4/25/2024 12:48:32 PM	BAD 55 Course Outline as of Fall 2001	Changed Course
CATALOG INFORMATION
Discipline and Nbr:  BAD 55	Title:  INTERMEDIATE ACCTG
Full Title:  Intermediate Accounting
Last Reviewed:4/11/2022

Units		Course Hours per Week			Nbr of Weeks	Course Hours Total
Maximum	3.00	Lecture Scheduled	3.00		17.5 max.	Lecture Scheduled	52.50
Minimum	3.00	Lab Scheduled	0		17.5 min.	Lab Scheduled	0
		Contact DHR	0			Contact DHR	0
		Contact Total	3.00			Contact Total	52.50
		Non-contact DHR	0			Non-contact DHR Total	0

Total Out of Class Hours:  105.00

Total Student Learning Hours: 157.50

Title 5 Category:  AA Degree Applicable
Grading:  Grade or P/NP
Repeatability:  00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As: 
Formerly: 

Catalog Description:

Intermediate accounting with theory and practical applications including the accounting process; income measurement; balance sheet preparation; cash flow and the valuation of receivables, inventories, plant, equipment and intangible assets.

Prerequisites/Corequisites:
Course Completion of BAD 2

Recommended Preparation:

Limits on Enrollment:

Schedule of Classes Information
Description:

Emphasis on theory & practice of advanced accounting topics.

(Grade or P/NP)
Prerequisites:Course Completion of BAD 2
Recommended:
Limits on Enrollment:
Transfer Credit:CSU;
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:		Effective:		Inactive:
Area:
CSU GE:	Transfer Area			Effective:	Inactive:
IGETC:	Transfer Area			Effective:	Inactive:
CSU Transfer:	Transferable	Effective:	Fall 1981	Inactive:
UC Transfer:		Effective:		Inactive:
C-ID:

Certificate/Major Applicable: Certificate Applicable Course

COURSE CONTENT

Outcomes and Objectives:
At the conclusion of this course, the student should be able to:

The students will be able to:

1.  utilize advanced financial accounting concepts;

2.  analyze financial statements;

3.  compare accrual accounting to cash flow accounting;

4.  differentiate current assets from other types of assets;

5.  differentiate current liabilities from other types of liabilities;

6.  examine the different methods allowed for inventory accounting;

7.  classify types of capital accounts.

Topics and Scope

1.  Framework of accounting including basic concepts and principles.

2.  Financial statements including balance sheets and income statements.

3.  Cash and temporary investments.

4.  Receivables.

5.  Inventory cost procedures.

6.  Current liabilities.

7.  Land, building and equipment acquisition, use, retirement,

   depreciation and depletion.

8.  Intangible assets.

Assignments:

1.  Textbook readings.

2.  Problem solving.

3.  Written analysis of problems.

Methods of Evaluation/Basis of Grade.

Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing.		Writing 5 - 25%
Written homework
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.		Problem Solving 15 - 50%
Homework problems
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.		Skill Demonstrations 0 - 0%
None
Exams: All forms of formal testing, other than skill performance exams.		Exams 20 - 60%
Multiple choice
Other: Includes any assessment tools that do not logically fit into the above categories.		Other Category 0 - 0%
None

Representative Textbooks and Materials:

INTERMEDIATE ACCOUNTING, 10th Edition, Kieso and Weygant.  Wiley

Publishing, copyright 1999

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