Recent SemestersFall 2026, Spring 2026, Fall 2025, Spring 2025Class SizeNot publishedCredits4PrerequisiteACCT 103 with a grade of "C" or better Transfers ToNot transferableDescriptionThis course continues the study and application of accounting principles and techniques used in preparing and reporting the financial results of business corporations. Areas of study include liabilities and contingencies, stockholders' equity and earnings per share, investments, revenue recognition, income taxes, pensions, leases, accounting changes and error analysis, and cash flows. 