Jun 17, 2024  
General Catalog 2023-2024 
General Catalog 2023-2024 [ARCHIVED CATALOG]

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ACCT 120A - Intermediate Accounting I

Prerequisite: ACCT 4A  with a B grade or better, or a 2.5 GPA in ACCT 4A  and ACCT 4B , or ACCT 4A  with a C grade or better.
Corequisite: ACCT 4B .  DS 71  or equivelent recommended
Preparation and analysis of balance sheet and income statements; basic accounting theory and conceptual framework underlying financial accounting; theory of current assets; theory of current liabilities; investments; revenue recognition; error correction and principle changes; and a review of applicable authoritative pronouncements.

Units: 4

Course Typically Offered: Fall, Spring

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