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    Walden University
  Dec 15, 2017
2017-2018 Catalog (September 2017)
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ACCT 4003 - Advanced Financial Accounting II♦

(5 cr.) How can external users to an organization employ the statement of cash flow as a means to foresee an organization’s prospect for future earnings? In this course, students have the opportunity to research and answer accounting questions such as this; it is the second in a three-course sequence and continues the approach used in the Intermediate Accounting sequence. Students examine the measurement and reporting disclosures for changes in accounting principles, correction of errors, the statement of cash flows, segment and interim reporting, and deferred taxes. Students continue to learn about financial statement presentation and disclosures as well as how these elements relate 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 4002.)
♦ 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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