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

Add to Pages (opens a new window)

ACCT 3005 - Intermediate Accounting IV


(5 cr.) This course is the fourth in a four-course sequence and is a continuation of ACCT 3004 Intermediate Accounting III. It reviews the measurement and reporting principles for stockholders’ equity, retained earnings, long-term liabilities, long-term receivables, discontinued operations, and extraordinary items. Financial statement presentation is emphasized and the relationship to the auditing function is discussed. The course uses the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards. (Prerequisite(s): ACCT 3004.)



Add to Pages (opens a new window)