2014-2015 Walden University Catalog (December 2014) 
    
    Sep 21, 2019  
2014-2015 Walden University Catalog (December 2014) [ARCHIVED CATALOG]

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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.)



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