ACCT 132 - Financial Accounting 2

    Recent Professors
    Brent Darwin, Travis Cardoza, Nancy B. Shafer
    Recent Semesters
    Fall 2026, Summer 2026
    Class Size
    35–40 students
    Credits
    3
    Prerequisite
    ACCT 131
    Fall 2026 Sections
    View Fall 2026 sections of ACCT 132
    Transfers To
    CSU
    Description
    An introduction to the role of financial accounting in business and the accounting process. Topics include recognition, measurement, and classification of business events; analyzing and recording financial investment, liability and equity transactions; and performance evaluation. This is the second semester of a two semester course. This course is not open to students who have received credit for ACCT130.
    Usually Held
    Mon Wed 8:00am–9:20am, Tue 6:30pm–9:35pm