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.
- Credit hours
- 3
- Level
- Lower division
- Class hours a week
- 3
- Grading
- Letter grade only
- Repeat for credit
- No
- Texas common number
- ACCT 2302, ACCT 2402
- Latest grades
- Summer 2026
What grades did students get?
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).
Every 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.
Prerequisites
Accounting 311 or 311H.
Past syllabi
Each lists the readings, exams, and grade weights.
- Fall 2018, section 02375 ↗
- Fall 2018, section 02380 ↗
- Fall 2018, section 02385 ↗
- Fall 2018, section 02390 ↗
- Summer 2018, section 71020 ↗
- Summer 2018, section 71110 ↗
- Spring 2018, section 01870 ↗
- Spring 2018, section 01875 ↗
- Spring 2018, section 01880 ↗
- Spring 2018, section 01885 ↗
125 more on UT’s syllabus search ↗
Who can take it
Restricted to students in the McCombs School of Business.
What comes before and after?
Prerequisites
Leads to
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You can get credit for only one of these
More ACC classes
How we got this
Class details come from UT’s Accounting catalog page, checked October 27, 2026.
Grades come from UT’s grade dashboard, updated October 27, 2026. UT leaves out some small classes to protect students’ privacy. Past grades describe earlier terms; your section, instructor, and effort shape yours.
We count each A–F grade once. A’s counts A grades, and A− has its own bar. Subject averages use every letter grade in that subject and level that term, including this class. How the averages are calculated.
Syllabus links come from UT’s public syllabus index, checked October 27, 2026.
Before you register
Sections, times, and seats change every term. Check ACC 312 in UT’s class schedule for the semester you’re planning.