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ACCTG 201 - Financial Accounting Fundamentals

ACCTG 201: Financial Accounting Fundamentals (3 units) at San Diego State University. 2 sections offered in Spring 2027, with meeting times, instructors, and seat counts. Prerequisites: Sophomore; Junior; or Senior standing. Counts toward Accounting Minor (2026-27), Accounting Minor (2025-26).

3 units
  • Admission
  • Required Courses
  • Preparation for the Major
  • Majors Outside of the Fowler College of Business and International Business
  • Fowler College of Business and International Business Students
  • Lower Division Units
  • Admission to the Degree Curriculum
  • Prerequisites
  • Impacted Program
  • Business
  • Note
  • Admission to Minor
  • Track 1 - Music Entrepreneurship and Business
Offered: Offered every term

Counts toward

Show all 124
Theory and practice of accounting applicable to recording, summarizing, and reporting of business transactions for external reporting and other external uses. Asset valuation; revenue and expense recognition; various asset, liability, and capital accounts.
Prerequisites
Sophomore; Junior; or Senior standing.

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See the full prerequisite chain

From the catalog

Who can take it
Sophomore; Junior; or Senior standing.
Grading
LCR: Letter Grade with Cr/NC available. The grading default for the class will be letter grade, but students can opt to take it for Cr/NC
Typically offered
Fall/Spring/Summer

2 sections in Spring 2027

Class #10468· In-person · Open · Letter or CR/NC
249 of 249 seats open
Thu 5:30 PM-6:45 PM · SHW 011
Class #3808· In-person · Open · Letter or CR/NC
200 of 200 seats open
Fri 11:00 AM-12:15 PM · GMCS 333

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