CATALOG 1952-1953


 ATG. 410.-Managerial Accounting and Budgeting. 3 hours. 3 credits.
Prerequisite ATG. 211-212. Offered 2.
 Development, analysis, and preparation of reports and schedules from accounting
data used by business executives to determine and measure effect of business policies
and courses of actions of management. Principles, problems and techniques of budgetary
procedure and control form an important part of this course.
 ATG. 411.-Advanced Accounting. Problems. 3 hours. 3 credits. Pre-
requisite: ATG. 312. Offered 1, 2, 3.
 Specialized accounting problems; partnerships; statement of affairs; consignments;
installments; ventures; insurance and other related subjects.
 ATG. 412.-Principles of Auditing. 3 hours. 3 credits. Prerequisite: ATG.
312. Offered 1, 2, 3.
 Auditing theory and current auditing practice; principal kinds of audits and services
of the public accountant; professional and ethical aspects of auditing.
 ATG. 413.-Advanced Accounting. Systems. 3 hours. 3 credits. Pre-
requisite or corequisite: ATG. 312. Offered 1.
 The business problems involved in the creation and operation of accounting systems.
Exercises in the analysis of existing systems in business and industry, and complete re-
ports thereon are required.
 ATG. 414.-Income Tax Accounting. 3 hours. 3 credits. Prerequisite ATG.
311. Offered 1, 2, 3.
 A study of the federal income tax law and related accounting problems. Determi-
nation of gross income and of deductions is studied for taxpayers generally. The course
emphasizes this process for individuals. Practice is provided in the preparation of
returns for individuals, and in the use of the loose-leaf income tax service.
 ATG. 415.-Corporate Accounting Problems. 3 hours. 3 credits. Pre-
requisite: ATG. 411. Offered 1, 3.
 The corporate accounting problems concerning consolidation, reorganization, quasi-
reorganization, mergers and voluntary and involuntary liquidations.
 ATG. 416.-Internal Auditing. 3 hours. 3 credits. Prerequisite: ATG. 312.
Offered 1, 2.
 The principles and procedures by which a firm systematically examines its books
and records to ascertain or verify and report on the facts regarding its operating tech-
niques, financial position and its financial operations.
 ATG. 417.-Governmental Accounting. 3 hours. 3 credits. Prerequisite or
corequisite: ATG. 311. Offered 2, 3.
 The basic principles underlying governmental and institutional accounting. De-
tailed consideration is given to the operation of recommended types of funds, the budget
process, account structure, tax accounting for cities, and the utilization of accounting in
the preparation of significant reports.
 ATG. 418.-Advanced Accounting. C.P.A. Problems. 3 hours. 3 credits.
Prerequisite: ATG. 312. Offered 1, 2.
 A continuation of specialized accounting problems; receiverships; foreign exchange;
stock brokerage; estates and trusts; budgets; business taxes; consolidation and mergers;
and other problems usually covered in the C. P. A. examinations.



The statement "Offered 1" means offered first semester; 2, second semester; 3, summer session.