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Feb 25, 2026
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2025-2026 University Catalog
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ACCTG 326 - Intermediate Financial Accounting 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): 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.
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.
Note: Credit may be applied to accounting major and is not open to students with credit in ACCTG 331.
Typically Offered: Fall/Spring
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