Graduate Course Descriptions
Prerequisite: admission to MS in Accounting. Development and administration of federal tax law with emphasis on the development of tax research skills.
Estate and Trust Taxation
Prerequisite: admission to MS in Accounting. Federal and Oklahoma wealth transfer tax systems, including estate, gift, and generation-skipping transfer taxation. Also, treatment of income taxation of estates and trust and estate planning vehicles.
Natural Resource Taxation
Prerequisite: admission to MS in Accounting. Federal income tax laws applicable to the acquisition, operation and disposal of natural resource properties.
Prerequisite: admission to MS in Accounting. Federal income tax laws applicable to partners and partnerships.
Prerequisites: admission to MS in Accounting. Federal income tax law applicable to corporations and shareholders.
MBA Tax Management
Prerequisite: admission to MBA program or consent of MBA director. An introduction to the basic framework of the federal income tax system with an emphasis on recognition of the tax implications of business transactions and how taxes affect managerial decision making. An exploration of the social and economic policy ramifications of the tax system.
Financial Accounting Research
Prerequisite: 3113 and admission to masters program. Research and presentation of solutions for complex issues in accounting practice using databases, SEC, FASB, AICPA, FARS, as well as other publicly available information.
Enterprise Resource Planning
Prerequisites: graduate standing and 5103, 5113. Resource planning for global business organizations. Integrated data flow and computer software for enterprise resource planning. Integration of transactional analysis, fundamental accounting practice, financial planning, and supply chain analysis forming the basis for study in this integrated approach to enterprise resource planning.
International Oil and Gas Accounting
Prerequisite: admission to MS in Accounting and 15 hours of accounting . Financial accounting and reporting for U.S. and international oil and gas operations. Domestic and international joint venture accounting. Accounting for international concession and profit sharing agreements.
MBA Financial Accounting and Analysis
Prerequisites: admission to a Spears School graduate program or consent of MBA director. Development of the ability to read and to analyze financial statements and to use this information along with other types of information in decision making.
Seminar in Contemporary Accounting Theory I
Prerequisite: 3403. Origin and development of accounting and a critical study of modern accounting theory.
Valuation and Business Risk Management
Prerequisite: admission to MS in Accounting. Valuation of assets using a variety of interdisciplinary business methods. Presentation of asset valuations in formats suitable for different audiences, attuned to different purposes. Application and understanding of the meaning of risk and its impact on valuation issues.
MBA Managerial Accounting
Prerequisites: 5183 and admission to MBA program or consent of MBA director. Interpretation of accounting data in planning, controlling and decision making.
Financial Modeling and Statement Analysis
Prerequisite: 3113 and consent of graduate coordinator. A study of the demand and supply of financial data, properties of numbers derived from financial statements, the role of financial information in investment decisions, and features of the decision-making environment.
Auditing and Assurance Services
Prerequisite: admission to professional program in accounting (PPA) MS in Accounting program. Auditing theory, procedures and practices.
Fraud Examination and Advanced Assurance Services
Prerequisites: 5503 or equivalent, and admission to professional program in accounting or MS in Accounting. Introduction to fraud examination and legal issues involved in investigative process, and advanced topics in statutory auditing, operational auditing, and investigative services.
Accounting-based Information Systems
Prerequisite: 18 credit hours of accounting including 4203. Concepts underlying the design and use of an effective accounting information system.
Business Systems Control and Risk Analysis
Prerequisite: admission to MIS/MIS. Not available to MS in Accounting students. Controlling and auditing business information systems including management and applications controls, electronic commerce, and internet-related controls, and evaluation of system.
Seminar in International Accounting
Prerequisites: 3113 and admission to MS in Accounting. Not available for students who have credit in 4733. Accounting issues faced by multinational enterprises and internationally listed companies, including diversity in financial reporting and harmonization.
MBA International Accounting
Prerequisites: 5183 and admission to MBA program or consent of MBA director. Diversity in financial reporting across countries and its effect on global capital flows. Corporate financial information across borders. Accounting in emerging markets.
Graduate Internship in Accounting
1-3 credits, maximum 3. Prerequisites: admission to master’s program; consent of graduate coordinator and completion of either 4503 or 5013. Supervised internship in public accounting, industry, or not-for-profit organizations. May be counted as elective hours only.
Special Topics and Individual Work in Accounting
1-10 credits, maximum 10. Prerequisite: consent of instructor. Individual work on special topics, projects or readings selected to acquaint students with significant accounting literature.
Practicum in Professional Accounting
1-6 credits, maximum 6. Prerequisite: admission to MS in Accounting. Study of accounting policies, retirement policies, tax issues, and other relevant business issues associated with mergers, acquisitions and divestures.
MBA Special Topics in Accounting
Prerequisites: 5183 and admission to MBA program or consent of MBA director. Individual work on special topics, projects or readings to aquaint students with accounting literature.
Prerequisite: consent of supervising professor and admission to MS in Accounting. Restricted to candidates seeking the MS in Accounting degree and not available to students who have credit in 5940. Methods used in research and report writing in accounting. Independent investigation and writing of an acceptable report on a topic approved by the student’s supervising professor.
1-6 credits, maximum 6. Prerequisite: admission to MS in Accounting. For students writing reports and theses in accounting.
Research and Thesis
1-18 credits, maximum 36. Prerequisite: approval of advisory committee. For students working on the doctoral degree.
Graduate Readings and Special Topics in Accounting
1- 3 credits, maximum 20. Prerequisite: consent of supervising professor and coordinator of graduate programs in accounting. Supervised reading of significant literature and study of special topics not covered in regularly scheduled accounting courses.
Seminar in Accounting Research
Prerequisites: Doctoral student status and consent of coordinator of graduate programs in accounting. The theoretical literature and research methodology in accounting.