2025-2026 Cal Poly Humboldt Catalog DRAFT 
    
    Apr 29, 2025  
2025-2026 Cal Poly Humboldt Catalog DRAFT [ARCHIVED CATALOG]

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BA 450 - Intermediate Financial Accounting

Units: 4
This course helps students develop knowledge of accounting concepts, standards, and procedures by examining complex issues related to the measurement and reporting of income, current assets, and current liabilities.
Division: Upper Division
Requisites: Prerequisite: BA 252  (C) or equivalent.
Permission to enroll: No Special Consent Required
Grading mode: Optional Grade Basis
Weekly: Lecture 4 hrs.
Possible Instruction Mode(s): In Person

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