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  • ACCOUNTING Instructor
  • ACCT 145, Individual Income Tax
  • ACCT 201, Financial Accounting
  • ACCT 202, Managerial Accounting
  • BS, San Diego State University
  • MBA, University of Southern California
  • CPA & CMA, California
  • TEL: 760.757.2121 x1385
  • EMAIL: lmartin@miracosta.edu
Leslie Martin
ACCT 201 Class

Leslie Martin received her Bachelor of Science with a major in Microbiology at San Diego State University.  After working in that field for a few years, she began an MBA program.  She received her MBA from the University of Southern California with a dual emphasis in Accounting and Operations.  Leslie was elected to membership in Beta Gamma Sigma.  She earned the Certified Management Accountant (CMA) designation from the Institute of Management Accountants and is a California-licensed Certified Public Accountant (CPA).

Leslie’s professional experience includes work in the aerospace, electronics, telecommunications and biotech industries.  She performed corporate accounting for both small and large companies, and has over 10 years experience as a controller.

Leslie has been an active member in various professional societies.  She is currently a member of the California Society of CPAs and the Institute of Management Accountants.  She is a past president of the CMA Society of Southern California.

Leslie on Camel


ACCT 201 Financial Accounting


ACCT 101:126 Spring 2016 (SEC)

ACCT 201:1269 Spring 2016 (hybrid)


ACCT 201 Pt1 Pt2


IMPORTANT NOTE on CLOSED Classes: All the online classes and many of the on-campus classes close quickly. You should register ASAP if you are interested in any class. If you change your mind, please drop the class immediately so others can enroll. If the class is closed, consider the Wait List procedures; be aware of the rules and the limitations. Otherwise, consider these options: 1) register for another section if available; 2) register for another class; 3) consider registering in a future semester; 4) show up for the first day of an on-campus class and discuss with the instructor; or 5) forget about it and move on. The instructor will not intervene with the wait list procedure.

Please be aware that, once a class reaches maximum enrollment and “closes,” on or after the first day of the semester, even if “available” spaces appear on SURF due to drops, it is within the instructor's complete discretion on whether to add more students at that time. Drops after the first day are normal attrition and are factored in when setting the maximum enrollment. The class has started and important assignments and subject matter have already been covered. Please do not email the instructor. Thank you for your understanding.

Teaching Philosophy/Style and Class Management/Activities

Accounting is an important part of business.  Everything that a business does (marketing, operations, human resources, quality, management etc.) eventually shows up in the accounting results. Managers need to learn to use accounting information to manage their businesses.  By the same token, accountants need to be aware of all aspects of business.  Accountants become business partners and advisors, not just data collectors or reporters.  Their careers can go in many different directions, and they need skills that include technical knowledge, communications, analysis, teamwork, and leadership. 

Accounting is one of those disciplines that must be learned through practice.  Skills learned early in a course are critical because each new skill builds on the foundation of the ones that come before.  My classes use lecture, small group discussions, class problems, homework, tests, and projects or papers to give students practice in applying accounting principles to business problems.   In order to do well, the student must make the commitment to keep up with weekly reading and assignments, and to actively participate in their own learning.  The good news is that there are lots of opportunities to earn points; the bad news is that there are lots of opportunities to earn points!