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 24 additional hours of volunteer tax work in preparing or reviewing federal and state tax returns under the supervision of qualified Bradley University faculty. Students seeking to repeat the course for credit must pass the Advanced Tax Law certification in lieu of the Basic Tax law certification.

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.

Use of accounting data to: identify cost/managerial accounting concepts; explain cost functions, cost classifications, relevant costs, cost-volume profit analysis, and cost allocations. The use of accounting data for cost control, profit planning, operational and capital budgeting, performance evaluation, and managerial decision making.

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.

In-depth study of selected topics in financial accounting and reporting, including business combinations and consolidated financial statements; foreign currency transactions and consolidation of foreign affiliates; fund accounting principles applied to state and local governmental units and not-for-profit organizations; a survey of SEC reporting requirements; and selected FASB standards.

Planning and implementation of fact-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 530.

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.

Principles and procedures of external auditing. Auditing standards, ethics of the profession, risk assessment, internal control evaluation and testing, substantive testing, reporting. A simulated audit experience case performed by student teams.

This course will provide students with an understanding of data analytics terminology as well as hands-on experience with data analytics tools and techniques. Data analytics in accounting explores how data can be used to interpret and predict financial performance. Students should leave this course with the skills necessary to use data to translate accounting and business problems to management for enhanced decision making. While there will be use of software tools in this course, the focus is on business and accounting concepts, not algorithms or statistical math.

Principles of federal income taxation, based upon the Internal Revenue Code. Measurement and reporting of taxable income of tax entities, including corporations, partnerships, and individuals.

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.

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.

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.

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.

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.

Specialized topics in strategic cost management. Emphasis on the role of accounting information in strategy development and implementation. Includes topics such as value chain analysis, target costing, activity-based management, theory of constraints, environmental costing, and strategic performance evaluation.

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

Topics of special interest, which may vary each time the course is offered. Topic stated in current Schedule of Classes.

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