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ACCT 3413: Cost Accounting
3.00 Credits
University of Central Oklahoma
Elementary principles of cost accounting including internal records of manufacturing business, process, and job order cost accounting. Credit may not be earned in both ACCT 3113 and 3413. Prerequisite(s): ACCT 2133, MATH 1453.
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ACCT 3423: Accounting Uses/Microcomputer
3.00 Credits
University of Central Oklahoma
This course is designed to provide students with hands-on experience with personal computers and to provide students with practical experience in solving accounting problems with electronic spreadsheets, data management software, and word processing software. Prerequisite(s): ACCT 3213, 3413, and typing skills.
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ACCT 3433: Accounting Information Systems
3.00 Credits
University of Central Oklahoma
Examines the relationships and distinctions between accounting information systems (AIS) and the total management information system, with major emphasis on computerized AIS. Explores selected AIS application subsystems. Prerequisite(s): ACCT 2133.
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ACCT 3990: Advanced Topics In Accounting
0.00 Credits
University of Central Oklahoma
Credit will vary from 1 to 4 hours. Subject matter will vary within the department's field of study.
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ACCT 4013: Oil And Gas Accounting
3.00 Credits
University of Central Oklahoma
Designed to introduce the student to the principles and procedures of oil and gas accounting with an introduction and overview of income tax problems related to the industry. Prerequisite(s): ACCT 3333, 3213, 3233.
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ACCT 4213: Advanced Income Tax Accounting
3.00 Credits
University of Central Oklahoma
The income tax course covers matters dealing with Section C corporations, Sub-Chapter S corporations, partnerships and property transactions including depreciation recapture. Prerequisite(s): ACCT 3213, 3333.
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ACCT 4243: Advanced Cost Accounting
3.00 Credits
University of Central Oklahoma
Advanced principles of cost accounting, problems dealing with capital budgeting, standard costs, budgets, and cost analysis. Prerequisite(s): ACCT 3413.
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ACCT 4283: Advanced Accounting
3.00 Credits
University of Central Oklahoma
Includes the following topics: accounting for partnerships, recording foreign currency transactions, translating foreign currency statements, interim reporting, segment reporting, accounting for troubled debt restructuring, accounting for bankruptcies and liquidation, accounting for leases and pensions, and reporting for estates and trusts. Prerequisite(s): ACCT 3233.
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ACCT 4323: Consolidated Statements
3.00 Credits
University of Central Oklahoma
A study of the techniques of preparing consolidated balance sheets and income statements of parent companies and subsidiaries. Prerequisite(s): ACCT 3233.
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ACCT 4363: Auditing
3.00 Credits
University of Central Oklahoma
An introduction to the auditing process and the public accounting profession. Emphasizes generally accepted auditing standards; selected techniques for audit decisions; audit objectives and how they are met through evidence accumulation and evaluation; and auditor's reports. Prerequisite(s): 18 hours of accounting including ACCT 3213, 3233.
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