Intermediate Accounting Theory and Practice

MGMT X 120A
This is the first course in the 3-course Intermediate Accounting sequence and covers the interpretation, use, processing, and presentation of accounting information and the preparation of principal accounting statements.
READ MORE ABOUT THIS COURSE
Fall
Winter
Spring
Summer
Online
Classroom
Starting at $765.00
As few as 11 weeks
4.0

What you can learn.

  • Understand generally accepted accounting principles, their application to the basic accounting process, and up-to-date coverage of IFRS
  • Explore the conceptual framework of accounting, valuation, recording, presentation of the balance sheet, income statement, and statement of cash flows
  • Review time value of money concepts, as well as, accounting for cash, receivables, and the first part of inventories

About this course:

This is the first course in the three-course Intermediate Accounting sequence. X 120A covers the interpretation, use, processing, and presentation of accounting information and the preparation of principal accounting statements. Topics include an overview of the conceptual framework of accounting; valuation; recording; and presentation of the balance sheet, income statement, and statement of cash flows. Students are introduced to time value of money concepts, as well as accounting for cash, receivables, and the first part of inventories. Transferable for UC credit.
Suggested Prerequisites

It is advisable that you complete the following (or equivalent) since they are prerequisites for Intermediate Accounting Theory and Practice.

X 1A and X 1B Principles of Accounting, or consent of instructor.

Summer 2019 Schedule

Available Format(s):

These courses are fully online, and there are no in-person classroom meetings.

Enrollment Closed
-
Instructor: Lee Krueger
368456
Fee:
$765.00
See Details
Notes

Enrollment limited; early enrollment advised. Internet access required.

Refund Deadline
No refunds after June 30, 2019
Course Requirements
Course syllabus not yet available
Enrollment Closed
-
Instructor: David Reinus
368458
Fee:
$765.00
See Details
Notes

Enrollment limited; early enrollment advised. Internet access required.

Refund Deadline
No refunds after June 30, 2019
Course Requirements

These courses meet in person and make use of an online presence to varying degrees.

Enrollment Closed
-
Wednesday 6:30PM - 9:30PM
Location: UCLA
Instructor: Anthony Hurwitz
368521
Fee:
$765.00
See Details
Notes

Materials required. Internet access required.

Refund Deadline
No refunds after July 09, 2019
Course Requirements
Course syllabus not yet available
Schedule
Type
Date
Time
Location
Lecture
Wed Jun 26, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Jul 3, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Jul 10, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Jul 17, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Jul 24, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Jul 31, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Aug 7, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Aug 14, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Aug 21, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Aug 28, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Sep 4, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Enrollment Closed
-
Tuesday 6:30PM - 9:30PM
Instructor: Justin Goss
368670
Fee:
$765.00
See Details
Notes

Materials required. Internet access required.

Refund Deadline
No refunds after July 08, 2019
Course Requirements
Schedule
Type
Date
Time
Location
Lecture
Tue Jun 25, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103
Lecture
Tue Jul 2, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103
Lecture
Tue Jul 9, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103
Lecture
Tue Jul 16, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103
Lecture
Tue Jul 23, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103
Lecture
Tue Jul 30, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103
Lecture
Tue Aug 6, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103
Lecture
Tue Aug 13, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103
Lecture
Tue Aug 20, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103
Lecture
Tue Aug 27, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103
Lecture
Tue Sep 3, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 103

Available Format(s):

These courses are fully online, and there are no in-person classroom meetings.

Future Offering (Opens July 29, 2019 12:00:00 AM)
-
370124
Fee:
$765.00
See Details
Notes

Enrollment limited; early enrollment recommended.

Internet access required. Materials required.

Refund Deadline
No refunds after October 01, 2019
Future Offering (Opens July 29, 2019 12:00:00 AM)
-
Instructor: David Reinus
370123
Fee:
$765.00
See Details
Notes

Enrollment limited; early enrollment advised. 

Refund Deadline
No refunds after October 01, 2019
Course Requirements
Course syllabus not yet available
Future Offering (Opens July 29, 2019 12:00:00 AM)
-
Instructor: Lee Krueger
370122
Fee:
$765.00
See Details
Notes

Enrollment limited; early enrollment advised. 

Refund Deadline
No refunds after October 01, 2019
Course Requirements
Course syllabus not yet available

These courses meet in person and make use of an online presence to varying degrees.

Future Offering (Opens July 29, 2019 12:00:00 AM)
-
Wednesday 6:30PM - 9:30PM
Location: UCLA
Instructor: Anthony Hurwitz
370110
Fee:
$765.00
See Details
Refund Deadline
No refunds after October 09, 2019
Course Requirements
Course syllabus not yet available
Schedule
Type
Date
Time
Location
Lecture
Wed Sep 25, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Oct 2, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Oct 9, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Oct 16, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Oct 23, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Oct 30, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Nov 6, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Nov 13, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Nov 20, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Nov 27, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Lecture
Wed Dec 4, 2019
6:30PM - 9:30PM
UCLA
Physics & Astronomy Bldg. 2748
Future Offering (Opens July 29, 2019 12:00:00 AM)
-
Monday 6:30PM - 9:30PM
370111
Fee:
$765.00
See Details
Notes

No meeting November 11. One meeting to be arranged.

Refund Deadline
No refunds after October 14, 2019
Schedule
Type
Date
Time
Location
Discussion
Mon Sep 23, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104
Discussion
Mon Sep 30, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104
Discussion
Mon Oct 7, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104
Discussion
Mon Oct 14, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104
Discussion
Mon Oct 21, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104
Discussion
Mon Oct 28, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104
Discussion
Mon Nov 4, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104
Discussion
Mon Nov 11, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104
Discussion
Mon Nov 18, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104
Discussion
Mon Nov 25, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104
Discussion
Mon Dec 2, 2019
6:30PM - 9:30PM
UCLA Extension DTLA
UCLA Extension DTLA 104

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