Oct 23, 2026  
2026-2027 SUNY Potsdam Academic Catalog 
    
2026-2027 SUNY Potsdam Academic Catalog
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ACCT 202 - Managerial Accounting


3 Credit(s)

Students build on their foundational knowledge of financial accounting to examine financial reporting in manufacturing environments. This course introduces key managerial accounting concepts including cost systems, cost allocation methods, and planning and controlling techniques for decision-making. It also develops an understanding of how manufacturing costs are recorded and tracked through the general ledger and concludes with topics in budgeting and strategic tools for resource management.

Prerequisite(s): ACCT 201  or instructor permission required.



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