ACC 462 - Oil and Gas Accounting

Institution:

Sam Houston State University

Subject:

Description:

An introduction to oil and gas accounting. Emphasizes accounting for costs incurred in the acquisition, exploration, development, and production of oil and natural gas using successful efforts, full cost, and tax accounting methods. Also introduces students to joint interest accounting, gas pipeline accounting, the required disclosures for oil and gas activities, and analysis of oil and gas companies’ financial statements. Prerequisite: ACC 365 . Credit 3.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.shsu.edu/

Phone Number:

(936) 294-1111

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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