26 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.
The course introduces students to the foundations of financial accounting, how business decisions influence the presentation of accounting information, the composition and basic theory of the financial statements, how changes in the business environment and globalization are impacting accounting theory, and the basics of financial statement analysis.
The course introduces students to the foundations of managerial accounting, how accounting information is used in business decisions, the composition and basic theory of cost analysis, and performance analysis. Prerequisite ACCT 201.
An introduction to computerized accounting systems, Excel workbooks, and the integration and limitations of each program. In addition, students will research the internal control and security systems for the different major classes of software used in accounting information systems, and the impact they have on audit procedures. Prerequisites: ACCT 201.
The course introduces students to the foundations of payroll accounting, inclusive of: reconciliations, federal state and local payroll reporting requirements and issues, and federal state and local regulations regarding payroll withholdings and exemptions. Prerequisite: ACCT 201.
The course introduces students to the foundations of payroll accounting, inclusive of reconciliations, federal, state and local regulations regarding payroll withholdings and exemptions. Prerequisite: ACCT 301.
Determination of costs in inventory valuation and performance evaluation; standard costs and variance analysis.
The overall objective of the course will be to examine the differences between international standards and US GAAP. The student will conduct research by comparing and contrasting the different standard setting processes (GAAP rules based versus International principles based), as well as the differences between selected standards. The student will also research the history of international accounting within the frame- work of globalization. Students will examine and report on the Global Reporting Initiative (Corporate Social responsibility and Triple Bottom Line reporting). The course will also cover the complexities involved in convergence, harmonization and implementation of International Accounting Standards, and the impact on corporate governance. Prerequisite ACCT 201; Open to all business majors.
An in-depth analysis of the requirements of outsiders (investors, auditors, and governments) for information about the status and operations of firms. The application of various theories and concepts will be stressed. Prerequisite: ACCT 301.
A continuation of ACCT 323 with an emphasis on accounting problems peculiar to corporate organizations and governmental units. Prerequisite: ACCT 323.
This course will cover financial statements, including the MDA, CDA, the notes (disclosures) and other pertinent information contained in a full set of Financial Statements. Topics that will be covered are the relationship between the components, such as management’s plans, and how to analyze that information based on the financial data, current trends in the various national and international capital markets, cost of capital analysis, and financial analysis as it specifically relates to audit and fraud practices. Students will also be required to research companies in the SSEC and PCAOB data bases for current issues or investigations the company may be undergoing and analyze how to potential outcomes may affect the financial position of the company (Cross-listed as FFFE 330). Prerequisites: ACCT 324 or permission of the instructor.
A study of federal income tax laws and regulations as they apply to individuals, property transactions and corporations.
S 3 SH A study of federal income tax laws and regulations as they apply to property transactions and corporations.
This class will cover such topics as government and not-for-profit accounting systems, mergers and acquisitions, partnership and other business venture accounting, and other current event topics. The course will focus on advanced problem solving, including problem solving approach and analysis. Discussions will revolve around recent statements and pronouncements of the AICPA, the FASB, and the SEC. Prerequisites: ACCT 323 and 324.
The overall objective of this course will be familiarizing students with the process’s procedures of a forensic accounting audit. The students will be able to distinguish between an audit and a forensic examination, and how forensic accounting is used as both an internal and external procedure by an organization as a fraud deterrent. The introduction of law enforcement and public forensics will also be examined. Prerequisite: ACCT 201 and 202. Cross-listed with FFFE 337.
The accounting internship provides an opportunity for students to be engaged with the accounting profession, and to develop the skills needed to transition into the contemporary workforce. The internship may be in the various fields that accounting profession is engaged in investigations (civil and criminal), for profit, not-for- profit, governmental agencies (local, state, and federal), and public accounting. Requires a minimum of 135 hours of engagement (3SH), or 270 hours of engagement (6SH). The internship requires schedule seminars with a faculty member to provide guidance and evaluation of the learning experience. Prerequisites: Sophomore status and approval of the program coordinator. 3-6 SH if taken as a 3SH course it may be repeated once for a total of 6 SH.
Content varies.
The overall objective of this course is to introduce students to ethical practices in the accounting environment. Students will use case studies to determine ethical policies in the workplace, and ethical practices of globalization. The case studies will examine fraudulent practices from both the perspective of the organization, and the practices of auditors that led to material misstatements. Cultural diversity, the impact of innovation, accountability, responsibility, and governance issues will also be the critical areas under examination.
3 SH An analysis of the use of accounting data in planning, controlling and decision-making processes of business enterprises. Prerequisite: ACCT 223 and BUAD 321. Not open to Accounting majors.
Course will revisit some components of cost accounting for a more in-depth analysis and reflect the changes that are taking place in the business environment that have a direct impact on cost structuring and analysis. The student will also be introduced to nonfinancial concerns that are direct contributors to cost analysis and cost management.
General theory and techniques in accounting for foreign operations; interim reporting; financial disclosures and presentation for non-profit units. Prerequisite: ACCT 324.
The overall objective of this course is to familiarize students in the collection and analysis of audit evidence and the importance of internal controls in the quality of information. The students will examine and report on the different levels of significance of audit evidence, as well as the documentation of the audit findings. The financial statement audit reporting process will be analyzed. Students will also be introduced to the other levels of engagement common in the practice of public accounting. Students will be exposed to the relationship between current and proposed accounting theory (international accounting) and the relationship between accounting practice and the accounting professions social contract. Case studies will examine the impact of audit fraud, tax fraud, and the accountant’s responsibility to apply reasonable judgment in application of accounting and tax policies. The importance in understanding the impact of corporate governance on the internal control environment will be examined from the internal corporate viewpoint as well as the external auditor’s viewpoint. Best practices for corporate governance will be examined considering the Sarbanes-Oxley Act of 2002. The history of the relationship of internal controls and the accounting profession will also be examined. This course represents a capstone course for the accounting program.
This course will cover the more advanced topics of fair value, pensions, revenue recognition and deferred income taxes. This course will examine the changes that are taking place in the accounting standards and how those changes have impacted students’ earlier studies in accounting. This course will also cover other changes in the accounting profession as convergence with international standards progresses.
The course will examine taxation and tax return filing issues for corporations, partnerships, and non-profits. The tax area of Sub-chapter S corporations, and LLC’s, will be examined from the tax return preparation stage to advising clients on the advantages and disadvantages of business formations. The filing and formation requirements for non-profits will be examined for compliance and taxable events. The formation and filing requirements for trusts and estates will also be examined. In addition, students will research and report on current issues in taxation.
General study of financial and management accounting techniques and decision-making. This course prepares students to take the five-part professional certificate examinations for the certificate in public accounting or certification in management accounting.
3 SH Focus will be to develop and use accounting information for management, planning, control, and decision making.
Source: Pfeiffer University's catalog, linked per course · table learning_unit · CourseShelf publish 61
