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    Walden University
  Dec 14, 2017
2017-2018 Catalog (September 2017)
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ACCT 3005 - Intermediate Accounting IV♦

(5 cr.) What is capital structure, and how can a business use it for sustainability and reaching long-term goals? In this course, students have the opportunity to respond to such questions as well as to gain insight on related ethical considerations; it is the fourth in a four-course sequence and a continuation of Intermediate Accounting III. Students explore the measurement and reporting principles for stockholders’ equity, retained earnings, long-term liabilities, long-term receivables, discontinued operations, and extraordinary items. They gain further practice in financial statement presentation and disclosures and explore their relationship 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 3004.)
♦ 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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