Dec 02, 2022  
2021-2022 SUNY Potsdam Academic Catalog 
2021-2022 SUNY Potsdam Academic Catalog [ARCHIVED CATALOG]

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@ACCT 302 - Intermediate Accounting II

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 current and long-term liabilities, corporate equity and dividends, convertible securities, investments, revenue recognition, and income taxes. This course is the second course in a two-course sequence. Spring, odd years.

Prerequisite(s): @ACCT 301 .

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