Oct 23, 2026  
2026-2027 SUNY Potsdam Academic Catalog 
    
2026-2027 SUNY Potsdam Academic Catalog
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ACCT 201 - Financial Accounting


3 Credit(s)

This course introduces the fundamental principles and concepts of accounting for sole proprietorships. Emphasis is placed on the accounting cycle, including the preparation of financial statements and supporting schedules. Additional topics include accounting for merchandising operations, accounting for assets, including cash, receivables, inventories, and plant, property and equipment



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