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ACCT 1999: Topics in Accounting
1.00 - 4.00 Credits
Oklahoma Baptist University
On Demand A lower level course in a selected area of Accounting. Not for independent study.
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ACCT 1999 - Topics in Accounting
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ACCT 2013: Principles of Accounting I
3.00 Credits
Oklahoma Baptist University
An introduction to financial accounting. Study of organizing, recording, and interpreting financial data through double entry systems of journals, ledgers, and working papers; the accounting cycle, income measurement, financial statements; internal control and current assets; long-term assets and depreciation; study of partnerships. Prerequisites & Notes Not open to freshmen. BTEC 1103 or demonstrated proficiency in Microsoft Excel.
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ACCT 2023: Principles of Accounting II
3.00 Credits
Oklahoma Baptist University
Introduction to managerial and cost accounting, budgeting, and quantitative analysis for managerial decision making. Study of corporate capital structures, long-term debt, equity, capital, and investments; financial statement analysis and electronic accounting systems. Prerequisites & Notes ACCT 2013 with a grade of C or better.
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ACCT 2999: Independent Study in Accounting
1.00 - 4.00 Credits
Oklahoma Baptist University
Independent study for students who have completed a minimum of 24 hours with an overall B average. Prerequisites & Notes approval of the Dean and the completion of a 2999 Independent Study form.
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ACCT 2999 - Independent Study in Accounting
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ACCT 3013: Intermediate Accounting I
3.00 Credits
Oklahoma Baptist University
Fall Study of the analysis, presentation, and interpretation of periodic operations and financial positions with emphasis on accounting theory; critical evaluation of both accepted and unaccepted accounting concepts; analysis of conflicts, shortcomings, and controversial issues in accounting. Topics include cash, receivables, current liabilities, inventory valuation, plant and equipment, and intangible assets. Prerequisites & Notes ACCT 2023 with a grade of C or better.
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ACCT 3013 - Intermediate Accounting I
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ACCT 3024: Intermediate II
4.00 Credits
Oklahoma Baptist University
Spring Continuation of ACCT 3013. Topics include capital stock, retained earnings, dividends, bonds, longterm investments, error correction, incomplete records, leases, pensions, and disclosures. Prerequisites & Notes ACCT 3013 with grade of C or better.
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ACCT 3024 - Intermediate II
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ACCT 3713: Cost Accounting
3.00 Credits
Oklahoma Baptist University
Fall A study of the basic cost patterns and relationships as they affect managerial decisions. Includes job order and process cost accounting systems design and operation; standard costs; cost/volume/profit analysis; the relative income effect of alternative product-costing methods; planning, budgeting, and control techniques. Prerequisites & Notes ACCT 2023 with a grade of C or better.
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ACCT 3713 - Cost Accounting
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ACCT 3733: Cost Analysis
3.00 Credits
Oklahoma Baptist University
Spring An advanced course in the use of cost and operational information in decision making using computers. Content includes the application of several quantitative techniques, including linear programming, project scheduling, queuing, forecasting, and simulation and sensitivity analysis. Prerequisites & Notes MATH 1903 and ACCT 3713 with a grade of C or better.
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ACCT 3753: Not-for-Profit Accounting
3.00 Credits
Oklahoma Baptist University
Spring Study of the presentation, analysis and interpretation of periodic operations and financial positions of non-profit entities; emphasis placed on non-profit reporting requirements. Prerequisites & Notes ACCT 3024 with grade of C or better.
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ACCT 3753 - Not-for-Profit Accounting
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ACCT 3999: Advanced Cooperative Work Experience
1.00 - 6.00 Credits
Oklahoma Baptist University
A supervised and evaluated work experience designed to supplement academic training with on-the-job training relevant to the student’s career goals. In the parallel plan, up to three hours of credit may be earned with part-time work during the semester or with full-time employment during the summer. In the alternating plan, up to six hours of credit may be earned with full-time employment during a semester. The course may be repeated for up to a total of 12 hours credit. Prerequisites & Notes approval of Director of Cooperative Education and ACCT 2023.
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ACCT 3999 - Advanced Cooperative Work Experience
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