Nov 21, 2024  
2024-2025 SUNY Potsdam Academic Catalog 
    
2024-2025 SUNY Potsdam Academic 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.

Prerequisite(s): ACCT 301 .



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