Intermediate Accounting I 3 Units (AA/AS; CSU) 54 lecture hours

Catalog description

This intermediate financial accounting course further explores financial accounting principles and topics introduced in financial accounting. The course provides an in-depth review and examination of topics that include FASB conceptual framework and FASB pronouncements, the accounting process, the components of an accounting system, financial statements, current asset, current liabilities, property, plant and equipment, depreciation, intangibles, other long-term assets, and the time value of money. This course is designed for individuals who desire to enter the accounting or a finance related profession and those interested in furthering their knowledge and understanding of financial accounting.