May 01, 2025  
2025-2026 University Catalog 
    
Catalog Navigation
Catalog Home
About SDSU
Academic Calendars
Curriculum Home
SDSU Imperial Valley
SDSU Global Campus
Summary of Curricula Offered
Curricula by Department
Programs by Campus Location
Course Information
Course Descriptions
General Education Requirements
Graduation Requirements for the Bachelor’s Degree
Requirements for Master’s Degrees
Requirements for Doctoral Degrees
Admission and Registration
Tuition and Fees
Financial Aid and Scholarships
Special Programs and Services
University Library
Academic Advising
Divisions
Colleges
Major and Credential Codes
Nondegree Curricula
University Policies
The California State University
Administration and Organization
SDSU Campus Directory
Publications Archive
SDSU Campus Maps
Faculty
2025-2026 University Catalog

ACCTG 201 - Financial Accounting Fundamentals

Units: 3
Grading Method: 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

Prerequisite(s): Sophomore; Junior; or Senior standing.

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.