Aug 09, 2022  
2020-2021 SUNY Potsdam Academic Catalog 
2020-2021 SUNY Potsdam Academic Catalog [ARCHIVED CATALOG]

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@ACCT 301 - Intermediate Accounting I

3 Credit(s)

This course focuses on financial accounting and reporting for corporations. The course objective is to give students an understanding of financial accounting practices, generally accepted accounting principles (GAAPs), and accounting theories underlying current principles and practices. Specific topics covered include the environment of financial accounting and the development of accounting standards, the conceptual framework underlying financial accounting, revenue recognition and income measurement, and asset measurement including cash, receivables, inventories, and long-term assets. This course is the first course in a two-course sequence. Fall, even years.

Prerequisite(s): @ACCT 202 .

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