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ACCT 4213: Advanced Accounting II
3.00 Credits
Oklahoma Christian University
Prerequisite: ACCT-3113. A study of advanced accounting problems related to consolidations, mergers, acquisitions, branch operations, segment reporting, interim reporting and the Securities and Exchange Commission.
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ACCT 4313: Advanced Cost Accounting
3.00 Credits
Oklahoma Christian University
Prerequisite: ACCT-3313. Additional study in the development of cost and managerial accounting data for use in planning, control and decision making by managers. The course includes the use of such tools as linear regression, simulation and linear programming, and it also covers capital budgeting, segment performance and decision-making behavior under uncertainty.
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ACCT 4413: Auditing
3.00 Credits
Oklahoma Christian University
Prerequisite: ACCT-3113. Preparation toward a professional accounting career as a Certified Public Accountant in examining and rendering professional opinions on the fairness of organizations' financial statements. The course emphasizes the nature of auditing, internal control systems, auditing techniques and evidence, audit working papers and reports and professional ethics and independence.
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ACCT 4423: Advanced Auditing Concepts and Cases
3.00 Credits
Oklahoma Christian University
Prerequisite: ACCT-4413. A continuation of the study of auditing, with emphasis given to internal, operational and compliance auditing, audit risk analysis and in-depth case analysis. Case studies are used for research and instructional purposes.
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ACCT 4423 - Advanced Auditing Concepts and Cases
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ACCT 4433: Income Tax Planning and Research
3.00 Credits
Oklahoma Christian University
Prerequisite: ACCT-3513. A specialized study in the areas of tax planning and research. Emphasis is given to legal ways to minimize tax liability through yearly planning, elections and deferral of income. Extensive computerized tax research is performed to aid in tax planning.
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ACCT 4433 - Income Tax Planning and Research
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ACCT 4513: Financial Accounting Theory and Practice
3.00 Credits
Oklahoma Christian University
Prerequisite: ACCT-3213. An in-depth study of contemporary accounting theory with primary emphasis on the pronouncements of the Financial Accounting Standards Board. The main objective is to gain deeper insights into the theory and critical analysis underlying Generally Accepted Accounting Principles and to apply them to financial statement preparation. Study centers on selected parts of the following FASB pronouncements: 1. statements of Financial Accounting Standards, 2. interpretations of ARBs, APB Opinions and FASB Statements of Standards, 3. technical bulletins and 4. statements of Financial Accounting Concepts.
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ACCT 4900: Independent Study in Accounting
3.00 Credits
Oklahoma Christian University
Assigned readings, reports and research projects based on the needs of the student. A maximum of 3 hours may be counted toward major. 1-3 semester hours; 50 hours work required for each hour of credit earned, with a maximum of 3 credit hours.
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ACCT 4990: Internship in Accounting
3.00 Credits
Oklahoma Christian University
Prerequisites: admission to School of Business Upper Division, completion of ACCT-3113 and approval of the advisor and dean. Supervised and approved accounting internship with firm or organization; written and oral reports are required along with employer evaluation. (Variable credit)
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ARTS 1103: Foundations for Digital Visuals
3.00 Credits
Oklahoma Christian University
An introduction to the use of computer hardware, software, and peripherals for the production of visual images. Students research and practice computer operations and produce digital visuals using both painting and drawing software applications.
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ARTS 1113: Fundamentals of Drawing
3.00 Credits
Oklahoma Christian University
An introduction to the fundamental approaches to drawing with attention given to the concepts and processes that constitute the language of visual expression.
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