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.Winter 2021 Schedule
Available Format(s):
These courses are fully online and have no regular meeting times.
Internet access required. Materials required.
Internet access required. Materials required.
These courses have regular meeting times and are fully online, via remote instruction. Click “See Details” below for more information.
No meeting November 11, 2020. Internet access required. Materials required.
Available Format(s):
These courses are fully online and have no regular meeting times.
Internet access required. Materials required.
Hybrid courses have both regular remote meeting times and online instruction. Click “See Details” for more information.
Internet access required. Materials required.
This course applies towards the following certificates & specializations…
Corporate Education
Learn how we can help your organization meet its professional development goals and corporate training needs.
Donate to UCLA Extension
Support our many efforts to reach communities in need.