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De Anza College

ACCT 51B

Intermediate Accounting II · 5 units

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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 UTC

No 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.