Recent SemestersFall 2026, Spring 2026, Fall 2025, Spring 2025Class SizeNot publishedCredits4PrerequisiteACCT 301 with a grade of "C" or better Transfers ToNot transferableDescriptionThis course continues the study and application of accounting principles and techniques used in preparing and reporting the financial results of business corporations at an intermediate level. Areas of study include cash and cash flows, receivables, inventories, plant and equipment, intangible assets, revenue recognition, long-term construction contracts, and the time value of money. 