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ACCTG 326 - Intermediate Financial Accounting

ACCTG 326: Intermediate Financial Accounting (3 units) at San Diego State University. 10 sections offered in Spring 2027, with meeting times, instructors, and seat counts. Prerequisites: ACCTG 202. Approved upper division business major or minor or other approved major. Not open to accounting majors. Proof of completion of prerequisite(s) required: Copy of transcript. Counts toward Accounting, B.S. in Business Administration (2024-25), Business Administration, Accounting, B.S. (2025-26).

3 units
  • Accounting
  • Major
  • Accounting Electives
  • Upper Division Major Electives
  • Six Units of Upper Division Accountancy Electives
Offered: Summer 2027 (not offered), Spring 2027 (offered), Fall 2026 (offered)
Theories, practices, and concepts needed to satisfy the decision making requirements of external users; financial reporting for enterprises engaged in international trade of business. May not be taken for credit by accounting majors.
Prerequisites
ACCTG 202. Approved upper division business major or minor or other approved major. Not open to accounting majors. Proof of completion of prerequisite(s) required: Copy of transcript.

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From the catalog

Who can take it
Credit may be applied to accounting major and is not open to students with credit in ACCTG 331. Not open to accounting majors.
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

10 sections in Spring 2027

Class #4722· In-person · Open · Letter or CR/NC
35 of 35 seats open
Mon, Wed 3:30 PM-4:45 PM · COM 105
Class #6248· In-person · Open · Letter or CR/NC
35 of 35 seats open
Thu 4:00 PM-6:40 PM · SH 213
Class #8087· In-person · Open · Letter or CR/NC
35 of 35 seats open
Tue 4:00 PM-6:40 PM · SH 104
Class #9178· In-person · Open · Letter or CR/NC
35 of 35 seats open
Mon 7:00 PM-9:40 PM · LH 340
Class #10235· In-person · Open · Letter or CR/NC
35 of 35 seats open
Mon 4:00 PM-6:40 PM · PG 244
Class #4721· In-person · Open · Letter or CR/NC
35 of 35 seats open
Mon, Wed 2:00 PM-3:15 PM · PSFA 318
Class #10492· In-person · Open · Letter or CR/NC
30 of 30 seats open
Tue 4:00 PM-6:40 PM · SSW 2514
Class #9245· In-person · Open · Letter or CR/NC
35 of 35 seats open
Wed 4:00 PM-6:40 PM · LH 340
Class #10234· In-person · Open · Letter or CR/NC
35 of 35 seats open
Wed 4:00 PM-6:40 PM · SSW 2650
Class #11606· In-person · Open · Letter or CR/NC
35 of 35 seats open
Mon 7:00 PM-9:40 PM · LH 258

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