Accountancy · Fall 2026, Winter 2027, Spring 2027, & Summer 2027
SDSU ACCTG 331 — Intermediate Accounting I
Concepts and methods underlying financial statements (including IFRS introduction). Not open to students with credit in ACCTG 326. Students in the ACCTG 331 classes are required to attend an Accounting Major Orientation in mid-September after the add/drop deadline. It is usually organized on a Friday morning and the students will be given a one-lecture release during that week. We highly encourage students to attend in person and remote attendance will be accommodated.
Course requirements
Prerequisites: Admission to accounting major, minor, or certificate. Minimum grade of C in ACCTG 201 and ACCTG 202. Proof of completion of prerequisite(s) required: Copy of transcript.
- Admission to accounting major, minor, or certificate. Minimum grade of C in ACCTG 201 and ACCTG 202. Proof of completion of prerequisite(s) required: Copy of transcript.
- Junior or Senior Level