ACCT 3402 — Financial Reporting and Financial Statement Analysis
4 semester hoursUndergraduateLectureusually offered: springBostonTraditional
Focuses on the analysis, interpretation, reformulation, and prediction of financial data, including profitability analysis, operating versus nonoperating performance evaluation, credit analysis, reformulation of financial statements, forecasting of financial statements, analysis of intercorporate investments, cash flow analysis, accounting-based equity valuation, cash-based equity valuation, assessment of earnings quality and earnings management, and the assessment of intangible assets. Emphasizes the analysis and application of financial statement information for investment, credit, and management decisions, including advisory and consulting services. Considerable importance is placed on evaluation, interpretation, and use of accounting data for decision making. Such knowledge will enable one to participate in and manage important business decisions.
Prerequisites
- one of:
- ACCT 2301 (min D-) (may be taken concurrently)
- ACCT 217M
- ACCT 2302 (min D-) (may be taken concurrently)
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Spring 2024 | 1 | 23 | 40 | 57% | 17.0 |
| Spring 2025 | 1 | 39 | 40 | 98% | 1.0 |
| Spring 2026 | 1 | 32 | 40 | 80% | 8.0 |
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 34% · W 0% · Th 41% · F 24%
Common patterns: R (41% of sections), T (34% of sections), F (24% of sections) — in patterns, R means Thursday
Professors
Spring
- Christopher Miller (100% of students) · reviews
Percentages are each professor's average share of the season's enrolled students in recent terms.
Links
Official catalog (ACCT course descriptions) · Student reviews on RateMyHusky · All ACCT courses · Plan it at numap.app