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ACCT 221: Principles of Accounting I
3.00 Credits
Pfeiffer University
Conceptual framework of accounting; measurement of income and recording economic activity; the accounting cycle and preparation of statements; introduction to generally accepted accounting principles.
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ACCT 221L: Principles of Accounting I Lab
1.00 Credits
Pfeiffer University
Principles of Accounting I Lab
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ACCT 222: Principles of Accounting II
3.00 Credits
Pfeiffer University
A study of basic accounting theory, corporate financing and reporting; financial planning; and an introduction to managerial accounting. Prerequisite: ACCT 221.
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ACCT 222L: Principles of Accounting II Lab
1.00 Credits
Pfeiffer University
Principles of Accounting II Lab
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ACCT 300: Computer Applications in Accounting UD
1.00 Credits
Pfeiffer University
Basic accounting principles with LOTUS 1-2-3 applications. Prerequisites: ACCT 221 and 222.
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ACCT 421: Managerial Accounting
3.00 Credits
Pfeiffer University
An analysis of the use of accounting data in planning, controlling and decision-making processes of business enterprises. Prerequisites: ACCT 222 and BUAD 321. Not open to Accounting majors.
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ACCT 423: Cost Accounting
3.00 Credits
Pfeiffer University
Determination of costs in inventory valuation and performance evaluation; standard costs and variance analysis. Prerequisites: ACCT 222, BUAD 230.
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ACCT 424: Budgeting and Valuation Theory
3.00 Credits
Pfeiffer University
A concentrated study of operating budgets, cash budgets, capital budgets, and timeadjusted valuations. Prerequisites: ACCT 423, BUAD 321.
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ACCT 425: Fund Accounting UD
3.00 Credits
Pfeiffer University
General theory and techniques in accounting for foreign operations; interim reporting; financial disclosures and presentation for non-profit units. Prerequisite: ACCT 428.
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ACCT 426: Internal Control and Auditing
3.00 Credits
Pfeiffer University
An analysis of the accounting control systems and the independent auditor's examination of the system and other evidence as a basis for expressing an opinion on financial statements. Prerequisites: ACCT 428, BUAD 321, COMP 360.
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