ACC 3201 — Financial Reporting and Analysis 1
3 semester hoursUndergraduateLectureusually offered: fall, springBostonOnlineOnlineTraditional
Examines in greater depth the foundational principles, concepts, and measurement theories relating to financial reporting and stewardship. Focuses on the objectives of financial statements for various users such as lenders, investors, and various stakeholder groups. Emphasizes the accounting conceptual framework, including the guidance and standards promulgated by various standards-setting and regulatory bodies. Topics include the measurement, valuation, and disclosure of receivables, inventories, tangible and intangible assets, depreciation methods, revenue-recognition principles, and required footnotes.
Prerequisites
- ACC 2100 (min D-)
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2025 | 2 | 20 | 60 | 33% | 20.0 |
| Spring 2026 | 2 | 29 | 60 | 48% | 15.5 |
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 0% · T 47% · W 0% · Th 0% · F 0%
Common patterns: async (53% of sections), T (47% of sections) — in patterns, R means Thursday
Professors
Fall
- Richard Condon (65% of students)
- John Glencross (35% of students) · reviews
Spring
- John Glencross (55% of students) · reviews
- Richard Condon (45% of students)
Percentages are each professor's average share of the season's enrolled students in recent terms.
Unlocks
Courses that list ACC 3201 in their prerequisites.
Links
Official catalog (ACC course descriptions) · All ACC courses · Plan it at numap.app