2021–2022 Walden University Catalog (September 2021) 
    
    Nov 29, 2021  
2021–2022 Walden University Catalog (September 2021)
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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.
Prerequisites
BS in Accounting

  • ACCT 3003 or ACCT 1004S

All Other Programs

  • 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 specialist [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.



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