Recent SemestersFall 2026, Summer 2026, Spring 2026, Winter 2026, Fall 2025Class Size32–35 studentsCredits4 Transfers ToCSUDescriptionTheory and practice of accounting applicable to recording and reporting of business transactions for proprietorships, partnerships, and corporations as they relate to external use. Includes the study of asset, liability, and equity accounts; revenue and expense recognition; inventory accounting; stockholder equity, earnings, and dividends; long-term bonds and investments; and statements of cash flows.Usually HeldMon 10:45am–11:50am, Mon 6:30pm–7:35pm, Mon 6:30pm–8:35pm, Mon 7:40pm–8:45pm 