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ACCT 3023: International Financial Statement Analysis
3.00 Credits
University of Oklahoma Norman Campus
Prerequisite: 2113 and 2123. A review of international financial reporting development, procedures and standards with an emphasis on financial statement interpretation and analysis. Not open to accounting majors. (Sp)
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ACCT 3033: Financial Reporting Issues in Energy
3.00 Credits
University of Oklahoma Norman Campus
Prerequisite: Energy Management 3001 or concurrent enrollment and student must be a declared Energy Management major and have been approved for degree candidacy by Price College. Study of financial reporting issues directed toward energy companies. Review of the accounting cycle with an emphasis on the accounting treatment for acquisition of mineral interests, geological and geophysical costs, intangible drilling costs, delay, rental, dry hole costs, lease and well equipment, joint interest billing and royalties payable. (Sp)
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ACCT 3113: Intermediate Accounting I
3.00 Credits
University of Oklahoma Norman Campus
Prerequisite: 2123. Valuation and other theoretical problems in accounting for cash, temporary investments, receivables, inventories, long-term investments, plant and equipment and intangible assets. (F, Sp, Su)
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ACCT 3123: Intermediate Accounting II
3.00 Credits
University of Oklahoma Norman Campus
Prerequisite: 3113 and junior standing. Stockholders' equity, dilutive securities, investments, issues related to income determination including revenue recognition, accounting for income taxes, pensions, leases and error analysis, preparation and analysis of financial statements, including price level changes and statement of changes in financial position. (F, Sp, Su)
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ACCT 3313: Cost Accounting
3.00 Credits
University of Oklahoma Norman Campus
Prerequisite: 2123, junior standing. Basic cost principles. Job order costing, process and joint costing, and estimated costs. (F, Sp, Su)
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ACCT 3353: Accounting Information Systems/Databases
3.00 Credits
University of Oklahoma Norman Campus
Prerequisite: Student must be approved for degree candidacy by Price College, or permission. A study of the structure, flow and use of financial and non-financial data in computer-based environments with a heavy emphasis on ensuring data integrity. Conceptual data modeling using business rules, normalization, structured query language (SQL), and physical database design and data administration. Course includes cross-functional team project with phased deliverables. (F, Sp)
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ACCT 3603: Income Tax Accounting I
3.00 Credits
University of Oklahoma Norman Campus
Prerequisite: 3113 or permission, junior standing. Introduction to the taxation of income including issues related to the measurement and recognition of income, deductions and losses; the taxation of property transactions; basis and cost recovery concepts; and alternative forms of business organization. (F, Sp)
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ACCT 3960: Honors Reading
0.00 Credits
University of Oklahoma Norman Campus
1 to 3 hours. Prerequisite: junior or senior standing, admission to the Honors Program. May be repeated; maximum credit six hours. Independent study in field of accounting and related disciplines to broaden student's perspective in general field of business. (F, Sp, Su)
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ACCT 3980: Honors Research
0.00 Credits
University of Oklahoma Norman Campus
1 to 3 hours. Prerequisite: junior or senior standing, admission to the Honors Program. May be repeated; maximum credit six hours. Independent research in field of accounting and related disciplines to apply research techniques learned in research tool courses to actual business situations. (F, Sp, Su)
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ACCT 4113: Advanced Accounting
3.00 Credits
University of Oklahoma Norman Campus
Prerequisite: 3113, 3123, and junior standing . Consolidated financial statements, business combinations, branch accounting, foreign currency transactions and financial statements, governmental accounting, partnerships. No student may earn credit for both 4113 and 5113. (Sp-Irreg.)
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