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ACCT 2103: Principles of Accounting I
3.00 Credits
University of Science and Arts of Oklahoma
Study of fundamental concepts of accounting, including accounting principles, compilation and analysis of basic financial statements, and analysis and accounting techniques related to individual financial statement items. 3 hours.
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ACCT 2203: Principles of Accounting II
3.00 Credits
University of Science and Arts of Oklahoma
Continuation of study of fundamental concepts of accounting, with introduction to corporate and partnership accounting; emphasis on managerial accounting and the analytical and decision-making aspects of accounting. Prerequisites: ACCT 2103. 3 hours
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ACCT 2203 - Principles of Accounting II
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ACCT 2880: Special Topics
6.00 Credits
University of Science and Arts of Oklahoma
Special topics in accounting. 1-4 hours (may be repeated for total of 6 hours).
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ACCT 2880 - Special Topics
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ACCT 2900: Workshop
6.00 Credits
University of Science and Arts of Oklahoma
Guided study in accounting under faculty supervision; topics and methods of instruction may vary. 1-4 hours (may be repeated for total of 6 hours with change in title and topic).
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ACCT 2900 - Workshop
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ACCT 2990: Tutorial
9.00 Credits
University of Science and Arts of Oklahoma
Independent study in accounting under faculty supervision. 1-4 hours (may be repeated for total of 9 hours with change in title and content).
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ACCT 3323: Governmental Accounting
3.00 Credits
University of Science and Arts of Oklahoma
Characteristics of governmental and nonprofit organizations at various levels. Budgetary accounts, revenue collections, fund concepts, financial reports, types of funds, and new concepts in reporting. Prerequisites: ACCT 2103 and ACCT 2203. 3 hours
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ACCT 3323 - Governmental Accounting
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ACCT 3453: Income Tax Accounting I
3.00 Credits
University of Science and Arts of Oklahoma
Individual income taxations, returns, rates, exceptions, excludible and includible income, basis, capital gains and losses, deductions for adjusted gross income, itemized deductions, standard deductions and other areas of individual taxation. Prerequisites: ACCT 4103 and ACCT 4113. 3 hours
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ACCT 3453 - Income Tax Accounting I
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ACCT 4103: Intermediate Accounting I
3.00 Credits
University of Science and Arts of Oklahoma
Financial statements; problems involved in the measurement of business and periodic progress; contemporary accounting problems. 3 hours. Prerequisite: ACCT 2203.
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ACCT 4103 - Intermediate Accounting I
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ACCT 4113: Intermediate Accounting II
3.00 Credits
University of Science and Arts of Oklahoma
Continuation of ACCT 4103. 3 hours. Prerequisite: ACCT 4103.
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ACCT 4113 - Intermediate Accounting II
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ACCT 4223: Cost Accounting
3.00 Credits
University of Science and Arts of Oklahoma
Basic principles of process and job lot cost accounting. 3 hours. Prerequisite: ACCT 2203.
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ACCT 4223 - Cost Accounting
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