4:["$","main",null,{"className":"page-shell course-detail-shell","children":[["$","div",null,{"className":"top-strip","children":[["$","span",null,{"children":"Course detail"}],["$","span",null,{"children":"Berkeley Extension"}],["$","span",null,{"children":"Business"}],["$","span",null,{"children":"open"}]]}],["$","article",null,{"className":"course-detail-card","children":[["$","aside",null,{"className":"course-detail-meta","children":[["$","a",null,{"className":"back-link","href":"/","children":"← Register"}],["$","span",null,{"className":"status open","children":"open"}],["$","dl",null,{"children":[["$","div",null,{"children":[["$","dt",null,{"children":"Code"}],["$","dd",null,{"children":"UGBA XB102A"}]]}],["$","div",null,{"children":[["$","dt",null,{"children":"Provider"}],["$","dd",null,{"children":"UC Berkeley Extension"}]]}],["$","div",null,{"children":[["$","dt",null,{"children":"Subject"}],["$","dd",null,{"children":"Business"}]]}],["$","div",null,{"children":[["$","dt",null,{"children":"Format"}],["$","dd",null,{"children":"Online"}]]}],["$","div",null,{"children":[["$","dt",null,{"children":"Starts"}],["$","dd",null,{"children":"May 19, 2026"}]]}],["$","div",null,{"children":[["$","dt",null,{"children":"Tuition"}],["$","dd",null,{"children":"$$1,350.00"}]]}],["$","div",null,{"children":[["$","dt",null,{"children":"Term"}],["$","dd",null,{"children":"—"}]]}]]}],["$","a",null,{"className":"button primary full-width","href":"https://extension.berkeley.edu/search/publicCourseSearchDetails.do?method=load&courseId=42217#section-99616918","children":"Open issuing source"}]]}],["$","section",null,{"className":"course-detail-main","children":[["$","p",null,{"className":"overline","children":"UGBA XB102A"}],["$","h1",null,{"children":"Financial Accounting"}],["$","div",null,{"className":"course-prose","children":[["$","p","0",{"children":"

Focus on the interpretation, analysis and communication of information that is useful to a variety of users outside of the business organization."}],["$","p","1",{"children":"Examine economic events' and transactions' impacts on basic financial statements."}],["$","p","2",{"children":"Gain an applications-level understanding of financial accounting concepts, including preparation and analysis of financial statements.

"}]]}],["$","div",null,{"className":"schedule-note","children":[["$","dt",null,{"children":"Schedule note"}],["$","dd",null,{"children":"19 May 2026 - 01 Sep 2026; Online, Fixed Date"}]]}]]}]]}],["$","section",null,{"className":"featured-section related-section","children":[["$","div",null,{"className":"section-heading","children":[["$","div",null,{"children":[["$","span",null,{"className":"section-number","children":"Related"}],["$","h2",null,{"children":"Similar courses"}]]}],["$","p",null,{"children":"Same provider and subject where available, ordered by known start date."}]]}],["$","div",null,{"className":"related-grid","children":[["$","a","2288",{"className":"related-card","href":"/courses/2288-intermediate-accounting-i","children":[["$","span",null,{"children":"BUS ADM X421.1"}],["$","strong",null,{"children":"Intermediate Accounting I"}],["$","small",null,{"children":"

Build on the art, concepts and requirements of accounting learned in Get a comprehensive understanding of consolidated financial statements and how to prepare them. Focus on the accounting principles,…"}]]}],["$","a","2289",{"className":"related-card","href":"/courses/2289-intermediate-accounting-ii","children":[["$","span",null,{"children":"BUS ADM X421.2"}],["$","strong",null,{"children":"Intermediate Accounting II"}],["$","small",null,{"children":"

Build on your learning from Intermediate Accounting I…"}]]}],["$","a","2159",{"className":"related-card","href":"/courses/2159-corporate-financial-analysis-and-modeling","children":[["$","span",null,{"children":"BUS ADM X435.6"}],["$","strong",null,{"children":"Corporate Financial Analysis and Modeling"}],["$","small",null,{"children":"

This hands-on computer course provides the skills to apply the theories, concepts and tools covered in