Courses and Major/Minor Requirements
Courses
Each course are worth one credit unit unless otherwise specified.
ATG 211 Introduction to Financial Accounting
Financial Accounting with emphasis on the concepts and standards for financial reporting in corporate accounting. Prerequisite: sophomore standing
ATG 212 Introduction to Management Accounting
Introduction to uses of accounting data for planning, control and decision making. Prerequisite: ATG 211.
ATG 213 Introduction to Financial and Managerial Accounting
A survey of both financial and managerial accounting. Financial accounting and reporting will be explored from a user perspective. Students will also learn to use managerial accounting information for planning, control, and decision-making. This course is open to non-business majors and pre-M.B.A. students. It cannot be used to fulfill the undergraduate foundation requirements for business majors.
ATG 295 Special Topics in Accounting
This course allows for an in depth study of a specialized topic in accounting, tax or accounting information systems. The topic will vary with instructor and student interests.
ATG 301 Federal Taxation of Individuals
A study of the tax laws applicable to individuals and business owners. Prerequisite: ATG 211.
ATG 303 Financial Accounting I
A study of the process in establishing Generally Accepted Accounting Principles, basic accounting concepts, financial statements, unusual income reporting items, accounting for assets and their related revenues and expenses. Prerequisite: ATG 211 with a grade of C or higher.
ATG 304 Financial Accounting II
Accounting for current and long-term liabilities, stockholder’s equity, cash flow statements and error correction. Prerequisite: ATG 303 with a grade of C or higher.
ATG 310 Accounting Information Systems
The purpose of this course is to examine contemporary topics concerning the use of information technology (IT) and Accounting Information Systems (AIS) by modern business organizations and to explore the accountant’s potential role as user, manager, auditor and/or designer of such technologies and systems. Prerequisites: junior standing, ATG 212 and ATG 303 or permission of instructor. The course is open only to accounting majors and minors. ATG minor requirement also open to MIS majors and MIS minors (with instructor approval).
ATG 400 Accounting/AIS Internship
(0.5 Unit) (Pass/Fail only)
Students will complete a 120 hour internship in accounting, auditing, tax or information systems with a business, governmental or not-for-profit entity. Emphasis is on a relevant learning environment and acquisition of appropriate career skills at a suitable level of responsibility. Prerequisite: Accounting major; junior standing; and permission of instructor and accounting department chair.
ATG 402 Federal Taxation of Entities
A study of the tax laws applicable to corporations, partnerships. Corporations and L.L.C.s Tax research is a part of the course. Prerequisite: ATG 303.
ATG 406 Auditing I
The theory and practice of external auditing, including a review of generally accepted auditing standards (GAAS) for audit planning, field work, and reporting as well as the Code of Professional Conduct and the accountant’s legal liability. Accounting and review services and agree-upon procedures are also discussed. Prerequisite: ATG 304.
ATG 407 Financial Accounting III
A study of accounting for inter-corporate investments, consolidated statements, foreign operations, disaggregated information and partnerships. Prerequisite: ATG 304.
ATG 410 Information Systems Security and Control
The purpose of this course is to examine the principle vulnerabilities of and threats to business information technology and accounting information systems and to examine the corresponding information security and internal controls necessary to protect organizational IT and AIS resources and reduce risks associated with such technologies and systems. Prerequisite: ATG 304.
ATG 411 Current Issues in Accounting
This course includes in depth studies of advanced topics in accounting, tax or accounting information systems. The subjects will vary with instructor and student interest. Prerequisite: ATG 304.
ATG 421 Managerial Cost Accounting
Use of cost data for product costing, managerial planning, control and decision-making. Prerequisite: ATG 212 with a grade of C or higher and ATG 303.
ATG 485 Independent Study
Content to be determined by instructor.
Accounting Major
Required Courses
- ATG 301 - Taxation of Individuals
- ATG 303 - Financial Accounting I
- ATG 304 - Financial Accounting II
- ATG 410 - Information Systems Security and Control
- ATG 421 - Cost Accounting
Elective Courses
Select three courses from the following:
- ATG 402 - Taxation of Entities
- ATG 406 - Audit I
- ATG 407 - Financial Accounting III
- MIS 397 - Data and Information Management
- MIS 461 - Business Process Management
- MIS 494 - Systems Analysis and Design
Accounting Minor
Required Courses
- ATG 303 - Financial Accounting I
- ATG 304 - Financial Accounting II
Elective Courses
Select two courses from the following:
- ATG 301 - Taxation of Individuals
- ATG 410 - Information Systems Security Control
- ATG 421 - Cost Accounting
- ATG 402 - Taxation of Entities
- ATG 406 - Auditing
- ATG 407 - Financial Accounting III