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    Walden University
  Dec 16, 2017
2017-2018 Catalog (September 2017)
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ACCT 3004 - Intermediate Accounting III♦

(5 cr.) Physical assets continually change in value; knowing how to account for them is an important task in proper financial statement disclosure. In this course, students investigate current accounting issues as well as the ethical considerations encountered in the process; this course is the third in a four-course sequence and is a continuation of Intermediate Accounting II. Students examine the measurement and accounting for property, plant, and equipment. They also explore intangible assets, current liabilities, and contingencies. They focus on financial statement presentation and discuss how it relates to the auditing function. As a basis for their coursework, students use the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards.
  (Prerequisite(s): ACCT 3003.)
♦ 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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