Recent SemestersFall 2026, Summer 2026, Fall 2025, Summer 2025, Fall 2024Class Size45 studentsCredits3PrerequisiteElementary Algebra or equivalent and ACCT M50 or ACCT M51 Transfers ToCSUDescriptionCatalog Notes: Completion of ACCT M50 , ACCT M51 , ACCT M52 , and ACCT M53 will help prepare students for the VITA (Volunteer Income Tax Assistance) Certification exam, the CTEC (California Tax Education Council) Registered Tax Preparer exam, the EA (Enrolled Agent) exam, and portions of the CPA (Certified Public Accountant) exam.