Catalog 2024 - 2025

ACG 3131 Accounting Theory I

This course evaluates the underlying concepts and ethical, regulatory, and business environment of financial reporting with emphasis on measurement, analysis, and interpretation of income, cash flows, and financial position. The study of inventory valuation, plant asset depreciation, and time value of money concepts are included.

3 credits

Prerequisites

ACG 2071 with a grade of C or higher