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    Feb 14, 2026  
2026-2027 DRAFT Catalog 
    
2026-2027 DRAFT Catalog

ACCTG 100A Intermediate Accounting I


3 unit(s)
Examines current pronouncements and practical applications. Students will read, discuss and implement the most current accounting requirements as prescribed in the FASB statements and other current accounting pronouncements. Topics include statement presentation, required disclosures, in-depth study of current assets, time value of money, inventories, revenue recognition, and the statement of cash flow. Prerequisite(s): ACCTG 1A  and MATH 20 . Knowledge of spreadsheets is recommended.


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