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  • Course Outline Intermediate Accounting 3

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    Melisa Joy Malenab
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    This document outlines the 21 chapters covered in the Intermediate Accounting 3 course, including financial statements, accounting changes, interim financial reporting, operating segments, cash flows, earnings per share, hyperinflation, and current cost accounting. It also lists references used, such as accounting books by Valix, Millan, and Aduana that provide further information on the presentation, preparation, and analysis of financial statements.

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    This document outlines the 21 chapters covered in the Intermediate Accounting 3 course, including financial statements, accounting changes, interim financial reporting, operating segments, cash flows, earnings per share, hyperinflation, and current cost accounting. It also lists references used, such as accounting books by Valix, Millan, and Aduana that provide further information on the presentation, preparation, and analysis of financial statements.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    13 views2 pages

    Course Outline Intermediate Accounting 3

    Uploaded by

    Melisa Joy Malenab
    This document outlines the 21 chapters covered in the Intermediate Accounting 3 course, including financial statements, accounting changes, interim financial reporting, operating segments, cash flows, earnings per share, hyperinflation, and current cost accounting. It also lists references used, such as accounting books by Valix, Millan, and Aduana that provide further information on the presentation, preparation, and analysis of financial statements.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    Intermediate Accounting 3

    Chapters

    1. Financial Statements
    2. Statement of Financial Position
    3. Statement of Comprehensive Income
    4. Statement of Changes in Equity
    5. Notes to Financial Statements
    6. Related Parties
    7. Events after the Reporting Period
    8. Noncurrent Asset held for Sale
    9. Discontinued Operation
    10. Accounting Changes
    a. Change in Accounting Estimates
    b. Change in Accounting Policy
    c. Prior period errors
    11. Interim Financial Reporting
    12. Operating Segment
    13. Cash and Accrual Basis
    14. Single Entry
    15. Error Correction
    16. Statement of Cash Flows
    17. Book Value per Share
    18. Earnings Per Share
    a. Basic Earnings per share
    b. Diluted Earnings per share
    c. Diluted earnings per share - Multiple potential ordinary shares
    19. Hyperinflation
    20. Current Cost Accounting
    21. SMEs- Definition

    References:

    Valix, Conrado, et. al Intermediate Accounting 3, 2019

    Millan, Zeus . Intermediate Accounting 3

    Aduana, Nick. Introduction to Financial Accounting – Presentation, Preparation and Analysis of


    financial Statements

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