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ACCT 3403: Intermediate Accounting II
3.00 Credits
Northeastern State University
3 Hours. Continuation of Accounting 3303 to include noncurrent liabilities, stockholders' equity accounts, the statement of cash flows, investments In stocks and bonds, and various analyses of financial data. Prerequisite: ACCT 3303.
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ACCT 3500: Selected Topics in Accounting
1.00 - 3.00 Credits
Northeastern State University
1-3 Hours. Designed to meet the needs and interests of students and the community. Topics may vary to include such subjects as tax practice management, managerial accounting methods, and current issues in taxation. Permission of instructor.
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ACCT 3500 - Selected Topics in Accounting
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ACCT 3600: Accounting Tax Practicum
3.00 Credits
Northeastern State University
3 Hours. Practical application of accounting and tax concepts in a service learning environment. Prerequisite: ACCT 3003 and instructor permission. NOTE: not available as accounting elective. Students may take ACCT 3600 more than once, but not more than 3 hours credit will apply to the major.
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ACCT 4003: Advanced Income Tax Accounting
3.00 Credits
Northeastern State University
3 Hours. Taxation of corporations, partnerships, and fiduciaries, estate tax laws, payroll taxes, corporate reorganizations, liquidations, business ethics, tax research and tax planning. Prerequisite: ACCT 3003.
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ACCT 4103: Petroleum Accounting
3.00 Credits
Northeastern State University
3 Hours. Financial and tax accounting principles, practices, policies, and procedures used by oil and gas producers. Prerequisite: ACCT 4003.
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ACCT 4103 - Petroleum Accounting
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ACCT 4130: Contemporary Studies in Accounting
1.00 - 3.00 Credits
Northeastern State University
1-3 Hours. Designed to vary with the needs of students. Topics may vary to include current issues in accounting, incorporating a closely held business, computer applications for accounting systems, and audit systems designs and techniques. Permission of instructor and junior standing or above.
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ACCT 4193: Financial Statement Analysis
3.00 Credits
Northeastern State University
3 Hours. An in-depth study of financial statement analysis utilizing an analytic framework and statistical tools to measure risk and predict firm performance. Computer modeling skills and techniques are developed to analyze financial or business strategies. Prerequisite: FIN 3213 and ACCT 3303 or FIN 4183. (Student cannot earn credit in both ACCT 4193 and FIN 4193).
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ACCT 4203: Cost Accounting II
3.00 Credits
Northeastern State University
3 Hours. Continuation of Accounting 3203 to include cost allocation methods, joint product and by-product costing, variance and profitability analysis, process costing, back flush costing, inventory management, just-in-time, capital budgeting, input yield and mix variances, and transfer pricing. Prerequisite: ACCT 3203.
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ACCT 4223: Retirement and Employee Benefit Planning
3.00 Credits
Northeastern State University
3 Hours. In this course students apply retirement planning and employee benefits in personal financial planning. This course is designed to provide students with an understanding of the concepts of the ethical considerations, Social Security, and Medicare benefits, retirement plan types, qualified plan characteristics, distributions and distributions options, group insurance benefits, other employee benefits, and analysis of retirement factors. Prerequisite: FIN 3613
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ACCT 4313: Applied Accounting Technology
3.00 Credits
Northeastern State University
3 Hours. The design and operation of contemporary accounting systems used to process and report accounting information. A variety of information technologies are presented with emphasis on database technologies. Control concepts and reporting responsibilities are also studied. Prerequisite: ACCT 2203 and IS 1003 or equivalent.
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