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ACCT 4243: Accounting Research
3.00 Credits
Southeastern Oklahoma State University
Research is an integral part of the financial, tax, and auditing fields of accounting. This course will introducee students to research methods and resources, including methods of communicating research findings. (Prerequisites: ACCT 3213 and ACCT 3313)
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ACCT 4413: Income Tax Accounting II
3.00 Credits
Southeastern Oklahoma State University
A continuation in the study of income tax law with emphasis on business entities. The major topics consist of income tax requirements for corporations, partnerships, and limited liability companies. The course also covers tax research, and a basic introduction to unified estate and gift statutes, (Prerequisites: ACCT 3113 and ACCT 3313 with a grade of C or better) (Previously listed as ACCT 3413)
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ACCT 4613: Internal Auditing
3.00 Credits
Southeastern Oklahoma State University
A comprehensive study of auditing standards and practices for internal controls within organizations. Included in the course will be ethics, concepts, audit techniques and reporting practices for internal control. (Prerequisite: ACCT 3213)
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ACCT 4713: Accounting Information Systems
3.00 Credits
Southeastern Oklahoma State University
An introduction to AIS design methodology including accounting information flow, the transaction cycles, internal control, and auditing. The course focuses on automated information systems. (Prerequisite: ACCT 3213)
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ACCT 4813: Auditing
3.00 Credits
Southeastern Oklahoma State University
Principles and procedures followed by a certified public accountant to render an opinion concerning fairness of audited financial statements. (Prerequisite: ACCT 3213 and 4713)
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ACCT 4913: Accounting Theory
3.00 Credits
Southeastern Oklahoma State University
Theory of accounting, how it has developed, and relationship of accounting theory to accounting and business practice. (Prerequisite: ACCT 3223)
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ACCT 4950: Accounting Internship
3.00 Credits
Southeastern Oklahoma State University
Supervised professional level accounting assignment with a business firm, government agency, or nonprofit organization. (Prerequisites: 30 hours in major including business core, permission of department)
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ACCT 4960: Directed Reading
3.00 Credits
Southeastern Oklahoma State University
Individualized literature study selected in consultation with the professor.
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ACCT 4970: Special Studies
3.00 Credits
Southeastern Oklahoma State University
Individualized project selected in consultation with professor.
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ACCT 4980: Seminar
3.00 Credits
Southeastern Oklahoma State University
Small group study of topic announced in the Schedule of Classes.
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