ACCT 120B - Intermediate Accounting II

Institution:

California State University-Fresno

Subject:

Description:

Prerequisite: grade of C or better in ACCT 120A; DS 71 or equivalent recommended. An in-depth study of principles, procedures, and reporting requirements in financial accounting as applied to corporate entities; fixed and other noncurrent assets; income tax allocation; noncurrent liabilities, including pensions and leases; inflation accounting; and cash flow. Special attention is given to authoritative pronouncements. FS

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.csufresno.edu

Phone Number:

(559) 278-4240

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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