MCC Logo
  • ACCOUNTING Instructor
  • ACCT 101, Practical Accounting
  • ACCT 201, Financial Accounting
  • ACCT 202, Managerial Accounting
  • BA, University of California, San Diego
  • MBA, National University
  • OFFICE: Room 4811, Oceanside Campus
  • TEL: 760.757.2121 x6556
  • EMAIL:
Eric Carstensen
ACCT 202 Class

Eric Carstensen brings over two decades of finance and accounting experience to the classroom with him every day.  This experience occurred in industries as varied as aerospace, life sciences and software and in companies with just a few employees to some with thousands.  While this experience has crafted a fine business sense for him, for his students, it serves to always provide relevant, real-world examples to fortify the lectures. 

Accounting is referred to as “the language of business” because the information transcends so many borders.  Most recently, Eric has been teaching this language to students from all over the globe, both in on campus and online environments, and has had great success – many individuals who felt that they were bad with numbers and/or were too creative have become ‘A’ students in his classes.  Some have even changed majors in order to further their studies in the field. 

The need for people who understand “the numbers” continues to grow and the businesses of tomorrow won’t allow those who don’t as much leeway as in the past. Eric finds it fascinating that the system developed by Pacioli and Amatucci several hundred years ago hasn’t changed very much since then.  If students read their text, participate in class, and do a little homework, they will become infected with the same passion.


ACCT 201:1003 Summer 2015 (OCS)
ACCT 202:1226 Summer 2015 (OCS)

ACCT 201:1270 Spring 2016
ACCT 202:1279 Spring 2016 (OCS)
ACCT 202:1282 Spring 2016 (SEC)

ACCT 201:1007 Fall 2015 (SEC)
ACCT 201:1022 Fall 2015 (OCS)
ACCT 202:1009 Fall 2015 (OCS)

Suggestions for Studying Accounting


ACCT 202: Pt1 Pt2 Pt3

ACCT 202 (Spring 2012):
Pt1 Pt2 Pt3 Pt4 Pt5 Pt6

Why Study Accounting?

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

I feel that it is my duty to prepare students to be successful – whether the success is in continuing studies and/or in a career.  Teaching Accounting is a great way to do this – Accounting knowledge is crucial for continuing studies in Accounting, Finance and Business, and, is critically important in any professional pursuit.

Through a combination of readings, lectures, in-class activities and regular homework assignments, students will learn and apply Accounting principles and practices.  Students are encouraged to actively participate in class, ask a lot of questions, and help each other become successful.  Performance is assessed through homework assignments, regular quizzes, a comprehensive project and two exams (midterm and final).

I expect students to keep current, do all the required work and conduct themselves professionally in class (show up on time, participate in discussions, leave the phones off, etc,).  I also strive to keep the classroom atmosphere fun and enjoyable.  Each day, we use personal experiences and business news to bring real-world relevance to the course content.


In an effort to reduce the price of the textbook for the 101, 201 and 202 courses, the accounting department has negotiated a special deal with the publisher that includes a custom edition for MiraCosta College, derived from existing texts by John Wild, et al. These custom editions are in a loose-leaf format and are “bundled” to include the access code needed for Homework Manager (for ACCT101) and Connect Plus (for ACCT201 and ACCT202), the on-line home work modules, as well as the e-book.  Having this code and utilizing the on-line home work module is a requirement for all classes.  The price of this bundle in the MCC bookstore represents between $60 and $100 savings from what students had to pay just last semester for the textbook alone for these courses. Just to buy the Connect Plus access code itself will cost over $70, either at the bookstore or on-line at the publisher’s website.  Purchasing the custom edition at the bookstore is probably your most cost efficient option. The ISBN’s for these bundles are provided in the respective course syllabi. 

Do note that with the loose-leaf edition there is no bookstore buyback at the end of the semester.  Because of the low price of the custom edition, you are getting your savings “upfront”, at the purchase point of the text, which our research showed most students preferred.  Also note that once the shrink wrap is removed, the textbook is no longer returnable to the bookstore.  If you are unsure if this is the course for you, before opening the text during the first two weeks of class, you have some options:
1. If you cannot buy the book during the first two weeks of class, there will be copies at the reserve desk in the Libraries at the Oceanside and San Elijo campuses.  You are allowed to check out the text and use it in the library for approximately two hours at a time. 
2. On the class BlackBoard websites, I have included PDF versions of the first two chapters of the textbook that the publisher has graciously allowed you to download.  In addition, they have provided lots of other course content to help you with your studies.

Please remember a couple of important points as you ponder your textbook options:  Having access to the current edition of this text is a requirement of this course, as well as having a Homework Manager/Connect Plus access code for the on-line homework system.  Failure to do so will result in either/or your being dropped from the course or issued a failing grade.  The accounting department has expended a great deal of time and energy to provide our students with the most cost efficient options with regard to the materials for this class and we urge you to consider your options carefully.

We will discuss this in class at the first meeting.  Thanks for your attention to this matter.