2011-2012 Walden University Catalog (December 2011) 
    
    Dec 10, 2022  
2011-2012 Walden University Catalog (December 2011) [ARCHIVED CATALOG]

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ACCT 3004 - Intermediate Accounting III


(5 cr.) This course is the third in a four-course sequence and is a continuation of ACCT 3003 Intermediate Accounting II. It reviews the measurement and reporting principles for property, plant, and equipment, as well as intangibles, and current liabilities and contingencies. 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 3003.)



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