Transfers ToNot transferableDescriptionApplication 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. 