ACC 312Fundamentals of Managerial Accounting
3.13 average GPA and 28.5% A grades across 14,270 reported letter grades. Compare reported semesters and official course sources.
- Average GPA / 4.00
- 3.13
- A grades · excludes A−
- 28.5%
- Letter grades reported
- 14,270
Summer 2011 — Summer 2026 · 46 reported semesters
Source: UT Austin Office of Institutional Reporting; updated .
The grade distribution
Read the exact grade counts
| Grade | Count | Share |
|---|---|---|
| A | 4,066 | 28.5% |
| A− | 2,399 | 16.8% |
| B+ | 1,786 | 12.5% |
| B | 1,749 | 12.3% |
| B− | 1,383 | 9.7% |
| C+ | 848 | 5.9% |
| C | 663 | 4.6% |
| C− | 481 | 3.4% |
| D+ | 234 | 1.6% |
| D | 210 | 1.5% |
| D− | 166 | 1.2% |
| F | 285 | 2.0% |
A shares count A only. A− is separate. GPA uses reported letter grades; 1,562 non-GPA outcomes are excluded.
What the reported grades show
ACC 312 (Fundamentals of Managerial Accounting) has 14,270 reported letter grades across 46 semesters in this export, from Summer 2011 to Summer 2026. Combining those grades gives a mean of 3.13 on UT’s four-point scale. This is a count-weighted result: every reported letter grade contributes once to the course total, so larger reported groups have more influence than smaller groups. It is not an average of rounded semester GPAs.
In ACC 312, 4,066 of the 14,270 letter grades were A, or 28.5%. Another 2,399 were A−. Combining A and A− produces an A-range share of 45.3%, a different measure from the A-only figure at the top of the page. The distribution also records 285 F grades. The combined D+, D, D− and F share is 6.3%. These figures help show the shape of the historical outcomes alongside the overall mean.
The latest reported semester for ACC 312 is Summer 2026. Its 55 letter grades yield 3.36 average grade points and 54.5% A grades. Across semesters with letter grades, the reported mean ranges from 2.85 in Fall 2012 to 3.68 in Spring 2020. The largest reported letter-grade count is in Spring 2017, with 737 letter grades.
Within the ACC source group, the pooled undergraduate average is 3.24 across 96,680 letter grades and 20 courses. ACC 312 is 0.11 grade points below that pooled mean. This comparison combines different courses and student groups; it does not adjust for prerequisites, course level or selection into a class. Use the department hub to compare the underlying grade counts before interpreting that difference.
ACC 312 appears in Spring, Fall, Summer in the reported history. Spring accounts for the largest number of its reported letter grades (9,689). These are observed reporting seasons, not a promise about the next schedule. Check the catalog prerequisites and the syllabus for the exact section before registration; a past grade distribution does not describe an upcoming instructor’s assignments, attendance rules or assessment weights.
Recent semesters
| Semester | Average GPA | % A | Letter grades |
|---|---|---|---|
| Summer 2026 | 3.36 | 54.5% | 55 |
| Spring 2026 | 3.19 | 31.0% | 712 |
| Fall 2025 | 3.14 | 43.4% | 249 |
| Summer 2025 | 3.26 | 27.9% | 43 |
| Spring 2025 | 3.15 | 27.7% | 722 |
| Fall 2024 | 3.04 | 24.9% | 233 |
| Summer 2024 | 3.29 | 41.7% | 48 |
| Spring 2024 | 3.19 | 26.9% | 665 |
| Fall 2023 | 3.10 | 37.2% | 253 |
| Summer 2023 | 3.28 | 48.6% | 37 |
| Spring 2023 | 3.16 | 34.9% | 714 |
| Fall 2022 | 3.10 | 35.3% | 238 |
| Summer 2022 | 3.26 | 44.1% | 34 |
| Spring 2022 | 3.15 | 27.6% | 604 |
| Fall 2021 | 3.15 | 37.7% | 199 |
| Summer 2021 | 3.08 | 32.6% | 46 |
| Spring 2021 | 3.57 | 52.7% | 395 |
| Fall 2020 | 3.20 | 38.3% | 253 |
| Summer 2020 | 3.19 | 45.6% | 90 |
| Spring 2020 | 3.68 | 56.2% | 418 |
| Fall 2019 | 3.15 | 35.9% | 287 |
| Summer 2019 | 3.24 | 26.3% | 38 |
| Spring 2019 | 3.11 | 20.0% | 621 |
| Fall 2018 | 3.09 | 31.5% | 286 |
| Summer 2018 | 3.33 | 46.2% | 52 |
| Spring 2018 | 3.15 | 26.2% | 709 |
| Fall 2017 | 3.13 | 24.2% | 277 |
| Summer 2017 | 3.31 | 40.8% | 49 |
| Spring 2017 | 3.13 | 27.3% | 737 |
| Fall 2016 | 3.02 | 25.3% | 253 |
| Summer 2016 | 3.00 | 18.2% | 55 |
| Spring 2016 | 3.06 | 17.5% | 703 |
| Fall 2015 | 3.18 | 40.4% | 272 |
| Summer 2015 | 3.13 | 22.4% | 58 |
| Spring 2015 | 3.02 | 15.2% | 715 |
| Fall 2014 | 3.07 | 35.2% | 270 |
| Summer 2014 | 3.22 | 19.7% | 71 |
| Spring 2014 | 3.07 | 23.0% | 717 |
| Fall 2013 | 2.91 | 18.0% | 228 |
| Summer 2013 | 2.91 | 15.5% | 71 |
| Spring 2013 | 3.08 | 19.9% | 637 |
| Fall 2012 | 2.85 | 16.7% | 180 |
| Summer 2012 | 2.91 | 14.9% | 67 |
| Spring 2012 | 2.93 | 19.7% | 620 |
| Fall 2011 | 2.88 | 23.4% | 231 |
| Summer 2011 | 2.99 | 29.3% | 58 |
Historical offering pattern
| Season | Reported semesters | Most recent |
|---|---|---|
| Summer | 16 | Summer 2026 |
| Fall | 15 | Fall 2025 |
| Spring | 15 | Spring 2026 |
These seasons are observed in the grade history. Confirm the next offering in the official Course Schedule; missing grades do not establish that a course was not offered.
Catalog and prerequisites
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.
Enrollment restrictions
Restricted to students in the McCombs School of Business.
Catalog credit value: 3 Hours.
Syllabi for the actual section
No section-specific syllabus link for ACC 312 is present in this export.
Search UT’s public HB 2504 syllabus and CV archive for the section you plan to take. Older syllabi describe their own semester, not the next offering.
ACC 312 questions
What is the average GPA in ACC 312?
The reported mean is 3.13 from 14,270 letter grades. Each grade is weighted equally, excluding non-GPA symbols.
What percentage of ACC 312 grades are A?
A grades account for 28.5% of reported letter grades. A− grades are separate; the combined A/A− share is 45.3%.
When was ACC 312 most recently reported?
The latest semester in the export is Summer 2026, with 55 letter grades. A missing later semester is not evidence that the course stopped being offered.
Do the ACC 312 grades measure teaching quality?
No. Grade distributions describe reported outcomes for different sections and student groups. They do not measure teaching quality, workload, learning or your likely individual grade.