ACCTMIS 6200: Financial Reporting
Ohio State University
Examination of major aspects of corporate financial reporting by management under U.S. GAAP, including: revenue recognition, financial statement presentation, and disclosures and accounting for long-term debt, deferred taxes, and stock-based compensation, along with discussion of accounting standard setting and financial statement analysis. Prereq: Enrollment in Master of Accounting Program. Not open to students with credit for 7200.
Average GPA: 3.40
Grade distribution records: 457 students across 7 terms.
Grade distribution
| Grade | Students | Percent |
|---|---|---|
| A | 119 | 26.0% |
| A- | 94 | 20.6% |
| B+ | 99 | 21.7% |
| B | 83 | 18.2% |
| B- | 35 | 7.7% |
| C+ | 23 | 5.0% |
| C | 2 | 0.4% |
| C- | 1 | 0.2% |
| F | 1 | 0.2% |
Based on 457 student grade records across 7 terms.