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California State University-Fullerton Course Info

Fullerton, California

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Course Info

Search for courses by clicking on letters of the alphabet or by using a search bar. Explore course description, number of credits required and course sequences to satisfy graduation requirements.


ACCT 301B

Intermediate Accounting

Accounting theory; IFRS (International Financial Reporting Standards); present value concepts; liabilities and stockholders equity; pensions; leases; earnings per share; financial statement analysis; accounting changes and error analysis; accounting for income taxes and statement of cash flows

Units: 3.0

Prerequisites:
BUAD 301 - Advanced Business Communication
and
ACCT 301A - Intermediate Accounting