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    Oct 04, 2023  
2012-2013 Georgia Regents University Undergraduate Catalog 
2012-2013 Georgia Regents University Undergraduate Catalog [ARCHIVED CATALOG]

ACCT 3312 - Fin. Acct. 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: ACC311, ACCT3311Pre-Req Min Grade: C, C

Credit Hours: 3Contact Hours: 3 Lecture Hours: 3 Lab Hours: 0

Major Restrictions: Accounting, Finance, Management, Management Information Systems, Marketing Class Restrictions: Junior-Semester, Senior-Semester

Schedule Type: Lecture, Lecture/Supervised Laboratory, Lecture/Unsupervised Lab, Seminar, Supervised Laboratory, Unsupervised Laboratory, Independent Study (Correspond)

Click here for the Schedule of Classes.