ACC 3202 — Financial Reporting and Analysis 2
3 semester hoursUndergraduateLectureusually offered: fall, springBostonOnlineOnlineTraditional
Continues the examination in greater depth of 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 liabilities, bond obligations, retirement obligations, reconciliation of deferred taxes and required tax disclosures, various corporate ownership interests, stock options, accounting changes, statement of cash flows, and required footnotes.
Prerequisites
- ACC 3201 (min D-)
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2025 | 2 | 19 | 60 | 32% | 20.5 |
| Spring 2026 | 2 | 22 | 60 | 37% | 19.0 |
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 41% · W 0% · Th 0% · F 0%
Common patterns: async (59% of sections), T (41% of sections) — in patterns, R means Thursday
Professors
Fall
- Francis Melaragni (58% of students)
- Richard Condon (42% of students)
Spring
- Mary Nelson (59% of students) · reviews
- Richard Condon (41% of students)
Percentages are each professor's average share of the season's enrolled students in recent terms.
Unlocks
Courses that list ACC 3202 in their prerequisites.
Links
Official catalog (ACC course descriptions) · All ACC courses · Plan it at numap.app