2021–2022 Walden University Catalog (September 2021) 
    
    Nov 29, 2021  
2021–2022 Walden University Catalog (September 2021)
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ACCT 3003 - Intermediate Accounting II♦


(5 cr.)
How does a business handle its investments and capital and what are the generally-accepted accounting principles when valuing inventory? This course provides students with the opportunity to consider and respond to prevailing accounting questions as well as gain insight on related ethical considerations; it is the second in a four-course sequence and is a continuation of Intermediate Accounting I. Students learn ways to categorize, measure and report on cash, receivables, inventories, and investments. They gain practice in financial statement presentation and disclosure requirements. Through evaluation and online discussion, students explore the auditing function as well as inventory cost methods. As a basis for their coursework, students use the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards.
Prerequisites
BS in Accounting

  • ACCT 3001 or ACCT 1004S

All Other Program

  • ACCT 3001

♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an enrollment specialist [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.



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