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ACCT 1003: Introduction to Accounting
3.00 Credits
Northwestern Oklahoma State University
Covers the basics of the accounting cycle. This course is designed for students with no prior accounting coursework or experience and serves as a solid introduction to Financial Accounting.
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ACCT 2123: Financial Accounting
3.00 Credits
Northwestern Oklahoma State University
An introductory course in gathering, recording, and using financial data of a profit organization.
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ACCT 2123 - Financial Accounting
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ACCT 2133: Managerial Accounting
3.00 Credits
Northwestern Oklahoma State University
Emphasis on the use of accounting data by managers. This course includes: basic cost accounting concepts, income determination, balance sheet evaluation analysis, interpretation of financial statements, budgeting, concepts of cost analysis, internal control, and capital investment including the time value of money. Pre: ACCT 2123 or equivalent.
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ACCT 3103: Intermediate Accounting I
3.00 Credits
Northwestern Oklahoma State University
Study of the evaluation and treatment of assets including consideration of related principles of profit determination. Pre: ACCT 2133. Offered Fall only.
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ACCT 3103 - Intermediate Accounting I
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ACCT 3113: Intermediate Accounting II
3.00 Credits
Northwestern Oklahoma State University
Study of the treatment of liabilities, owner's equity, and the analysis of financial statements. Continuation of Acct. 3103. Pre: ACCT. 3103. Offered Spring only.
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ACCT 3123: Municipal Accounting
3.00 Credits
Northwestern Oklahoma State University
Study of governmental and non-profit accounting. An analysis of funds that reflect activity for governmental units, hospitals, and educational institutions. Pre: ACCT 2123 and 2133. Offered spring only.
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ACCT 3133: Income Tax Accounting
3.00 Credits
Northwestern Oklahoma State University
Theory of individual taxation. Examination of income tax problems; federal and state tax forms; and preparation of individual tax returns both manually and using basic tax software. Pre: ACCT 2133.
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ACCT 3143: Advanced Income Tax Accounting
3.00 Credits
Northwestern Oklahoma State University
Theory of partnership and corporation taxation. Examination of partnership and corporation tax returns. Examination of other issues including estate taxation, and gift-tax. Pre: ACCT 3133. Offered Spring only.
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ACCT 3153: Cost Accounting I
3.00 Credits
Northwestern Oklahoma State University
Elementary principles of cost accounting: internal records of manufacturing business, standard costing, and quality concepts. Pre: ACCT 2123 and 2133. Offered fall only.
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ACCT 3163: Cost Accounting II
3.00 Credits
Northwestern Oklahoma State University
Advanced, continuation of 3153. Process cost accounting, standard cost accounting; budgetary control; cost and profit analysis. Pre: ACCT 3153. Offered spring only.
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ACCT 3163 - Cost Accounting II
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