ACCT 3401 — Financial Reporting and Analysis 1
4 semester hoursUndergraduateLectureusually offered: fall, springtypical days: T/FBostonTraditional
Examines financial reporting concepts, emphasizing the link between them and financial statements. Focuses on both the preparation and interpretation of financial statements, with students also being introduced to basic tools in financial statement analysis, such as ratio and accounting analysis. Gives students the opportunity to understand how management decisions can influence reported income, asset, and liability values, and the importance of ethics when making accounting choices. Offers students the tools necessary to analyze the impact of alternative reporting decisions on financial statements. In addition to accounting majors, this course is ideal for students who wish to pursue careers in corporate finance, investment banking, investment management, or consulting.
Prerequisites
- one of:
- ACCT 2301 (min D-)
- ACCT 217M
- ACCT 2302 (min D-)
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2023 | 3 | 85 | 95 | 89% | 3.3 |
| Spring 2024 | 2 | 59 | 76 | 78% | 8.5 |
| Summer A 2024 | 1 | 16 | 40 | 40% | 24.0 |
| Fall 2024 | 3 | 101 | 120 | 84% | 6.3 |
| Spring 2025 | 2 | 65 | 76 | 86% | 5.5 |
| Summer A 2025 | 1 | 27 | 40 | 68% | 13.0 |
| Fall 2025 | 3 | 120 | 120 | 100% | 0.0 |
| Spring 2026 | 2 | 81 | 82 | 99% | 0.5 |
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 3% · T 50% · W 17% · Th 10% · F 59%
Common patterns: TF (42% of sections), U (15% of sections), F (14% of sections), W (11% of sections), R (7% of sections), T (5% of sections) — in patterns, R means Thursday
Professors
Fall
- Yue Zhang (78% of students) · reviews
- Michael Ruff (22% of students) · reviews
Spring
- Annie Witte (100% of students) · reviews
Summer A
- Yue Zhang (63% of students) · reviews
- Jaehan Ahn (37% of students) · reviews
Percentages are each professor's average share of the season's enrolled students in recent terms.
Unlocks
Courses that list ACCT 3401 in their prerequisites.
Links
Official catalog (ACCT course descriptions) · Student reviews on RateMyHusky · All ACCT courses · Plan it at numap.app