ACCT 120A - Intermediate Accounting I

Institution:

California State University-Fresno

Subject:

Description:

Prerequisite: grade of C or better in ACCT 4A; DS 71 or equivalent recommended. ACCT 4B and 120A may be taken concurrently. Preparation and analysis of balance sheet and income statements; basic accounting theory and conceptual framework underlying financial accounting; theory of current assets; theory of current liabilities; investments; revenue recognition; error correction and principle changes; and a review of applicable 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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