions process. Students receive advising on university selection and graduate school application preparation.