Credits 5 / 5 Contact Hours Pre-requisite: Placement into ENGL-100 (ACSR-100) or completion of RDNG-030, ACLT-075 or ACLT-076; ACCT-202. This course concentrates on financial accounting and reporting in liabilities stockholders equity income taxes leases pensions postretirement benefits accounting changes and error analysis as well as a full review of the statement of cash flows.