Recent SemestersSpring 2026, Spring 2025, Spring 2024, Spring 2023, Spring 2022Class Size40–45 studentsCredits3 Transfers ToCSUDescriptionA continuation of the intensive study and application of GAAP and IAS begun in ACCT A212 . The emphasis in this course is on the valuation and presentation of long-term liabilities, stockholders equity, revenue recognition, revenue and related income statement accounts, income taxes, leases, footnote disclosures required by GAAP and IAS, and other special/current accounting topics. Suitable for CPA Exam preparation.Usually HeldWed 6:30pm–9:40pm, Mon 6:30pm–9:40pm 