Recent SemestersFall 2026, Spring 2026Class Size35 studentsCredits3PrerequisiteACCT 101 or ACCT 2 with a grade of C or higher Transfers ToNot transferableDescriptionThis course is a continuation of Basic Accounting I, maintaining the procedural approach. Topics include: accounting for notes payable, notes receivable, inventories, fixed assets, partnerships, corporations, long-term debt, and cash flows. This course is not transferable to a four-year college or university. This course may be offered in a distance education format. 