ACCT 301

Intermediate Accounting I

California State University San Marcos · UGRD · Fall 2026

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Provides in-depth discussions of accounting theory and practice. Examines issues related to asset valuation and income determination based on generally accepted accounting principles. Enrollment Restrictions: Enrollment restricted to students who have completed all lower-division pre-business core for the Business Administration, Accounting Option (major status in Business Administration, Accounting Option). Enrollment Requirement(s): A grade of C (2.0) or better on the Financial Accounting Knowledge Test (KAT301) administered by the Department of Accounting at CSUSM.

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Class #california_san_marcos-0005Fall 2026UGRD4 credits
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