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May 04, 2024
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2013-2014 Georgia Regents University Undergraduate Catalog [ARCHIVED CATALOG]
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ACCT 3312 - Financial Accounting Theory II
The primary emphasis of the course is on financial accounting theory as it relates to basic problem areas in financial reporting including liabilities, stockholders’ equity, investments, leases, pensions, revenue recognition, earnings per share, and income taxes. Prerequisite(s): ACCT 3311 with a minimum grade of C.
Grade Mode: Normal, Audit
Prerequisites: Prerequisites: (ACCT3311 >= C or ACC311 >= C)
Credit Hours: 3 Lecture Hours: 3 Lab Hours: 0
Major Restrictions: Accounting, Finance, Management, Management Info Systems, Marketing Class Restrictions: Junior-Semester, Senior
Click here for the Schedule of Classes.
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