Accounting (ATG) Courses

Descriptions of courses offered in the College of Business

ATG 2173 Principles of Financial Accounting

Three hours

A study of accounting vocabulary and skill building in the applications of Generally Accepted Accounting Principles to areas such as the accounting cycle, financial statement preparation, cash and inventory control, fixed asset analysis, liabilities and stockholders' equity. Offered in online format.


ATG 2183 Principles of Managerial Accounting

Three hours

Study of basic concepts of management accounting, planning and control, management decision making, just-in-time operating, activity-based-costing, and financial statement analysis. Offered in online format. Prerequisite: ATG 2173.


ATG 3123 Intermediate Management Accounting

Three hours

An intermediate accounting course with in-depth focus on asset, liability and owners’ equity measurement; revenue determination, timing, and recognition; financial statement preparation, presentation, and analysis. Offered in online format. Prerequisite: ATG 2183.


ATG 3193, 4193 Managerial Cost Accounting I, II

Each course, three hours

An intermediate course covering the managerial use of accounting data to assist managers in their plans and decisions regarding resource allocation, organizational control and performance evaluation. This course will study items such as the costs cycle, job order costing, process costing, budgeting, standard costs, direct costing, and non-manufacturing costs. Offered in online format. Prerequisite for 3193: ATG 2183. Prerequisite for 4193: ATG 3193.


ATG 4143 Internal Auditing

Three hours

Examines standards and procedures of auditing accounting information and statements, internal control, verification of balance sheets and operating accounts, and responsibilities of the auditor. Offered in online format. Prerequisite: ATG 3123.

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