Accountancy · Fall 2026
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
Fall 2026 enrollment options
Seat status can change| Class # | Format | Status | Seats | Time | Location | Professor | RateMyProfessors |
|---|---|---|---|---|---|---|---|
| 5881 Discussion | In person | Open | 43 / 45 | Tue/Thu 11:00 AM–12:15 PM | SSW 3620 | Zeyu Ou | 2.9/5 · 18 reviews Difficulty 3.9 · 58% take again |
| 9474 Discussion | In person | Closed | — | Tue/Thu 12:30 PM–1:45 PM | LH 247 | Zeyu Ou | 2.9/5 · 18 reviews Difficulty 3.9 · 58% take again |
| 5884 Discussion | Online asynchronous | Open | 38 / 40 | TBA | ONLINE | Yan Luo | 3.7/5 · 26 reviews Difficulty 3.9 · 69% take again |
| 11120 Discussion | Online asynchronous | Open | 39 / 40 | TBA | ONLINE | Yan Luo | 3.7/5 · 26 reviews Difficulty 3.9 · 69% take again |
| 11661 Discussion | In person | Open | 42 / 45 | Tue/Thu 9:30 AM–10:45 AM | SSW 2532 | Zeyu Ou | 2.9/5 · 18 reviews Difficulty 3.9 · 58% take again |
| 11662 Discussion | In person | Open | 39 / 40 | Thu 4:00 PM–6:40 PM | LSS 246 | John Hayes | 3.6/5 · 35 reviews Difficulty 3.5 · 61% take again |
| 5883 Discussion | In person | Open | 33 / 35 | Thu 7:00 PM–9:40 PM | LH 113 | John Hayes | 3.6/5 · 35 reviews Difficulty 3.5 · 61% take again |