2011-2012 University Catalog 
2011-2012 University Catalog

ACCT 301 - Financial Accounting and Managerial Decision Making

Credits: 3 (NR)

Examines financial accounting from the viewpoint of both users and preparers of financial statements, emphasizing use of financial statement information to make financing, operating, and investing decisions. International Financial Reporting Standards (IFRS) are introduced.

School of Management students will not be permitted to make more than three attempts to achieve a C or higher in ACCT 301.  Those who do not successfully complete this course within three attempts will be terminated from their major and will not be eligible to receive a degree from the School of Management. For more information about this, see the “Termination from the Major” section under Academic Policies. 

Prerequisite(s): Grade of C or higher in ACCT 203, sophomore standing.

Notes: Mid-term and final exams may be scheduled on Saturdays for this class. The number of class sessions will be modified to compensate for mid-term examination time. Accommodations will be made for religious conflicts, Saturday classes, and certain official university activities.

Hours of Lecture or Seminar per week: 3
Hours of Lab or Studio per week: 0
When Offered: Fall, Spring, Summer.