Recent SemestersSummer 2026Class Size1 studentsCredits3PrerequisiteCompletion of ACCT 111 or ACCT 201. In this continuation course in bookkeeping, students will learn specifics on receivables and payables, inventory, plus fixed and intangible assets. Accounting for partnerships and corporations will also be studied along with the statement of cash flows, analysis of financial statements, and segmented and manufacturing accounting. NOTE: This course is mainly intended for those seeking to earn the Professional Bookkeeping certificate and it should not be used by business or economics majors transferring to a four-year institution. Please refer to ACCT 201 course description. (CSU, AVC) 