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    Nov 27, 2024  
2013-2014 Georgia Regents University Undergraduate Catalog 
    
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


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