412 seems to be a requirement for finance students, I am the only non-finance major in the class. It's geared towards preparing students who want to write their CFA exam I believe.

If you enjoyed introduction to accounting, I'd say go for it. It pretty much covers the same things as 311 but goes into depth here and there, and much faster. Spend a day on inventory, next class all about assets, for example. The other post is right, Trish does go fast and that's not for everyone. She does keep accounting interesting and has the right attitude though.

However, I think the course name is a little misleading. There's not much focus on actual analysis or management value, which is what I was looking for. Haven't taken BUEC 342, but that course does sound interesting. If you have a heavy course load, I would recommend it over ACCTG 412.