Recent SemestersSummer 2026, Spring 2026, Summer 2025, Summer 2024, Summer 2023Class Size45 studentsCredits3 Transfers ToCSUDescriptionFoundation acquired in ACCT C101 will be further developed through more detailed principles. Topics covered are revenue recognition, accounting for income taxes, accounting for pensions and postretirement benefits, accounting for leases, accounting changes and error analysis, statement of cash flows and full disclosure in financial reporting. This is the third semester of a three-semester sequence that will explore topics in intermediate accounting. 