Intermediate Accounting Theory and Practice
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.
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. MGMT 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.Summer 2021 Schedule
Available Format(s):
Course content is delivered through an online learning platform where you can engage with your instructor and classmates. There are no required live meetings, but assignments are due regularly.
Internet access required. Materials required.
Internet access required. Materials required.
Hybrid courses are taught online and feature a blend of regularly scheduled class meetings held in real-time via Zoom and additional course content that can be accessed any time through an online learning platform.
Internet access required. Materials required.
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This course applies towards the following certificates & specializations…
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