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  • Berkeley Global

Intermediate Accounting I

BUS ADM X421.1

40233
Delivery Options Online

Build on the art, concepts and requirements of accounting learned in Financial Accounting UGBA XB102A/XBW102A. You'll focus on applying concepts in developing a set of financial statements that clearly and accurately depicts a company's performance. You'll study income, balance sheet and cash flow statements; revenue recognition; accounting for cash and receivables; inventory valuation; intangible assets; acquisition and disposition of property, plant and equipment (PPE); depreciation and impairment of assets; and investments.

Course Outline

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What You Learn

  • Conceptual framework
  • Accounting cycle
  • Revenue recognition
  • Time value of money
  • Income statement preparation
  • Balance sheet and cash flow statement preparation
  • Cash and accounts receivables
  • Inventory valuation
  • Long-lived and intangible assets
  • Investments


How You Learn

  • Reading assignments
  • PowerPoint presentations
  • Class discussions
  • Quizzes
  • Exams
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Sections

Section 117

May 27 to Sep 09

Type: Online, Fixed Date

Instructor:

  • Stephen Jacobson

Cost: $1,350.00

See section 117 Details

Type Online, Fixed Date

Dates

May 27, 2025 to Sep 09, 2025

Instructional Hours

45.00

Delivery Options

Online

Available for Credit

3 semester units

Section Notes

Students must score a 70% or higher on the final exam to pass the course.

Textbook Note: Connect (an online homework and learning management system) is required for this section. Students will use Connect, which provides access for both Intermediate I and II. This includes access to an electronic copy of the textbook, so there is no need to purchase the hardcover book unless you prefer that. To take advantage of the special price, please wait until the first day of class and use the link your instructor sends you.  

Please purchase Connect through the course URL that will be provided through an announcement in the online classroom on the start date.

Section Materials

  • (Mandatory)

    Intermediate Accounting by David Spiceland, Mark Nelson, Wayne Thomas and Jennifer Winchel

    © 2023 McGraw Hill 11th edition ISBN 13: 9781264134526

Fall 2025 enrollment opens on June 16!

This course applies to the following programs:

Certificate Program in Accounting

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Required Courses

  • Financial Accounting
  • Managerial Accounting
  • Intermediate Accounting I
  • Intermediate Accounting II
  • Accounting Ethics
  • Advanced Accounting

Electives

  • Auditing and Attestation
  • Accounting for Government and Not-for-Profit Organizations
  • Cost Accounting
  • Financial Statement Analysis
  • Income Taxes and Personal Financial Planning
  • Presenting Quantitative Data Effectively
  • Principles of Business Law
  • Taxation for Corporations and Other Flow-Through Entities
  • Accounting Business Processes and Information Systems

Learn More About This Program

Notes

Departmental contact: extension-business@berkeley.edu

Instructional Types

Live Online
Live Online courses provide an interactive learning experience with scheduled synchronous online sessions held via Zoom video conferencing (Pacific Time). Learn more about the Live Online format.
Online, Start Anytime
Continuous enrollment course begins when you enroll. You have a minimum of 90 days and a maximum of 180 days to complete the course.
Online, Fixed Date
Enroll in this course by its start date and complete it by its specified end date. There are no live sessions, but plenty of opportunities to collaborate with your classmates and instructor.
Classroom
Take classes in-person at one of our buildings or partner locations.

English Language Proficiency Requirements

All of our courses are taught in English. If English is not your first language, please use the following test scores as guides in order to be successful:

  • TOEFL: 90
  • IELTS Academic Format: 7
  • DAAD: C1
  • TEM-4 or TEM-8: Level 70
  • Duolingo: 125

Note: You do not need to submit test scores.

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extension@berkeley.edu

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Course Fee

Stephen Jacobson

Stephen Jacobson, MBA, CPA (inactive) has more than 30 years of experience in finance, accounting and management. He previously served as CFO and Senior Vice President for an international electronic test equipment company, where he raised $850 million of financing in 40+ transactions. Jacobson was also the controller and treasurer for a group of companies in the automotive industry, and worked in the Private Company Services Group at Deloitte.

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