Accounting Courses

ATG 157 - Accounting Principles - Financial (3 hours)
Gen. Ed.
Accounting as a system of communicating to owners, creditors, governmental bodies, and others the financial results of the operation of business entities. Concepts, theories, and conventions underlying measurement, processing of business activities, and reporting of the financial results of those activities.

ATG 158 - Accounting Principles - Cost Management (3 hours)
Gen. Ed.
An introduction to cost and management accounting concepts, practices and techniques needed to assist in decision making for typical business problems relating to planning, operating, and control. Key topics include: cost behavior, cost-volume-profit analysis, contribution margin analysis, relevant costs, standard and job costing concepts, fundamentals of budgeting, and related variance analysis. Prerequisite: ATG 157.

ATG 201 - Accounting Principles-Accounting Techniques (1 hour)
Procedures and systems of modern accounting through case studies. (Should be taken the semester immediately preceding ATG 301, but may be taken concurrently with ATG 301.) Prerequisite: ATG 158.

ATG 204 - Cost Accounting (3 hours)
Gen. Ed.
Use of accounting data to: identify cost/managerial accounting concepts; explain cost functions, cost classifications, relevant costs, cost-volume profit analysis, and cost allocations. The use of accounting data for cost control, profit planning, operational and capital budgeting, performance evaluation, and managerial decision making. Prerequisite: ATG 158; BMA 172 or equivalent.

ATG 226 - Introduction to Fraud Examination (1 hour)
Gen. Ed.
Introduction to fraud covering the nature of fraud, who commits fraud and why, and basic fraud prevention and detection techniques. Prerequisites: ATG 157 or consent of the department chairperson.

ATG 301 - Intermediate Accounting (3 hours)
Gen. Ed.
Theory and practice of accounting, emphasizing need for and use of accounting information in measuring and evaluating entity's business income and financial status. Prerequisites for ATG 301: ATG 201 or consent of instructor; junior standing; 2.5 grade point average in all required accounting courses completed or 42 credit hours and declared accounting first major with a 3.0 grade point average in all required accounting courses completed. Prerequisite for ATG 302: ATG 301.

ATG 302 - Intermediate Accounting (3 hours)
Gen. Ed.
Theory and practice of accounting, emphasizing need for and use of accounting information in measuring and evaluating entity's business income and financial status. Prerequisites for ATG 301: ATG 201 or consent of instructor; junior standing; 2.5 grade point average in all required accounting courses completed or 42 credit hours and declared accounting first major with a 3.0 grade point average in all required accounting courses completed. Prerequisite for ATG 302: ATG 301.

ATG 383 - Accounting Systems and Control (3 hours)
Gen. Ed.
Basic concepts and problems in the consideration of accounting as an information system. Theoretical and pragmatic tools for analysis of accounting systems. Internal control and exposure to concepts of internal auditing. Prerequisites: BMA 172 or equivalent; ATG 204; ATG 201 or consent of instructor and Department Chair; 2.25 grade point average in all required accounting courses completed.

ATG 401 - Advanced Accounting I (3 hours)
Gen. Ed.
In-depth study of selected topics in financial accounting and reporting, including business combinations and consolidated financial statements; foreign currency transactions and consolidation of foreign affiliates; fund accounting principles applied to state and local governmental units and not-for-profit organizations; a survey of SEC reporting requirements; and selected FASB standards. Prerequisites: ATG 302.

ATG 457 - Auditing (3 hours)
Gen. Ed.
Principles and procedures of external auditing. Auditing standards, ethics of the profession, risk assessment, internal control evaluation and testing, substantive testing, reporting. A simulated audit experience case performed by student teams. Prerequisites: ATG 302, 383; senior standing or consent of department chair.

ATG 477 - Federal Taxes I (3 hours)
Gen. Ed.
Principles of federal income taxation, based upon the Internal Revenue Code. Measurement and reporting of taxable income of tax entities, including corporations, partnerships, and individuals. Prerequisites: ATG 302; or permission of instructor.

ATG 485 - Special Topics in Accounting (1-3 hours)
Gen. Ed.
Topics of special interest which may vary each time course is offered. Topic stated in current Schedule of Classes. May be repeated for a maximum of three hours credit. Prerequisite: consent of Department Chair.

ATG 501 - Advanced Accounting II (3 hours)
Gen. Ed.
In-depth application of accounting concepts, theories, and conventions to recording and reporting of problems arising from business combinations, branch operations, and business operations in foreign countries. Consolidated balance sheets, income statements, and retained earnings statements. Home office and branch accounting, foreign exchange, and foreign subsidiaries. Prerequisite: ATG 302.

ATG 505 - Accounting Principles - Financial (2 hours)
Gen. Ed.
Introduction to accounting concepts of recognition, measurement, classification, and disclosure, which are the foundations to a financial reporting system. The accounting cycle; preparations of financial statements; introduction to financial statement analysis. (Does not count as an elective.) Prerequisite: consent of director of graduate programs.

ATG 514 - Advanced Managerial Accounting (3 hours)
Gen. Ed.
Specialized topics in strategic cost management. Emphasis on the role of accounting information in strategy development and implementation. Includes topics such as value chain analysis, target costing, activity-based management, theory of constraints, environmental costing, and strategic performance evaluation. (Not open to students who have taken ATG 304 or ATG 614.) Prerequisites: ATG 301, 383.

ATG 526 - Fraud Examination (3 hours)
Gen. Ed.
Techniques for identification and detection of asset misappropriation schemes and fraudulent financial statements. Controls to prevent and detect problems. (Not open to students who have taken ATG 585 as Fraud Examination.) Prerequisites: ATG 301, 383.

ATG 530 - Professional Interviewing Skills (3 hours)
Gen. Ed.
Planning and implementation of face-to-face encounters in order to achieve business objectives. Information interviews, interrogations, and other interviews used in business. Listening skills and analysis of non-verbal communication. Prerequisites: ATG 301, 383.

ATG 547 - Internal Auditing (3 hours)
Gen. Ed.
Internal audit activity's role in governance, risk, and control. Professional practices framework. Establishing a risk-based plan, conducting the internal audit engagement, reporting results, monitoring engagement outcomes. Prerequisites: ATG 301 and ATG 383.

ATG 548 - Computer Assisted Audit Techniques (3 hours)
Gen. Ed.
Design and implementation of data extraction and analysis techniques to achieve audit objectives. Course includes hands-on use of generalized audit software. Prerequisites: ATG 301, 383.

ATG 561 - International Accounting Issues (3 hours)
Gen. Ed.
Significant accounting matters experienced by multi-national companies. Accounting matters include currency transactions and translations, transfer pricing, management planning and control, and taxation. Prerequisites: ATG 302.

ATG 583 - Accounting Information Systems (3 hours)
Gen. Ed.
Design and implementation of accounting information systems using database technologies. (Not open to students who have taken ATG 667.) Prerequisites: ATG 301, 383.

ATG 585 - Contemporary Issues in Accounting (1-3 hours)
Gen. Ed.
Critical evaluation of concepts, assumptions, principles, and analytical methodologies of accounting and their application to factual situations. Asset valuation and income determination; implications for internal and external uses of accounting information in business decision making. May be repeated for maximum 6 hours of credit. Prerequisite: consent of Department Chair.

ATG 590 - Professional Accounting Problems (3 hours)
Gen. Ed.
Update and expansion of core knowledge in accounting theory, practice, taxation, and auditing. Prerequisites: ATG 383; ATG 477 or ATG 677; or consent of instructor.

ATG 601 - Financial Accounting Theory (3 hours)
Gen. Ed.
Application of the current authoritative accounting pronouncements to a variety of accounting situations. Conceptual development of analytical tools. Current authoritative and alternative measurement theories. Prerequisites: ATG 302 and Advanced Accounting.

ATG 604 - Controllership (3 hours)
Gen. Ed.
Case studies of management accounting control systems and strategic cost analysis. Use of relevant costs for decision-making, planning, and evaluation of performance. Development of analytic tools drawn from cost accounting, managerial accounting, mathematics, and behavioral science. Prerequisites: ATG 157 or 505 or equivalents; not open to students with an undergraduate degree in accounting.

ATG 605 - Cooperative Education/Internship in Accounting (1-3 hours)
Gen. Ed.
Cooperative education or internship assignment. Credit applies to Department of Accounting MSA electives. Pass/Fail. Repeatable to a combined total of three credit hours.

ATG 657 - Advanced Auditing (3 hours)
Gen. Ed.
Problems affecting the auditing profession. Evaluation of alternative solutions and their implications. Prerequisite: ATG 457.

ATG 658 - Topics in Accounting (3 hours)
Gen. Ed.
Topics of special interest, which may vary each time the course is offered. Topic stated in current Schedule of Classes.

ATG 660 - Readings in Accounting (1-3 hours)
Gen. Ed.
Individual readings for qualified students, under the guidance of a member of the faculty. Repeatable to a maximum of 3 credit hours. Prerequisites: consent of instructor and director of graduate programs.

ATG 677 - Federal Taxes II (3 hours)
Tax aspects of formation, distributions, and liquidations of partnerships and corporations. Gift taxes, estate taxes, and family tax planning. Prerequisite: ATG 477.

ATG 690 - Applied Professional Accounting Research (3 hours)
Gen. Ed.
Research methods to identify accounting, auditing, and reporting issues; collect evidence from accounting/auditing literature; identify alternatives; develop recommendations; and communicate oral and written results. Prerequisites: 18 hours of graduate credit, including nine semester hours from ATG 601, 657, and 677.