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ACCT 2103: Fundamentals Of Financial Accounting
3.00 Credits
Southeastern Oklahoma State University
An introduction to financial accounting including developing, analyzing, and interpreting financial statements.
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ACCT 2203: Fundamentals Of Managerial Accounting
3.00 Credits
Southeastern Oklahoma State University
An introduction to management accounting and organizational performance measurements such as basic costing and capital budgeting. (Prerequisite: ACCT 2103)
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ACCT 3113: Intermediate Accounting I
3.00 Credits
Southeastern Oklahoma State University
Financial accounting theory and methodology including the conceptual framework of generally accepted accounting principles. Basic coverage of financial statement structure and detailed coverage of assets (Prerequisite: ACCT 2203)
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ACCT 3213: Intermediate Accounting II
3.00 Credits
Southeastern Oklahoma State University
Continuation of Intermediate Accounting II. Liabilities, equity, pensions, leases, revenue recognition, earnings per share, disclosure, and other select financial accounting theory and methodology topics. (Prerequisite: ACCT 3113 with a grade of C or better)
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ACCT 3313: Income Tax Accounting I
3.00 Credits
Southeastern Oklahoma State University
An introduction to basic income tax law and accounting requirements as they relate to individuals and sole proprietors. This would include income and deduction issues, filing requirements, and research. (Prerequisite: ACCT 2203)
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ACCT 3343: Software for Accountants
3.00 Credits
Southeastern Oklahoma State University
The use of spread sheets, databases, and many specialized software packages are the tools for accountants. This course will teach students the accounting uses of common software such as Excel, Lotus as well as specialized software used in accounting. The course will be team taught. (Prerequisite: ACCT 2203)
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ACCT 3513: Cost Accounting
3.00 Credits
Southeastern Oklahoma State University
Cost management theory and practices: product costing, organizational planning and control, performance measurement, cost volume profit analysis, and managerial decision-making. (Prerequisites: ACCT 2203) (Previously listed as MANAGERIAL COST ACCOUNTING)
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ACCT 3613: Advanced Managerial Accounting
3.00 Credits
Southeastern Oklahoma State University
Managerial cost control, capital budgeting, organizational performance, joint and process costing, cost analysis techniques, cost management practices. (Prerequisites: ACCT 3513 with a grade of C or better)
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ACCT 3713: Governmental Accounting
3.00 Credits
Southeastern Oklahoma State University
Accounting and financial reporting standards for governmental and notforprofit organizations including fund accounting for state and local governments. (Prerequisite: ACCT 2203)
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ACCT 4113: Advanced Accounting
3.00 Credits
Southeastern Oklahoma State University
Consolidated statements, segments, interim reporting, bankruptcy and reorganization, translation of foreign currency. (Prerequisite: ACCT 3213 with a grade of C or better)
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