Walden University 5 credits Accounting
What is capital structure, and how can a business use it for sustainability and reaching long-term goals? In this course, students have the opportunity to respond to such questions as well as to gain insight on related ethical considerations; it is the fourth in a four-course sequence and a continuation of Intermediate Accounting III. Students explore the measurement and reporting principles for stockholders' equity, retained earnings, long-term liabilities, long-term receivables, discontinued operations, and extraordinary items. They gain further practice in financial statement presentation and disclosures and explore their relationship 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. BS in Accounting Prerequisites: ACCT 3004 or ACCT 1004S All Other Programs Prerequisites:
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