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ASB 315: Risk and Insurance
3.00 Credits
Bradley University
Insurance aspects of risks. Nature of risk assessment control and financing activities in organizations. Firm risk policy issues. Cross-listed as BMA 315. Prerequisites: junior standing.
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AST 300: Astronomy: Our Glimpse of the Cosmos
3.00 Credits
Bradley University
Various scientific views of the cosmos; how modern astronomy has enlightened and broadened these views. Relationships between man, technology, and the universe through scientific knowledge of planets, stars, galaxies, and the cosmos will be investigated. Experimental discoveries in astronomy are examined, analyzed, and discussed. Prerequisites: junior standing; a basic science course.
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AST 300 - Astronomy: Our Glimpse of the Cosmos
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AST 310: Astronomy and Astrophysics
3.00 Credits
Bradley University
Scientific and contemporary study of broad range of astronomy and astrophysical topics: overview of the universe, superclusters of galaxies, stars, planetary systems, and subsystems of objects. Analytical presentations of special topics: stellar evolution, quasi-stellar objects, black holes, and cosmological concepts. Scientific-technical elective for science and engineering majors. Prerequisites: junior standing; one year of analytical science.
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AST 310 - Astronomy and Astrophysics
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ATG 201: Accounting Principles- Accounting Techniques
1.00 Credits
Bradley University
Procedures and systems of modern accounting through case studies. (Should be taken the semester immediately preceding ATG 301.) Prerequisite: ATG 158.
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ATG 201 - Accounting Principles- Accounting Techniques
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ATG 226: Introduction to Fraud Examination
1.00 Credits
Bradley University
Introduction to fraud covering the nature of fraud, who commits fraud and why, and basic fraud prevention and detection techniques. Prerequisites: ATG 157 or consent of the department chairperson.
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ATG 226 - Introduction to Fraud Examination
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ATG 301,302: Intermediate Accounting each
3.00 Credits
Bradley University
Theory and practice of accounting, emphasizing need for and use of accounting information in measuring and evaluating entity's business income and financial status. Prerequisites for ATG 301: ATG 201 or consent of instructor; junior standing; 2.25 grade point average in all required accounting courses completed. Prerequisite for ATG 302: ATG 301.
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ATG 301,302 - Intermediate Accounting each
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ATG 383: Accounting Systems and Control
3.00 Credits
Bradley University
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. Prerequisites: BMA 172 or equivalent; ATG 204; ATG 201 or consent of instructor and Department Chair; 2.25 grade point average in all required accounting courses completed.
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ATG 401: Advanced Accounting I
3.00 Credits
Bradley University
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. Prerequisites: ATG 302.
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ATG 401 - Advanced Accounting I
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ATG 457: Auditing
3.00 Credits
Bradley University
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. Prerequisites: ATG 302, 383; senior standing or consent of department chair.
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ATG 477: Federal Taxes I
3.00 Credits
Bradley University
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. Prerequisites: ATG 302; or permission of instructor.
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