ACC 311Lower division3 credit hours
ACC 311 Fundamentals of Financial Accounting
Since 2011, ACC 311 has averaged 3.10 with 30% A’s. In Spring 2026 it averaged 3.19, below the 3.36 average for undergraduate ACC classes that term.
Registration detailsBefore you register
Listed for Spring 2027 · UT’s published schedule
UT prerequisites and restrictions
- Prerequisites
- Twenty-four semester hours of college credit, including Economics 304K.
- Who can take it
- Restricted to students in the McCombs School of Business.
- Catalog edition
- 2026–27
- Class hours a week
- 3
- Grading
- Letter grade only
- Repeat for credit
- No
- Texas common number
- ACCT 2301, ACCT 2401
Grade distribution
Spring 2026: 276 letter grades, 3.19 average GPA, 24% A’s, 6 sections
Bars show the selected term. Short lines show all terms combined.
Grade counts
| Grade | Students | Share | All terms |
|---|---|---|---|
| A | 65 | 23.6% | 29.8% |
| A− | 49 | 17.8% | 14.2% |
| B+ | 39 | 14.1% | 11.8% |
| B | 49 | 17.8% | 12.4% |
| B− | 28 | 10.1% | 9.4% |
| C+ | 24 | 8.7% | 5.9% |
| C | 9 | 3.3% | 5.6% |
| C− | 6 | 2.2% | 4.0% |
| D+ | 2 | 0.7% | 1.9% |
| D | 2 | 0.7% | 1.7% |
| D− | 0 | 0.0% | 1.6% |
| F | 3 | 1.1% | 1.7% |
| Q, W, CR, and others | 19 | Not in the average | |
How have grades changed?
UT’s grade reports show 46 terms from Summer 2011 to Summer 2026 (15 falls, 15 springs, and 16 summers).
Grades by term
| Term | Sections | Letter grades | Average GPA | A’s |
|---|---|---|---|---|
| Summer 2026 | 1 | 21 | 3.22 | 28.6% |
| Spring 2026 | 6 | 276 | 3.19 | 23.6% |
| Fall 2025 | 18 | 832 | 3.20 | 21.0% |
| Summer 2025 | 1 | 21 | 3.19 | 23.8% |
| Spring 2025 | 5 | 277 | 3.17 | 21.7% |
| Fall 2024 | 16 | 850 | 3.14 | 37.4% |
| Summer 2024 | 1 | 21 | 3.41 | 66.7% |
| Spring 2024 | 5 | 281 | 3.15 | 27.8% |
| Fall 2023 | 14 | 753 | 3.11 | 39.6% |
| Summer 2023 | 1 | 23 | 3.06 | 39.1% |
| Spring 2023 | 5 | 267 | 3.11 | 39.3% |
| Fall 2022 | 14 | 798 | 3.11 | 35.0% |
| Summer 2022 | 1 | 12 | 3.17 | 41.7% |
| Spring 2022 | 5 | 248 | 2.94 | 31.9% |
| Fall 2021 | 14 | 704 | 3.04 | 36.1% |
| Summer 2021 | 2 | 41 | 3.18 | 26.8% |
| Spring 2021 | 6 | 156 | 3.52 | 47.4% |
| Fall 2020 | 14 | 567 | 3.23 | 33.5% |
| Summer 2020 | 2 | 67 | 3.33 | 25.4% |
| Spring 2020 | 6 | 227 | 3.68 | 46.3% |
| Fall 2019 | 14 | 748 | 3.13 | 30.3% |
| Summer 2019 | 2 | 25 | 3.04 | 36.0% |
| Spring 2019 | 5 | 300 | 3.16 | 32.0% |
| Fall 2018 | 16 | 694 | 3.19 | 30.7% |
| Summer 2018 | 1 | 25 | 3.29 | 24.0% |
| Spring 2018 | 5 | 330 | 3.17 | 36.4% |
| Fall 2017 | 14 | 792 | 3.15 | 31.9% |
| Summer 2017 | 2 | 39 | 3.33 | 23.1% |
| Spring 2017 | 5 | 319 | 3.11 | 34.5% |
| Fall 2016 | 14 | 811 | 3.17 | 33.2% |
| Summer 2016 | 2 | 41 | 3.14 | 29.3% |
| Spring 2016 | 4 | 259 | 3.08 | 23.2% |
| Fall 2015 | 13 | 791 | 3.13 | 32.4% |
| Summer 2015 | 2 | 53 | 3.22 | 30.2% |
| Spring 2015 | 5 | 281 | 3.05 | 25.3% |
| Fall 2014 | 14 | 772 | 3.15 | 33.0% |
| Summer 2014 | 2 | 59 | 3.08 | 25.4% |
| Spring 2014 | 4 | 248 | 3.04 | 19.8% |
| Fall 2013 | 12 | 785 | 3.02 | 26.0% |
| Summer 2013 | 1 | 48 | 2.87 | 10.4% |
| Spring 2013 | 4 | 251 | 2.72 | 15.9% |
| Fall 2012 | 10 | 672 | 2.82 | 17.3% |
| Summer 2012 | 1 | 43 | 2.81 | 11.6% |
| Spring 2012 | 4 | 228 | 2.68 | 14.9% |
| Fall 2011 | 11 | 666 | 2.79 | 15.0% |
| Summer 2011 | 2 | 58 | 2.78 | 17.2% |
What’s ACC 311 about?
Concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements. Accounting 311 and 311H may not both be counted. Three lecture hours a week for one semester.
What do the syllabi ask you to do?
Fall 2018 · J Kamas
Section 02295 · Read this syllabus · Summary checked November 9, 2026
This section's materials are from 2018. Check the assigned edition and access requirements for your own section.
- How the grade is decided
- The stronger midterm counts for 25%, the other for 15%, and the cumulative final for 35%. Online homework counts for 15%, with the last 10% at the instructor's discretion.
- Assignments
- Solid Footing exercises cover the accounting cycle early in the term. Connect exercises continue the practice with material from the textbook.
- Required materials
- This section required the customized ninth edition of Financial Accounting with Connect, the eleventh edition of Solid Footing, and a financial calculator.
These summaries describe the named sections and terms. Read your section’s syllabus for its current grading rules and materials.
Prepare for class
- Transaction analysis
- Financial statements
- Financial statement analysis
Review · Review the accounting equation and identify where common accounts belong.
Self-check · A firm pays $300 it owes a supplier. What changes on the balance sheet?
Show the answer
Cash and accounts payable each fall by $300. The earlier entry already accounted for the purchase or expense.
Instructors and course documents
Open a term for section numbers and syllabi.
Fall 2026 · Taylor Brown · 1 section
- Section 03075 · Syllabus
Fall 2018 · Aysa Dordzhieva · 3 sections
Fall 2018 · J Kamas · 3 sections
Fall 2018 · Megan Allen · 1 section
- Section 02290 · Syllabus
Earlier terms and instructors (77)
Fall 2018 · William Spiller · 3 sections
Summer 2018 · Stephen Smith · 1 section
- Section 71015 · Syllabus
Spring 2018 · Gretchen Charrier · 3 sections
Fall 2017 · Donna Johnston-Blair · 1 section
- Section 02665 · Syllabus
Fall 2017 · J Kamas · 3 sections
Fall 2017 · Jerry Hays · 1 section
- Section 02655 · Syllabus
Fall 2017 · William Spiller · 3 sections
Summer 2017 · Ryan Ballestero · 1 section
- Section 70975 · Syllabus
Summer 2017 · Shannon Garavaglia · 1 section
- Section 70980 · Syllabus
Spring 2017 · Gretchen Charrier · 3 sections
Fall 2016 · Gretchen Charrier · 3 sections
Fall 2016 · Robert Davidson · 3 sections
Summer 2016 · Brian Monsen · 1 section
- Section 71075 · Syllabus
Summer 2016 · Kristen Valentine · 1 section
- Section 71080 · Syllabus
Fall 2015 · Donna Johnston-Blair · 4 sections
Fall 2015 · Stephen Smith · 3 sections
Summer 2015 · Antonis Kartapanis · 1 section
- Section 71260 · Syllabus
Summer 2015 · Ying Huang · 1 section
- Section 71265 · Syllabus
Spring 2015 · May Wang · 1 section
- Section 02193 · Syllabus
Fall 2014 · Donna Johnston-Blair · 3 sections
Fall 2014 · Douglas Devidal · 3 sections
Fall 2014 · J Kamas · 3 sections
Fall 2014 · Jorge Maldonado · 1 section
- Section 02635 · Syllabus
Summer 2014 · Jeanmarie Lord · 1 section
- Section 71185 · Syllabus
Summer 2014 · Zheng Leitter · 1 section
- Section 71180 · Syllabus
Fall 2013 · Donna Johnston-Blair · 1 section
- Section 02605 · Syllabus
Fall 2013 · J Kamas · 3 sections
Summer 2013 · Christopher Yust · 1 section
- Section 71345 · Syllabus
Spring 2013 · Gretchen Charrier · 1 section
- Section 02455 · Syllabus
Spring 2013 · Robert Freeman · 1 section
- Section 02465 · Syllabus
Fall 2012 · Brian Lendecky · 4 sections
Summer 2012 · Prasart Jongjaroenkamol · 1 section
- Section 71220 · Syllabus
Spring 2012 · Gretchen Charrier · 1 section
- Section 02195 · Syllabus
Spring 2012 · Robert May · 3 sections
Fall 2011 · Patricia Libby · 3 sections
Summer 2011 · Douglas Devidal · 1 section
- Section 71307 · Syllabus
Summer 2011 · Erin Towery · 1 section
- Section 71205 · Syllabus
Spring 2011 · Gretchen Charrier · 3 sections
Fall 2010 · Florence Atiase · 3 sections
Fall 2010 · J Kamas · 1 section
- Section 02615 · Syllabus
Instructor evaluations
UT posts its course evaluation results as one public list per term. Open a term and look for ACC 311 in it: Spring 2026 · Fall 2025 · Summer 2025 · Spring 2025.
UT’s CES ratings search · Results before Fall 2022 · Syllabi and evaluations for ACC 311
What comes before and after?
Courses named by UT
Leads to
Show 20 more
You can get credit for only one of these
Sources
The Spring 2027 listing comes from UT’s printed schedule, checked November 9, 2026.
Class details come from UT’s Accounting catalog page, 2026–27 edition, checked October 27, 2026. Match requirements to your own catalog and degree plan.
Grades come from UT’s grade dashboard, updated October 27, 2026. UT leaves out some small classes to protect students’ privacy.
Each letter grade counts once. A− has its own bar. Subject averages cover the same subject, level, and term, including this class. How the averages are calculated.
Instructors and syllabus links come from UT’s public syllabus index, checked October 27, 2026.