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An asterisk (*) following the four-digit number indicates the course is approved for graduate credit.
Graduate College
Accounting (ACCT)
ACCT 2103
Financial Accounting
Prerequisite(s): 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(s): 2103. Managerial accounting concepts and objectives, planning and control of sales and costs, analysis of costs and profits.
ACCT 3013
Federal Income Taxation
Prerequisite(s): 2203; by permission only; satisfactory score on a qualifying exam covering basic accounting concepts. 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(s): 2203; by permission only; satisfactory score on a qualifying exam covering basic accounting concepts. Theory and concepts underlying financial accounting and reporting.
ACCT 3113
Financial Accounting and Reporting Applications and Research
Prerequisite(s): 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
Prerequisite(s): 60 semester 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
Prerequisite(s): 2203 and STAT 2023; by permission only; satisfactory score on a qualifying exam covering basic accounting concepts. Cost accumulation systems, allocating product costs, planning and controlling costs, standard costing, and profitability analysis.
ACCT 3603
Accounting Information Systems
Prerequisite(s): 2203; by permission only; satisfactory score on a qualifying exam covering basic accounting concepts. Accounting system design and installation.
ACCT 3990
Undergraduate Internship in Accounting
1-3 credits, max 3. Prerequisite(s): 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(s): 3013. Federal income tax law applicable to individuals, corporations, partnerships, trusts and estates, and other specialized topics.
ACCT 4133
Financial Accounting III
Prerequisite(s): 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
Internal Auditing
Prerequisite(s): 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
Prerequisite(s): 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
Prerequisite(s): Admission to the MS/PPA or permission of department. 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(s): 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
Prerequisite(s): 2103 and 2203. Diversity in financial reporting across countries and its effect on global capital flows. Using corporate financial information across borders. Accounting in emerging markets.
ACCT 4763
International Accounting Abroad
Prerequisite(s): 2103 or consent of instructor. 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
1-9 credits, max 9. Prerequisite(s): 3113, 3203, and consent of instructor. Special topics, projects and independent study in accounting.
ACCT 5013*
Tax Research
Prerequisite(s): Admission to MS 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(s): 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 trusts and estate planning vehicles.
ACCT 5033*
Natural Resource Taxation
Prerequisite(s): Admission to MS in accounting. Federal income tax laws applicable to the acquisition, operation, and disposal of natural resource properties.
ACCT 5043*
Partnership Taxation
Prerequisite(s): Admission to MS in accounting. Federal income tax laws applicable to partners and partnerships.
ACCT 5053*
Corporate Taxation
Prerequisite(s): Admission to MS in accounting. Federal income tax law applicable to corporations and shareholders.
ACCT 5083*
MBA Tax Management
Prerequisite(s): 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 5103*
Seminar in Contemporary Accounting Theory I
Prerequisite(s): Admission to the MS in accounting. Origin and development of accounting and a critical study of modern accounting theory.
ACCT 5113*
Financial Accounting Research
Prerequisite(s): 3113 and admission to master’s 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
Prerequisite(s): 5103, 5113, and graduate standing. 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(s): Admission to MS in accounting and 15 hours of accounting. Financial accounting and reporting for US and international oil and gas operations. Domestic and international joint venture accounting. Accounting for international concession and profit sharing agreements.
ACCT 5153*
Financial Modeling and Statement Analysis
Prerequisite(s): Admission to the MS in accounting. 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 5183*
MBA Financial Accounting and Analysis
Prerequisite(s): Admission to a SSB 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(s): Permission of SSB Graduate Programs office. Origin and development of accounting and a critical study of modern accounting theory.
ACCT 5233*
Valuation and Business Risk Management
Prerequisite(s): 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.
ACCT 5283*
MBA Managerial Accounting
Prerequisite(s): 5183 and admission to MBA program or consent of MBA director. Interpretation of accounting data in planning, controlling and decision-making.
ACCT 5503*
Auditing and Assurance Services
Prerequisite(s): Admission to professional program in accounting (PPA)/MS in accounting program. Auditing theory, procedures and practices.
ACCT 5513*
Advanced Auditing and Assurance Services
Prerequisite(s): 5503 or equivalent. Introduction to fraud examination and legal issues involved in investigative process. Advanced topics in statutory auditing, operational auditing and investigative services.
ACCT 5543*
Fraud Examination
Prerequisite(s): Permission of SSB Graduate Programs office. Schemes used in the commission of white-collar fraud, as well as causes, symptoms and prevention methods related to these crimes.
ACCT 5553*
Forensic Accounting Tools
Prerequisite(s): Permission of SSB Graduate Programs office. Provides in-depth study and practice with tools that are most critical in conducting proactive fraud detection and fraud investigations.
ACCT 5603*
Accounting-based Information Systems
Prerequisite(s): Permission of SSB Graduate Programs office. Concepts underlying the design and use of an effective accounting information system.
ACCT 5613*
Business Systems Control and Risk Analysis
Prerequisite(s): Admission to MIS/AIS. 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.
ACCT 5753*
Seminar in International Accounting
Prerequisite(s): 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.
ACCT 5783*
MBA International Accounting
Prerequisite(s): 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, max 3. Prerequisite(s): Admission to MS/PPA in accounting program; consent of graduate coordinator and completion of either 5503 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, max 10. Prerequisite(s): 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, max 6. Prerequisite(s): Admission to MS/PPA in accounting program. Study of current relevant accounting practices.
ACCT 5880*
MBA Special Topics in Accounting
1-3 credits, max 3. Prerequisite(s): 5183 and admission to MBA program or consent of MBA director. Individual work on special topics, projects or readings to acquaint students with accounting literature.
ACCT 5932*
Research Report
Prerequisite(s): 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.
ACCT 5940*
Thesis
1-6 credits, max 6. Prerequisite(s): Admission to MS in accounting. For students writing reports and theses in accounting.
ACCT 6000*
Research and Thesis
1-18 credits, max 36. Prerequisite(s): Approval of advisory committee. For students working on the doctoral degree.
ACCT 6110*
Graduate Readings and Special Topics in Accounting
1-3 credits, max 20. Prerequisite(s): 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
Prerequisite(s): Doctoral student status and consent of coordinator of graduate programs in accounting. The theoretical literature and research methodology in accounting.
Current as of:
06/18/2009 3:19 PM
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