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    Sep 23, 2023  
2013-2014 Georgia Regents University Undergraduate Catalog 
2013-2014 Georgia Regents University Undergraduate Catalog [ARCHIVED CATALOG]

ACCT 3311 - Financial Accounting Theory I

The primary emphasis of the course is to provide the student with a thorough understanding of financial accounting theory as it applies to preparation of financial statements. The course includes a review of theoretical financial accounting concepts, present value, financial statements, and the analysis of asset accounts. Prerequisite(s): ACCT 2101 and 2102 both with a minimum grade of B.

Grade Mode: Normal, Audit

Prerequisites: Prerequisites: (ACCT2101 >= B or ACC211 >= B or BUS211 >= B) and (ACCT2102 >= B or ACC212 >= B or BUS212 >= B)

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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