ACG 3131 Accounting Theory I

In this course, students review the accounting cycle and develop a deeper understanding of financial reporting concepts within ethical, regulatory, and business environments. Emphasis is placed on the measurement, valuation, analysis, and interpretation of assets, income, cash flows, including detailed study of inventory valuation, fixed asset depreciation, and time value of money concepts.

3 credits

Prerequisites

ACG 2071 with a grade of C or higher