ACCT 372 Intermediate
Accounting
Otto Chang
JB407, Phone: 880-5721
E-mail: ochang@csusb.edu
Pre-requisites
Junior Standing
 Completion of Lower Business Cores

“The” Course to Your Success in
B.S. Degree, Accounting Concentration
 Professional Accounting Career
 CPA Exam

Course Objectives
Review the Basic Accounting Process
 Understand Accounting Principles and
Theory
 Solve Accounting Problems
 Research Sources of Accounting
Authorities
 Communicate and Report

My Teaching Philosophy

Teaching is “communication”
 A good

Leaning is Two-way Communication
 You

teacher is easy to follow
learn by asking questions
Learn how to Learn
 The
best teacher is the one that makes his or her
job unnecessary

Learning should be fun and enjoyable
Successful Learning in
Accounting
Understand Business Transactions
 Analyze Financial Relationships Involved
 Determine Applicable Accounting
Principles
 Practice, Practice, and Practice

Efficient and Effective Study
Read the chapter at least once
 Highlight major points or questions
 Attempt the homework assignment
 If you can not solve a problem, re-read the
chapter
 Attend class to clarifying your
understanding
 Try some new problems to verifying your
understanding

What You Need for This Class
A Goal
 Time to Study (10 hours per week at least)
 Knowledge of Business Transaction and
Environment
 Knowledge of Basic Accounting Process
 Commitment and Determination

Next Steps

Get the Textbook and Start to Work