2011-2012 Walden University Catalog (June 2012) 
    
    Aug 11, 2022  
2011-2012 Walden University Catalog (June 2012) [ARCHIVED CATALOG]

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ACCT 3001 - Intermediate Accounting I


(5 cr.) This course is the first in a four-course sequence. It reviews the principles of accrual accounting and the accounting cycle and emphasizes the presentation of transactions on financial statements. It emphasizes the conceptual framework and measurement principles underlying financial accounting. Financial statement presentation and format are reviewed. The relationship between the reporting and auditing functions in corporations is emphasized. The course uses the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards. (Prerequisite(s): ACCT 2003.)



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