ACC 312Lower division3 credit hours
ACC 312 Fundamentals of Managerial Accounting
Since 2011, ACC 312 has averaged 3.13 with 28% 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
- Accounting 311 or 311H.
- 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 2302, ACCT 2402
Grade distribution
Spring 2026: 712 letter grades, 3.19 average GPA, 31% A’s, 15 sections
Bars show the selected term. Short lines show all terms combined.
Grade counts
| Grade | Students | Share | All terms |
|---|---|---|---|
| A | 221 | 31.0% | 28.5% |
| A− | 108 | 15.2% | 16.8% |
| B+ | 99 | 13.9% | 12.5% |
| B | 83 | 11.7% | 12.3% |
| B− | 69 | 9.7% | 9.7% |
| C+ | 37 | 5.2% | 5.9% |
| C | 36 | 5.1% | 4.6% |
| C− | 22 | 3.1% | 3.4% |
| D+ | 8 | 1.1% | 1.6% |
| D | 13 | 1.8% | 1.5% |
| D− | 10 | 1.4% | 1.2% |
| F | 6 | 0.8% | 2.0% |
| Q, W, CR, and others | 87 | 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 | 2 | 55 | 3.36 | 54.5% |
| Spring 2026 | 15 | 712 | 3.19 | 31.0% |
| Fall 2025 | 6 | 249 | 3.14 | 43.4% |
| Summer 2025 | 1 | 43 | 3.26 | 27.9% |
| Spring 2025 | 15 | 722 | 3.15 | 27.7% |
| Fall 2024 | 6 | 233 | 3.04 | 24.9% |
| Summer 2024 | 2 | 48 | 3.29 | 41.7% |
| Spring 2024 | 14 | 665 | 3.19 | 26.9% |
| Fall 2023 | 6 | 253 | 3.10 | 37.2% |
| Summer 2023 | 2 | 37 | 3.28 | 48.6% |
| Spring 2023 | 14 | 714 | 3.16 | 34.9% |
| Fall 2022 | 6 | 238 | 3.10 | 35.3% |
| Summer 2022 | 2 | 34 | 3.26 | 44.1% |
| Spring 2022 | 13 | 604 | 3.15 | 27.6% |
| Fall 2021 | 6 | 199 | 3.15 | 37.7% |
| Summer 2021 | 2 | 46 | 3.08 | 32.6% |
| Spring 2021 | 12 | 395 | 3.57 | 52.7% |
| Fall 2020 | 5 | 253 | 3.20 | 38.3% |
| Summer 2020 | 3 | 90 | 3.19 | 45.6% |
| Spring 2020 | 13 | 418 | 3.68 | 56.2% |
| Fall 2019 | 5 | 287 | 3.15 | 35.9% |
| Summer 2019 | 2 | 38 | 3.24 | 26.3% |
| Spring 2019 | 13 | 621 | 3.11 | 20.0% |
| Fall 2018 | 4 | 286 | 3.09 | 31.5% |
| Summer 2018 | 2 | 52 | 3.33 | 46.2% |
| Spring 2018 | 12 | 709 | 3.15 | 26.2% |
| Fall 2017 | 4 | 277 | 3.13 | 24.2% |
| Summer 2017 | 2 | 49 | 3.31 | 40.8% |
| Spring 2017 | 12 | 737 | 3.13 | 27.3% |
| Fall 2016 | 4 | 253 | 3.02 | 25.3% |
| Summer 2016 | 2 | 55 | 3.00 | 18.2% |
| Spring 2016 | 11 | 703 | 3.06 | 17.5% |
| Fall 2015 | 4 | 272 | 3.18 | 40.4% |
| Summer 2015 | 2 | 58 | 3.13 | 22.4% |
| Spring 2015 | 12 | 715 | 3.02 | 15.2% |
| Fall 2014 | 4 | 270 | 3.07 | 35.2% |
| Summer 2014 | 2 | 71 | 3.22 | 19.7% |
| Spring 2014 | 11 | 717 | 3.07 | 23.0% |
| Fall 2013 | 3 | 228 | 2.91 | 18.0% |
| Summer 2013 | 2 | 71 | 2.91 | 15.5% |
| Spring 2013 | 10 | 637 | 3.08 | 19.9% |
| Fall 2012 | 3 | 180 | 2.85 | 16.7% |
| Summer 2012 | 2 | 67 | 2.91 | 14.9% |
| Spring 2012 | 10 | 620 | 2.93 | 19.7% |
| Fall 2011 | 4 | 231 | 2.88 | 23.4% |
| Summer 2011 | 2 | 58 | 2.99 | 29.3% |
What’s ACC 312 about?
Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Accounting 312 and 312H may not both be counted. Three lecture hours a week for one semester.
Prepare for class
- Cost behavior
- Budgeting
- Product costing
- Cost control
Review · Practice telling fixed costs from costs that change with output.
Self-check · A shop pays $500 in rent and $2 in materials per item. What is the total of those costs for 100 items?
Show the answer
$700. Add $500 in rent and $200 in materials.
Instructors and course documents
Open a term for section numbers and syllabi.
Fall 2018 · Brian Lendecky · 4 sections
Summer 2018 · Jerry Hays · 1 section
- Section 71110 · Syllabus
Summer 2018 · Stephen Smith · 1 section
- Section 71020 · Syllabus
Spring 2018 · Brian Lendecky · 1 section
- Section 01900 · Syllabus
Spring 2018 · David Platt · 1 section
- Section 01870 · Syllabus
Spring 2018 · J Kamas · 4 sections
Earlier terms and instructors (62)
Spring 2018 · Patti Brown · 1 section
- Section 01895 · Syllabus
Summer 2017 · Daniel Rimkus · 1 section
- Section 70985 · Syllabus
Spring 2017 · David Platt · 1 section
- Section 02470 · Syllabus
Spring 2017 · J Kamas · 5 sections
Spring 2017 · John McGuire · 3 sections
Spring 2017 · Patti Brown · 1 section
- Section 02500 · Syllabus
Fall 2016 · Brian Lendecky · 4 sections
Summer 2016 · Ben Van Landuyt · 1 section
- Section 71085 · Syllabus
Summer 2016 · Yue Wang · 1 section
- Section 71180 · Syllabus
Spring 2016 · David Platt · 1 section
- Section 02395 · Syllabus
Spring 2016 · J Kamas · 4 sections
Fall 2015 · Brian Lendecky · 4 sections
Summer 2015 · Jakob Infuehr · 1 section
- Section 71270 · Syllabus
Summer 2015 · Xinyu Zhang · 1 section
- Section 71385 · Syllabus
Spring 2015 · Brian Lendecky · 3 sections
Spring 2015 · David Platt · 1 section
- Section 02210 · Syllabus
Spring 2015 · Donna Johnston-Blair · 1 section
- Section 02230 · Syllabus
Spring 2015 · J Kamas · 4 sections
Spring 2015 · Jerry Hays · 1 section
- Section 02200 · Syllabus
Fall 2014 · Brian Lendecky · 4 sections
Summer 2014 · Colin Koutney · 1 section
- Section 71290 · Syllabus
Summer 2014 · Daehyun Kim · 1 section
- Section 71190 · Syllabus
Spring 2014 · David Platt · 1 section
- Section 02565 · Syllabus
Spring 2014 · J Kamas · 3 sections
Spring 2014 · Patti Brown · 1 section
- Section 02575 · Syllabus
Fall 2013 · Donna Johnston-Blair · 3 sections
Summer 2013 · J Kamas · 1 section
- Section 71455 · Syllabus
Summer 2013 · Shannon Chen · 1 section
- Section 71350 · Syllabus
Spring 2013 · David Platt · 1 section
- Section 02505 · Syllabus
Spring 2013 · J Kamas · 4 sections
Spring 2013 · Stephen Smith · 1 section
- Section 02490 · Syllabus
Fall 2012 · J Kamas · 3 sections
Summer 2012 · Jeffrey Johanns · 1 section
- Section 71325 · Syllabus
Summer 2012 · Kathleen Powers · 1 section
- Section 71225 · Syllabus
Spring 2012 · J Kamas · 4 sections
Spring 2012 · Jeffrey Johanns · 3 sections
Spring 2012 · Patti Brown · 3 sections
Fall 2011 · J Kamas · 1 section
- Section 02643 · Syllabus
Summer 2011 · Lisa De Simone · 1 section
- Section 71210 · Syllabus
Spring 2011 · Brian Lendecky · 1 section
- Section 02360 · Syllabus
Instructor evaluations
UT posts its course evaluation results as one public list per term. Open a term and look for ACC 312 in it: Spring 2026 · Fall 2025 · Summer 2025 · Spring 2025.
UT’s CES ratings search · Results before Fall 2022 · Syllabi and evaluations for ACC 312
The guide links UT’s own results and copies no numbers.
What comes before and after?
Courses named by UT
Leads to
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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.