Recent SemestersFall 2026, Spring 2026, Fall 2025, Spring 2025Class Size40 studentsCredits3PrerequisiteACCT 116A with a Grade of "C" or better, or equivalent Transfers ToCSUDescriptionThis course introduces students to intermediate theory, concepts, standards, and principles of financial accounting, with an emphasis on corporate financial statements. Topics include the acquisition, valuation, and disposition of assets as well as the identification and reporting of current liabilities. This course is intended for students majoring in the field of accounting and those interested in upgrading their accounting job/career skills. 