Division of Business

Accounting (ATG)

ATG 1163 Accounting for Decision Making (Three hours)
Survey of financial and managerial accounting for majors outside the Division of Business. The focus is on understanding the meaning of numbers in financial statements, their relationship to each other, and how they are used in evaluating, decision making, planning, and control.

Offered spring semester

ATG 1173 Financial and Managerial Accounting I (Three hours)
Study of accounting principles and reporting needs of the sole proprietorship, partnership, and corporate forms of business. Topics include the accounting cycle, internal control, asset and liability valuation, and capital stock transactions.

Offered fall semester

ATG 1183 Financial and Managerial Accounting II (Three hours)
A continuation of ATG 1173. Study of basic concepts of management accounting, planning and control, management decision making, just-in-time operating, activity-based-costing, and financial statement analysis.
Prerequisite: ATG 1173

Offered spring semester

ATG 2103 Intermediate Accounting I (Three hours)
An in-depth study of accounting concepts and procedures relating to assets.
Prerequisite: ATG 1183

Offered fall semester

ATG 2113 Intermediate Accounting II (Three hours)
Advancing topics in accounting, including in-depth study of liabilities and equities, income determination, and financial reporting.
Prerequisite: ATG 2103

Offered spring semester

ATG 3153 Income Tax Basics (Three hours)
Examines laws and procedures that apply to federal income taxation of individuals, partnerships, S-corporations, and C-corporations. Students develop skills in doing tax returns, written and oral tax arguments, and tax issue recognition.
Prerequisite: ATG 1183

Offered fall semester (odd-numbered years)

ATG 3163 Advanced Tax Topics (Three hours)
Introduction to estate tax, gift tax, and generation-skipping tax. Study of tax issues relating to formation and dissolution of partnerships and corporations.
Prerequisite: ATG 1183

Offered spring semester (even-numbered years)

ATG 3173 Cost Accounting (Three hours)
Study of the cost cycle, job order costing, process costing, flexible budgeting, standard costs, direct costing, and non-manufacturing costs.
Prerequisite: ATG 1183

Offered spring semester (odd-numbered years)

ATG 3183 Non-profit Accounting (Three hours)
Accounting for governmental units and non-profit organizations. Includes all the new pronouncements and the special rules for hospitals and universities. Emphasis on accounting to help management succeed in accomplishing organizational objectives.
Prerequisite: ATG 1183

Offered fall semester (even-numbered years)

ATG 4131, 4132, 4133 Selected Topics (One to three hours)
A course offering students opportunities to study subjects of special interest. May be offered on a group basis in a classroom setting or as independent study under faculty supervision. Prerequisite: junior standing and consent of instructor.

Offered upon sufficient request

ATG 4153 Auditing (Three hours)
Study of auditing standards, professional conduct, legal liability of auditors, internal control, sampling, the nature of evidence, and auditing techniques necessary for an independent auditor to render an opinion on a company's financial statements.
Prerequisite or co-requisite: ATG 2113

Offered spring semester (even-numbered years)

ATG 4163 Advanced Accounting (Three hours)
Advanced study of accounting concepts and procedures. Includes partnerships, branches, business combinations, consolidated financial statements, multinational enterprises, segments, interim reports, and SEC reporting.
Prerequisite: ATG 2113

Offered fall semester (odd-numbered years)