MGMT 120A

Intermediate Financial Accounting I

Management · 5 units · Undergraduate upper division (100-199)

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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.

When it runs

Fall 2025
Winter 2026
Spring 2026
Summer 2026
Fall 2026
Winter 2027
Spring 2027

Scheduled, not typical — from UCLA’s Schedule of Classes, which publishes Fall 2025 through Spring 2027 and nothing before it.

Checking the Schedule of Classes…

Requisites

Official UCLA wording
Requisite: course 1B.

BruinTree reads · Prerequisite

confidence 1.00 · from text

MGMT 1B

Requires

Everything that has to come before this course, not just the courses named in the requisite above.

MGMT 120A

MGMT 1BPrinciples of Accounting
- MGMT 1APrinciples of Accounting

1 direct requisite. The whole upstream is here — 2 courses over 2 levels. Every course here opens its own tree.

Unlocks

What this course is a requisite for, and what those courses lead to in turn.

MGMT 120A

MGMT 120BIntermediate Financial Accounting II
- MGMT 123Auditing
- MGMT 124Advanced Accounting
- MGMT 125Audit and Fraud Examination
- MGMT 126Financial Statement Analysis
- MGMT 128