Recent SemestersFall 2026, Spring 2026, Spring 2025Class Size40 studentsCredits3PrerequisiteACCT 201A with a Grade of "C" or better, or equivalent Transfers ToCSUDescriptionThis course is a continuation of intermediate financial accounting standards, theory, and principles. Topics include the valuation and presentation of liabilities and stockholders' equity; revenue recognition; leases; and tax accounting. This course is intended for students majoring in the field of accounting and those interested in upgrading their accounting job/career skills. 