Schedule of Classes

The course covers financial and managerial accounting topics that will assist non-business students in understanding financial statements and key accounting decision-making tools and techniques.

Accounting as a system of communicating to owners, creditors, governmental bodies, and others the financial results of the operation of business entities. Concepts, theories, and conventions underlying measurement, processing of business activities, and reporting of the financial results of those activities.

An introduction to cost and management accounting concepts, practices and techniques needed to assist in decision making for typical business problems relating to planning, operating, and control. Key topics include: cost behavior, cost-volume-profit analysis, contribution margin analysis, relevant costs, standard and job costing concepts, fundamentals of budgeting, and related variance analysis.

Each Spring, in partnership with the Internal Revenue Service, Bradley students can enroll in the VITA program to receive credit for volunteering to prepare free tax returns for low income individuals in the local community. To receive credit, students must pass three IRS certifications: Standards of Conduct, Intake & Interviewing, and Basic Tax Law. Students must also complete 32 additional hours of volunteer tax work in preparing or reviewing federal and state tax returns under the supervision of qualified Bradley University faculty.

Procedures and systems of modern accounting through case studies.

Investigate the basic ethical frameworks from which business decisions can be made. Application of the frameworks to practical problems which arise in normal business activities.

Theory and practice of accounting, emphasizing need for and use of accounting information in measuring and evaluating entity's business income and financial status.

Theory and practice of accounting, emphasizing need for and use of accounting information in measuring and evaluating entity's business income and financial status.

Basic concepts and problems in the consideration of accounting as an information system. Theoretical and pragmatic tools for analysis of accounting systems. Internal control and exposure to concepts of internal auditing.

Study of selected topics in financial accounting and reporting, including equity method investments, fair value measurements, introduction to consolidations, foreign currency transactions, fund accounting principles applied to state and local governments and government-wide financial statements within the annual comprehensive financial report; and not-for-profit organizations.

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 547.

Integration of intermediate accounting transactions into the procedures and systems related to the production and analysis of financial statements. The course will include case studies and accounting simulations. Pass/Fail.

Tax laws as they apply to aspects of the formation, distributions, and liquidation of partnerships and corporations. Also the laws of gift, estate, and trust taxation, and other advanced tax issues.

Topics of special interest which may vary each time course is offered. Topic stated in current Schedule of Classes. May be repeated for a maximum of three hours credit.

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.

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.

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.

Problems affecting the auditing profession. Evaluation of alternative solutions and their implications.

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.

Techniques in effective tax research, planning and communication. Also includes a discussion of tax policy.

Preparation for and completion of the comprehensive assessment required for the Master of Science in Accounting. Pass/Fail.