ATG (Accounting)

 

 

ATG 1163 Accounting for Decision Making

Three hours

Survey of financial and managerial accounting for majors outside the Department 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 2173 Principles of Financial Accounting

Three hours

A study of accounting vocabulary and skill building in the applications of Generally Accepted Accounting Principles to areas such as the accounting cycle, financial statement preparation, cash and inventory control, fixed asset analysis, liabilities and stockholder's equity.

Offered fall semester

 

ATG 2183 Principles of Managerial Accounting

Three hours

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 2173.

Offered spring semester

 

ATG 3103 Intermediate Accounting I

Three hours

An in-depth study of accounting concepts and procedures relating to assets. Prerequisite: ATG 2183.

Offered fall semester

 

ATG 3113 Intermediate Accounting II

Three hours

Advanced topics in accounting including in-depth study of liabilities and equities, income determination, and financial reporting. Prerequisite: ATG 3103.

Offered spring semester

 

ATG 3153 Federal 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 2183.

Offered fall semester (odd-numbered years)

 

ATG 3163 Advanced Federal Income 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 2183 or consent of instructor.

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 2183.

Offered spring semester (odd-numbered years)

 

ATG 3183 Government and Not-for-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 2183.

Offered fall semester (even-numbered years)

 

ATG 3213 Managerial Information Systems

Three hours

A study of current information systems concepts including Web technology, online auditing issues, compliance, controls, and contemporary accounting issues.  Specific topics include e-business, computer hardware and software, accounting cycles, systems development, computer crime, auditing, and expert systems. Prerequisite: ATG 1163 or 2173.

Offered spring semester (odd-numbered years)

 

ATG 3993 Accounting Internship

Three hours

Supervised learning involving field experience in a business firm. Offered during the summer after the junior year. Arrangements for taking the course must be made with the intern coordinator in the spring of the junior year and completed during the fall semester of the senior year. This course is available only to students who are majoring in a degree program of the Department of Business. (Same as BUS 3993.) Prerequisite: junior standing.

Offered fall semester

 

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. Prerequisites: junior standing and consent of instructor.

Offered upon sufficient request

 

ATG 4153 Auditing and Attestation Services

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. Prerequisites: ATG 3103 and BUS 2193.

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 3113.

Offered fall semester (odd-numbered years)