Accounting (ATG)
ATG 530 - Professional Skills of Inquiry (3.0 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.
ATG 547 - Internal Auditing (3.0 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.
ATG 548 - Computer Assisted Audit Techniques (3.0 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.
ATG 561 - International Accounting Issues (3.0 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 301
ATG 585 - Contemporary Issues in Accounting (1.0-3.0 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 (3.0 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 (3.0 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 (3.0 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 (1.0-3.0 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 610 - Healthcare Budgeting and Financial Management (3.0 hours)
This course provides students with an understanding of financial concepts to enable them to manage relationships with financial systems and professionals in a healthcare system. Specifically, students apply fundamental accounting principles and financial management strategies for effective leadership and decision-making. Topics include understanding financial statements, cost management, budget preparation, and reporting deviations from budget.
Prerequisite: Graduate Standing and permission of the Graduate Nursing Program Coordinator. This course is not open to graduate students in the Foster College of Business.
ATG 657 - Advanced Auditing (3.0 hours)
Problems affecting the auditing profession. Evaluation of alternative solutions and their implications.
Prerequisite: ATG 457.
ATG 658 - Topics in Accounting (3.0 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 (1.0-3.0 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 (3.0 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 (3.0 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 (3.0 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