ACCT 2103
Financial Accounting
Prerequisite: 24 semester credit hours, including ENGL 1113 and MATH 1483 or equivalent. Financial accounting concepts and the use of financial accounting information in decision making.

ACCT 2203
Managerial Accounting
Prerequisite: 2103. Managerial accounting concepts and objectives, planning and control of sales and costs, analysis of costs and profits.

ACCT 3013
Federal Income Taxation
Prerequisite: 2203. Federal income tax and its relationship
to business decision-making; primary emphasis on recognition of the important tax consequences that attach to business transactions and the impact on business decision making.

ACCT 3103
Financial Accounting and Reporting Concepts.
Prerequisite: 2203 with grade of "C" or better. Theory and concepts underlying financial accounting and reporting.

ACCT 3113
Financial Accounting and Reporting Applications
and Research. Prerequisite: 3103 with a grade of "C" or better. Developing financial research skills and applying them to accounting and reporting issues.

ACCT 3183
Agribusiness Accounting and Taxation.
Prerequisites: 60 semester hour credit hours, including ENGL 1113 and MATH 1483 or equivalent. Development of the ability to read, analyze and use accounting information to improve decision making and tax planning. Same course as AGEC 3183.

ACCT 3203
Cost Accounting.
Prerequisites: 2203 with a grade of "C" or better and STAT 2023. Cost accumulation systems, allocating product costs, planning and controlling costs, standard costing, and profitability analysis.

ACCT 3603
Accounting Information Systems.
Prerequisite: 2203 with a grade of "C" or better. Accounting system design and installation.

ACCT 3990
Undergraduate Internship in Accounting. 1-3 credits, maximum 3.
Prerequisites: accounting major, nine hours of upper-division accounting, and consent of instructor.
Supervised internship in public accounting, industry, or not-for-profit organizations. May be counted as elective hours only.

ACCT 4033
Advanced Federal Income Taxation.
Prerequisite: 3013. Federal income tax law applicable to individuals, corporations, partnerships, trusts and estates, and other specialized topics.

ACCT 4133
Financial Accounting III.
Prerequisite: 3113 with grade of "C" or better. Accounting for complex business transactions, emerging issues in financial accounting and reporting, accounting for consolidations
and business combinations, accounting for governmental and not-for-profit entities.

ACCT 4233*
Operational Auditing and Controls.
Prerequisites: 3103 and 3603. Examination of theory and practices utilized by internal auditors in performing operational audits to assure an organization's operational effectiveness, efficiency and control over resources.

ACCT 4503
Operational Auditing and Controls.
Prerequisites: 3103 and 3603. Examination of theory and practices utilized by internal auditors in performing operational audits to assure an organization's operational effectiveness, efficiency and control over resources.

ACCT 4553
Ethical Issues in Accounting.
Prerequisites: junior standing and consent of department head. Basic theories of ethics, including moral reasoning, moral values, relativity and objectivity, freedom and responsibility. Lecture and case approach for examination of issues such as independence, integrity, objectivity, client relationships,
employee-employer relations, advertising, preferential treatment, core values and the corporation, and corporate governance, such as Sarbanes-Oxley Act, Foreign Corrupt Practices Act, and SEC regulations.

ACCT 4653
Contemporary Integrated Accounting and Business Systems.
Prerequisite: 3603. Concepts and software applications underlying the design and use of databases for financial, managerial, and tax accounting measurement, compliance disclosure, and decision-related reporting in traditional and electronic commerce settings.

ACCT 4733
International Accounting.
Prerequisites: 2103 and 2203. Diversity in financial reporting across countries and its effect on global capital flows. Using corporate financial information across borders. Accounting in energizing markets.

ACCT 4763*
International Accounting Abroad.
Prerequisite: 2103 or consent of intructor. A four-week visit to a European country or countries. An integrated approach to the cultural, economic, political, historical, and technological effects of the region on international accounting. Comparison of the accounting issues of the region to that of the US.

ACCT 4930
Accounting Projects. 1-6 credits, maximum 6.
Prerequisites: consent of instructor and 3203 and 3113. Special topics, projects and independent study in accounting.

ACCT 5013*
Tax Research.
Prerequisite: admission to M.S. in accounting. Development and administration of federal tax law with emphasis on the development of tax research skills.

ACCT 5023*
Estate and Trust Taxation.
Prerequisite: admission to M.S. 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.

ACCT 5033*
Natural Resource Taxation.
Prerequisite: admission to M.S. in accounting. Federal income tax laws applicable to the acquisition, operation and disposal of natural resource properties.

ACCT 5043*
Partnership Taxation.
Prerequisite: admission to M.S. in accounting. Federal income tax laws applicable to partners and partnerships.

ACCT 5053*
Corporate Taxation.
Prerequisites: admission to M.S. in accounting. Federal income tax law applicable to corporations and shareholders.

ACCT 5083*
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.

ACCT 5113*
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.

ACCT 5123*
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.

ACCT 5133*
International Oil and Gas Accounting.
Prerequisite: admission to M.S. 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.

ACCT 5183*
MBA Financial Accounting and Analysis.
Prerequisites: admission to a CBA 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.

ACCT 5203*
Seminar in Contemporary Accounting Theory I.
Prerequisite: 3403. Origin and development of accounting and a critical study of modern accounting theory.

ACCT 5233*
Valuation and Business Risk Management.
Prerequisite: admission to M.S. 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.

ACCT 5283*
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.

ACCT 5313*
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.

ACCT 5503*
Auditing and Assurance Services.
Prerequisite: admission to professional program in accounting (PPA) M.S. in accounting program. Auditing theory, procedures and practices.

ACCT 5513*
Fraud Examination and Advanced Assurance Services.
Prerequisites: 5503 or equivalent, and admission to professional program in accounting or M.S. in accounting. Introduction to fraud examination and legal issues involved in investigative process, and advanced topics in statutory auditing, operational auditing, and investigative services.

ACCT 5543*
Study of White-Collar Fraud Schemes. Prerequisites: 3113 and 4503.
Schemes used in the commission of white-collar fraud, as well as causes, symptoms and prevention methods related to these crimes.

ACCT 5603*
Accounting-based Information Systems.
Prerequisite: 18 credit hours of accounting including 4203. Concepts underlying the design and use of an effective accounting information system.

ACCT 5613*
Business Systems Control and Risk Analysis.
Prerequisite: admission to MIS/AIS. Not available to M.S. in accounting students. Controlling and auditing business information systems including management and applications controls, electronic commerce, and internet-related controls, and evaluation of system.

ACCT 5753*
Seminar in International Accounting.
Prerequisites: 3113 and admission to M.S. 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.

ACCT 5783*
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.

ACCT 5830*
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.

ACCT 5840*
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.

ACCT 5850*
Practicum in Professional Accounting. 1-6 credits, maximum 6.
Prerequisite: admission to M.S. in accounting. Study of accounting policies, retirement policies, tax issues, and other relevant business issues associated with mergers, acquisitions and divestures.

ACCT 5880*
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.

ACCT 5932*
Research Report.
Prerequisite: consent of supervising professor and admission to M.S. in accounting. Restricted to candidates seeking the M.S. 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.

ACCT 5940*
Thesis. 1-6 credits, maximum 6.
Prerequisite: admission to M.S. in accounting.
For students writing reports and theses in accounting.

ACCT 6000*
Research and Thesis. 1-18 credits, maximum 36.
Prerequisite: approval of advisory committee. For students working on the doctoral degree.

ACCT 6110*
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.

ACCT 6703*
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.