Schedule of Classes

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.

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 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 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.

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.

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.

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.

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

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