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Indian River State College Course Info

Fort Pierce, Florida

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Course Info

Search for courses by clicking on letters of the alphabet or by using a search bar. Explore course description, number of credits required and course sequences to satisfy graduation requirements.


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.

Units: 3.0

Prerequisites:
ACG 2071 - Managerial Accounting