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    Walden University
  Dec 15, 2017
2017-2018 Catalog (September 2017)
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ACCT 3001 - Intermediate Accounting I♦

(5 cr.) Although businesses often use the same authoritative standards in the production and presentation of financial statements, statements may still differ in a variety of ways. Recognizing these differences requires careful analysis and a variety of techniques. In this course, students consider an overview of prevailing accounting issues as well as the ethical considerations encountered in the process. This is the first in a four-course sequence in which students build upon content covered in introductory accounting courses. Students explore the principles of accrual accounting and interpret the steps in the accounting cycle. They learn about financial statement presentation and disclosure requirements, and they examine the conceptual framework and measurement principles underlying financial accounting. They also assess the relationship between the reporting and auditing functions in corporations. Additionally, students evaluate differences between Financial Accounting Standards Board’s Accounting Standards Codification and international financial reporting standards and apply these standards to their coursework.
  (Prerequisite(s): ACCT 2003.)
♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.

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