D105 is the third and final course in the Intermediate Accounting sequence, and it's where the most conceptually demanding financial-reporting topics in the undergraduate Accounting major finally get their full treatment.
What D105 covers
The course provides comprehensive coverage of investments, revenue recognition (the rules governing when and how a company can record revenue as earned), accounting for income taxes (the sometimes-confusing gap between taxable income and book income), pension plans, and leases.
It closes out the Intermediate sequence with advanced topics: accounting changes and error analysis (how to correct and disclose past mistakes), full disclosure requirements in financial reporting, and interpreting the statement of cash flows at a level beyond the introductory treatment in D103.
The D105 performance assessment
A typical D105 performance assessment asks you to apply revenue-recognition criteria to a multi-element or long-term contract scenario, calculate a deferred tax asset or liability from a book-tax timing difference, and correct or disclose a prior-period accounting error under the proper GAAP standard — usually all within one integrated case.
Key topics in D105
- Investment accounting
- Revenue recognition principles
- Accounting for income taxes (deferred tax assets/liabilities)
- Pension plan accounting
- Lease accounting
- Accounting changes, error correction, and full disclosure
Writing tips for D105
Follow the task instructions and rubric line by line
WGU performance assessments for D105 are graded against a fixed rubric, not classroom "vibes" — every rubric line has to be visibly addressed, usually with a labeled heading that mirrors the rubric language. Skipping a rubric point because it seems minor is the single most common reason a competent task submission comes back "Not Yet Competent" for revision.
Use real, specific numbers and named scenarios, not generalities
WGU evaluators are trained to distinguish genuine analysis from a paraphrased textbook summary. Ground your submission in the specific company, dataset, or scenario the task provides (or that you're asked to select), and show your work — calculations, journal entries, or supporting schedules — rather than only stating a conclusion.
Because WGU is self-paced, don't let "no deadline pressure" become no submission
There's no weekly due date forcing progress, which means procrastination costs more at WGU than at a traditional term-based school — a stalled task can quietly eat weeks of a term. Treat your own target date for each D105 assessment as a real deadline.
Stuck on your D105 task?
Our writers know WGU's competency-based format and this course's performance assessment. Get an original, properly cited paper matched to your task instructions.
Why students seek help with D105
Revenue recognition and deferred tax accounting are consistently the two hardest concepts in the entire Intermediate sequence, because both require reasoning about timing differences between when something is recorded for one purpose (book or contract) versus another (tax or cash) — a genuinely different way of thinking than the more mechanical topics in D103 and D104.
How GradeEssays helps with D105
Share your case scenario and rubric, and your writer will apply the correct revenue-recognition treatment, work through the deferred tax calculation accurately, and handle any accounting-change or error-correction component the way GAAP — and your rubric — requires.
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Place Your Order View All ServicesPrerequisites and program context
D105 requires Intermediate Accounting I and II (D103, D104) and completes the Intermediate sequence, typically leading next into Auditing (D215).
Related courses
Frequently asked questions
Deferred taxes exist because tax law and GAAP often recognize the same revenue or expense in different periods. D105 requires you to identify these temporary differences, calculate the resulting deferred tax asset or liability, and explain why book income and taxable income diverge — a layer of reasoning on top of the underlying transaction itself.
Most students move into Auditing (D215), which requires all three Intermediate Accounting courses as prerequisites, alongside Accounting Information Systems and Business Law for Accountants.