Oklahoma State University

Accounting (ACCT) ACCT 2003 Survey of Accounting Prerequisites: 24 semester credit hours, including ENGL 1113 and MATH 1483 or equivalent. Description: Introduction to financial and managerial accounting concepts and objectives. May not be used for degree credit with ACCT 2103 and ACCT 2203. Credit hours: 3 Contact hours: Lecture: 3

ACCT 3103 Intermediate Accounting I Prerequisites: ACCT 3003 with a grade of "C" or better (or ACCT 2103 and 2203 with a grade of "C" or better and a satisfactory score on a qualifying exam covering basic accounting concepts). Description: Theory and concepts underlying financial accounting and reporting. Previously offered as ACCT 3433 and ACCT 3303. Credit hours: 3 Contact hours: Lecture: 3

Levels: Undergraduate Schedule types: Lecture Department/School: Accounting ACCT 3113 Intermediate Accounting II Prerequisites: ACCT 3103 with a grade of "C" or better

Levels: Undergraduate Schedule types: Lecture

Department/School: Accounting ACCT 2103 Financial Accounting Prerequisites: 24 semester credit hours, including ENGL 1113 and MATH 1483 or equivalent. Description: Financial accounting concepts and the use of financial accounting information in decision-making. Credit hours: 3 Contact hours: Lecture: 3

Description: Theory and concepts underlying financial accounting and reporting. Continuation of ACCT 3103. Previously offered as ACCT 4433

and ACCT 3403. Credit hours: 3 Contact hours: Lecture: 3

Levels: Undergraduate Schedule types: Lecture Department/School: Accounting ACCT 3183 Agribusiness Accounting and Taxation Prerequisites: 60 semester credit hours, including ENGL 1113 and MATH 1483 or equivalent. Description: Development of the ability to read, analyze and use accounting information to improve decision-making and tax planning. Same course as AGEC 3183. Credit hours: 3 Contact hours: Lecture: 3

Levels: Undergraduate Schedule types: Lecture

Department/School: Accounting ACCT 2203 Managerial Accounting Prerequisites: ACCT 2103. Description: Managerial accounting concepts and objectives, planning and control of sales and costs, analysis of costs and profits. Credit hours: 3 Contact hours: Lecture: 3

Levels: Undergraduate Schedule types: Lecture Department/School: Accounting ACCT 3203 Cost Accounting

Levels: Undergraduate Schedule types: Lecture Department/School: Accounting ACCT 3003 Foundational Accounting Skills

Prerequisites: ACCT 3003 with a grade of "C" or better (or ACCT 2103 and ACCT 2203 with a grade of "C" or better and a satisfactory score on a qualifying exam covering basic accounting concepts) and STAT 2023. Description: Cost accumulation systems, allocating product costs, planning and controlling costs, standard costing, and profitability analysis. Credit hours: 3 Contact hours: Lecture: 3

Prerequisites: ACCT 2003 with a grade of "C" or better (or ACCT 2103 and 2203 with a grade of "C" or better and a satisfactory score on a qualifying exam covering basic accounting concepts). Description: Foundational skills and concepts underlying financial accounting and reporting. Credit hours: 3 Contact hours: Lecture: 3 Levels: Undergraduate Schedule types: Lecture Department/School: Accounting ACCT 3013 Federal Income Taxation Prerequisites: ACCT 3003 (or both ACCT 2103 and ACCT 2203) with a grade of "C" or better. Description: 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. Previously offered as ACCT 4003. Credit hours: 3 Contact hours: Lecture: 3

Levels: Undergraduate Schedule types: Lecture Department/School: Accounting ACCT 3603 Accounting Information Systems

Prerequisites: ACCT 3003 with a grade of "C" or better (or ACCT 2103 and ACCT 2203 with a grade of "C" or better and a satisfactory score on a qualifying exam covering basic accounting concepts); by permission only. Description: Accounting system design and installation. Course previously offered as ACCT 4603. Credit hours: 3 Contact hours: Lecture: 3

Levels: Undergraduate Schedule types: Lecture Department/School: Accounting