Accounting (ATG) Courses

Descriptions of courses offered in the College of Business

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, receivables, fixed asset analysis, liabilities and payroll all viewed through the lens of a sole proprietor, partnership, and corporation.

Offered fall, spring semesters

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 fall, spring semesters

ATG 3123 Intermediate Management Accounting

Three hours

An intermediate accounting course with in-depth focus on asset, liability and owners’ equity measurement; revenue determination, timing, and recognition; financial statement preparation, presentation, and analysis. Prerequisite: ATG 2183.

Offered fall, spring semesters

ATG 3193 Managerial Cost Accounting I

Three hours

An intermediate course covering the managerial use of accounting data to assist managers in their plans and decisions regarding resource allocation, organizational control and performance evaluation. This course will study items such as the costs cycle, job order costing, process costing, budgeting, standard costs, direct costing, and non-manufacturing costs. Prerequisite: ATG 2183.

Offered fall, spring semesters

ATG 3513 Accounting for Managers

Three hours

This course covers the concepts and principles of corporate accounting and the preparation of financial reports used by managers. Topics covered include stockholder's equity, long-term liabilities, the statement of cash flows, and financial ratio analysis. It will also include an introduction to cost accounting, which is the use of internal reporting of accounting data for planning and controlling operations and policy making. Offered in online and hybrid formats.

Offered fall, spring semesters

ATG 4143 Internal Auditing

Three hours

Examines standards and procedures of auditing accounting information and statements, internal control, verification of balance sheets and operating accounts, and responsibilities of the auditor. Prerequisite: Either ATG 3123 or both ATG 3103 and ATG 3113.

Offered fall, spring semesters

ATG 4193 Managerial Cost Accounting II

Three hours

An intermediate course covering the managerial use of accounting data to assist managers in their plans and decisions regarding resource allocation, organizational control and performance evaluation. This course will study items such as the costs cycle, job order costing, process costing, budgeting, standard costs, direct costing, and non-manufacturing costs. Prerequisite: ATG 3173 or ATG 3193.

Offered fall, spring semesters

ATG 4983 MA Integration and Applied Learning Capstone

Three hours

Synthesizes the knowledge and skills learned throughout this program. This experience may be, but is not limited to, a guided project (i.e., designing a new financial plan, analyzing an existing major financial organizational problem/opportunity and recommending solutions through a presentation and report. Prerequisite: senior standing.

Offered fall, spring semesters

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