Recent SemestersSpring 2027, Summer 2026, Spring 2026, Spring 2025, Spring 2024Class Size36–45 studentsCredits3PrerequisiteACCT 1A Transfers ToNot transferableDescriptionThis course provides an in-depth overview of income statement, statement of cash flows, and balance sheet accounts including: current and contingent liabilities, long-term debt, revenue recognition, income taxes, pensions, leases, pensions and accounting changes, and error analysis.Usually HeldMon 7:00pm–9:50pm, Mon 7:00pm–8:00pm, Mon 8:10pm–9:50pm, Wed 7:00pm–8:50pm