Recent SemestersFall 2026, Spring 2026, Fall 2025, Spring 2025Class SizeNot publishedCredits4PrerequisiteACCT 103 with a grade of "C" or better Transfers ToNot transferableDescriptionThis course is a continuing study and application of financial accounting principles introduced in ACCT 301 and further expanded on in ACCT 103 as related to stockholders' equity, earnings per share, current and long-term liabilities, cash flows, accounting changes, disclosure and reporting, and analysis of financial statements. This course introduces the study of investments, income taxes, deferred income taxes, pension plans, capital/finance leases, and restatement of financial statements. This course is not intended for transfer to a four- year college. 