De Anza College
ACCT 51B
Intermediate Accounting II · 5 units
Where this page’s information comes from
- De Anza catalogcourse record · 2025-2026
- FHDA class listingsFall 2026 sections
- Cherrypickercourse matching and pathway links — our analysis
About this course
This course covers the principles, control, and theory of accounting for liabilities and equities, corporations, accounting changes, pensions and leases, price level, and fair-value accounting.
Sections this term
Fall 2026 · updated Sep 3, 3:00 PM UTCNo section is scheduled at De Anza College for Fall 2026. The course can still be offered in a later quarter.
Enrollment availability changes frequently. Confirm status in the official FHDA registration system before enrolling.
Prerequisites
Catalog wording: “ACCT D001B or ACCT D01BH”
Advisory: “ACCT D051A”
Spot something wrong?
Articulation, prerequisites, course details and class availability all come from sources that change. If something here does not match the official record, tell us and we will fix it — corrections from students and staff are the fastest way this stays accurate.