This baccalaureate certificate in Intermediate Accounting provides an in-depth examination of the theoretical foundations of accounting, designed to offer comprehensive insights into complex accounting principles and practices. The certificate includes detailed studies in cash flow, revenue recognition, and advanced financial reporting, progressing to cover the valuation of assets, diverse business financing options, and a thorough exploration of lease accounting. It also examines business capital structures, interim reporting, and the advanced analysis of both US GAAP and IFRS. This holistic approach ensures that students develop the necessary understanding of key accounting concepts and methodologies.