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ACTG 151 Intermediate Accounting I

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Course Description

The first in a series of three intermediate financial accounting courses. Application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Topics include processing and reporting financial transactions and information relating to the content and structure of financial statements and related notes, revenues and expenses recognition, time value of money and its application in an accounting framework, and analysis of current assets and current liabilities. NOTE: This course is intended for students who hold a Bachelor’s degree and who need the course to meet the CPA exam coursework requirement or Advanced Accounting Certificate. Accounting majors who intend to transfer to UC or CSU should take this course at their transfer school. [CPE Hours: CPA, 45 hours].

Units: 3
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 48-54
  • Homework hours/semester: 96-108
Prerequisites: ACTG 121 or equivalent.
Corequisites: None
Transfer Credit: CSU