Accounting Course Descriptions

ATG 530 - Professional Skills of Inquiry (3 hours)
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. Cross-listed with ATG 430. Prerequisite: ATG 301, ATG 383, or consent of instructor

ATG 547 - Internal Auditing (3 hours)
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. Cross-listed with ATG 447. Prerequisite: ATG 301 and ATG 383.

ATG 548 - Computer Assisted Audit Techniques (3 hours)
Design and implementation of data extraction and analysis techniques to achieve audit objectives. Course includes hands-on use of generalized audit software. Cross-listed with ATG 448. Prerequisite: ATG 301, 383.

ATG 561 - International Accounting Issues (3 hours)
Significant accounting matters experienced by multi-national companies. Accounting matters include currency transactions and translations, transfer pricing, management planning and control, and taxation. Cross-listed with ATG 461. Prerequisite: ATG 302.

ATG 585 - Contemporary Issues in Accounting (1-3 hours)
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 600 - Professional Career Planning (3 hours)
Prepares international students for employment in the U.S. upon completion of an accounting STEM program. This includes research of career opportunities and development of a systematic approach to employment planning. Other topics include professionalism and business communications. Prerequisite: Admission to the MSA Program

ATG 601 - Financial Accounting Research Application (3 hours)
Application of current authoritative accounting pronouncements to a variety of accounting situations. Development of analytical skills by using current authoritative and alternative measurement theories to solve current financial accounting problems. Prerequisite: ATG 401

ATG 604 - Controllership (3 hours)
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. Prerequisite: Foster College of Business Graduate Student or Consent of Associate Dean

ATG 605 - Cooperative Education/Internship in Accounting (1-3 hours)
Cooperative education or internship assignment. Credit applies to Department of Accounting MSA electives. Pass/Fail. Repeatable to a combined total of three credit hours. Internships registered for ATG 605 credit may not also be registered for BUS 301 credit. Prerequisite: Foster College of Business Graduate Student or consent of the MSA Academic Director.

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

ATG 658 - Topics in Accounting (3 hours)
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)
Individual readings for qualified students, under the guidance of a member of the faculty. Repeatable to a maximum of 3 credit hours. Prerequisite: consent of instructor and director of graduate programs.

ATG 670 - Advanced Data Analytics for Accounting (3 hours)
Provides an in-depth understanding and application of data analytics in the accounting field; prepares students for descriptive, diagnostic, predictive, and prescriptive analyses and presentations; explores various data visualizations to help target audience better understand the results for optimal decision making. Prerequisite: ATG 470

ATG 677 - Tax Research (3 hours)
Techniques in effective tax research, planning and communication. Also includes a discussion of tax policy. Prerequisite: ATG 478

ATG 691 - Financial Statement Analysis and Reporting (3 hours)
In-depth study of selected topics in financial statement analysis and reporting, including financial statement ratios, non-GAAP measures of performance, prospective analysis, business combinations and consolidated financial statements; foreign currency transactions and consolidation of foreign affiliates; derivatives and hedge accounting; SEC reporting requirements; and selected FASB standards. Prerequisite: ATG 401

ATG 698 - Accounting Comprehensive Assessment (0 hours)
Preparation for and completion of the comprehensive assessment required for the Master of Science in Accounting. Pass/Fail. Prerequisite: Eighteen hours of graduate credit Corequisite: ATG 601, 657, 670, 677 and 691

This is the official catalog for the 2024-2025 academic year. This catalog serves as a contract between a student and Bradley University. Should changes in a program of study become necessary prior to the next academic year every effort will be made to keep students advised of any such changes via the Dean of the College or Chair of the Department concerned, the Registrar's Office, u.Achieve degree audit system, and the Schedule of Classes. It is the responsibility of each student to be aware of the current program and graduation requirements for particular degree programs.