Unless otherwise indicated, a grade of C or higher is required for all prerequisite
Application of Generally Accepted Accounting Principles (GAAP) and International Financial
Reporting Standards (IFRS) to value assets, liabilities, and equity. Topics include
analysis of cash, receivables, inventory, plant assets, and the related revenues and
expenses. Intermediate Accounting I includes topics tested on the Financial Accounting
and Reporting (FAR) section of the CPA exam. This course is part of the CPA Exam Preparation
Series, which is intended to meet the education requirement to sit for the CPA exam.
Students who intend to transfer should take this course at their transfer school.