Course Description
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.(Prerequisite(s): ACCT 3004.)Applications for each non-degree, credit-bearing, course are reviewed by Walden University’s Admissions Office. Therefore, only a single credit-bearing Walden course can be purchased at a time until an admission decision is rendered (usually within 2 business days). If you have any questions, please contact an enrollment specialist at 855-621-4892.
