ACCT 195Special Topics1-12
- Subject
- ACCT
- Credits (min)
- 1
- Credits (max)
- 12
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
SUNY College at Potsdam · Courses
ACCT
19 courses with the subject ACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ACCT 198Tutorial1-3
- Subject
- ACCT
- Credits (min)
- 1
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
ACCT 201Financial Accounting3
Credit(s) This course introduces the fundamental principles and concepts of accounting for sole proprietorships. Emphasis is placed on the accounting cycle, including the preparation of financial statements and supporting schedules. Additional topics include accounting for merchandising operations, accounting for assets, including cash, receivables, inventories, and plant, property and equipment
- Subject
- ACCT
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
ACCT 201RFinancial Accounting Recitation1
Credit(s) Recitation supports academic skill building and content understanding.
- Subject
- ACCT
- Credits (min)
- 1
- Credits (max)
- 1
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
ACCT 202Managerial Accounting3
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.
- Subject
- ACCT
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
- Prerequisite
- ACCT 201 or instructor permission required.
ACCT 203Survey of Accounting3
Credit(s) Students will develop an understanding of fundamental accounting principles and their application in the business environment. The course surveys financial and managerial accounting with an emphasis placed on accounting information used in decision making and problem solving. Students will engage in the preparation and interpretation of financial statements, cost classification and behavior, and the budgetary process. This course is for non-Business Administration Majors.
- Subject
- ACCT
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
ACCT 295Special Topics1-12
- Subject
- ACCT
- Credits (min)
- 1
- Credits (max)
- 12
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
ACCT 298Tutorial1-3
- Subject
- ACCT
- Credits (min)
- 1
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
ACCT 301Intermediate Accounting I3
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.
- Subject
- ACCT
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
- Prerequisite
- ACCT 202 .
ACCT 302Intermediate Accounting II3
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.
- Subject
- ACCT
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
- Prerequisite
- ACCT 301 .
ACCT 360Federal Individual Taxation3
Credit(s) This course is an overview of the federal individual tax structure. Emphasis will be placed on 1) a practical understanding of how to complete the common forms used by a individual tax payer, 2) an introduction to the Internal Revenue Code and Court cases regarding tax issues and 3) a limited amount of theory underlying taxation.
- Subject
- ACCT
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
- Prerequisite
- ACCT 202 .
ACCT 385Managerial Accounting3
Credit(s) This is an introduction to the use of accounting information for management decisions in the context of planning and controlling private, government, and not-for-profit organizations. Topics include cost analysis, activity-based costing, budgeting, responsibility accounting and performance measurement.
- Subject
- ACCT
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
- Prerequisite
- ACCT 202 .
ACCT 395Special Topics1-12
- Subject
- ACCT
- Credits (min)
- 1
- Credits (max)
- 12
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
ACCT 398Tutorial1-3
- Subject
- ACCT
- Credits (min)
- 1
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
ACCT 450Fraud Examination3
Credit(s) This course will cover the principles and methodology of fraud detection and deterrence. Emphasis will be placed on 1) structuring of illegal or false schemes, 2) uncovering such items through investigation and interview, and 3) preventing fraud abuses. A case study analysis will be used to highlight the problems and possible solutions.
- Subject
- ACCT
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
- Prerequisite
- ACCT 202 .
ACCT 485Cost Management3
Credit(s) This course considers the measurement and reporting of financial and non-financial information related to the cost of acquiring and consuming resources within an organization. Topics include cost estimation and accumulation for reporting, job order and process costing systems for manufacturing and service organizations, cost allocation issues and standard costing systems.
- Subject
- ACCT
- Credits (min)
- 3
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
- Prerequisite
- ACCT 202 .
ACCT 491Internship1-12
Credit(s) The internship is a combination of academic study and work experience in an organization. A qualified student will work part-time or full-time at a private or public institution. A faculty member in the Department of Business Administration will supervise the academic project, while a supervisor at the work site will monitor the work experience. Either an instructor or the student may initiate the type of work. No more than six credit hours may be counted toward the major. Senior or Junior standing at the time of internship required. For application deadlines and more information, see your adviser.
- Subject
- ACCT
- Credits (min)
- 1
- Credits (max)
- 12
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
ACCT 495Special Topics1-12
- Subject
- ACCT
- Credits (min)
- 1
- Credits (max)
- 12
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
ACCT 498Tutorial1-3
- Subject
- ACCT
- Credits (min)
- 1
- Credits (max)
- 3
- Credit unit
- Credit(s)
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 SUNY Potsdam Academic Catalog
- Source
- catalog.potsdam.edu
Source: SUNY College at Potsdam's catalog, linked per course · table learning_unit · CourseShelf publish 61