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Contents
Welcome to Walsh
Academic Calendar & Important Dates
General Information
Walsh Degree Programs
Academic Policies and Requirements
Undergraduate Degree Programs
Applied Management, Bachelor of Science (BSAM)*
Information Technology, Bachelor of Science (BSIT)
Graduate Degree Programs
Dual Degree Programs
Graduate Certificates
Doctoral Degree Program
Courses
ACC - Accounting
100
200
300
400
500
ACC 500
ACC 501
ACC 502
ACC 503
ACC 505
ACC 506
ACC 508
ACC 510
ACC 511
ACC 512
ACC 513
ACC 515
ACC 519
ACC 520
ACC 550
ACC 564
ACC 565
ACC 570
ACC 574
ACC 577
ACC 578
ACC 580
ACC 583
ACC 588
ACC 594
BL - Business Law
COM - Communications
ECN - Economics
ENG - English
FIN - Finance
IDS - Interdisciplinary
IT - Information Technology
MGT - Management
MKT - Marketing
MTH - Math
QM - Quantitative Methods
TAX - Taxation
Walsh Leadership
Walsh Faculty
Walsh Board of Trustees
Walsh History
Notice of Nondiscrimination
Catalog Links
Catalog Home
Site Map
All Catalogs
ACC 503
FINANCIAL ACCOUNTING CONCEPTS
In the third Intermediate Financial Accounting course, critical analysis of the statement of cash flows is expected, resulting in the understanding of the inter-relationships among the income statement, balance sheet, and statement of stockholders' equity. Prospective and retroactive accounting errors combine with prior period adjustments to complete the coverage of financial statement disclosures. Additional topics include subsequent events, operating segments, interim financial statements, and related party transactions.
Credits
3
Prerequisite
MAC:
ACC 501
. BAC:
ACC 301
Distribution
ACCOUNTING