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Institution:
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SUNY College at Potsdam
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Subject:
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Description:
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ACCT 302 -- @Intermediate Accounting II (3) 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: ACCT 301. Spring, odd years.
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(315) 267-2000
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Semester
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