Oklahoma State University

ACCT 4930 Accounting Projects Prerequisites: ACCT 3113 and ACCT 3203 with a grade of "C" or better and consent of instructor. Description: Special topics, projects and independent study in accounting. Previously offered as ACCT 4010. Offered for variable credit, 1-9 credit hours, maximum of 9 credit hours. Credit hours: 1-9

ACCT 5083 MBA Tax Management Prerequisites: Admission to MBA program or consent of MBA director. Description: 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. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5103 Seminar in Contemporary Accounting Theory I Prerequisites: ACCT 3113 with a grade of "C" or better and admission to the MS in accounting program. Description: Origins and development of accounting theory. Critical study of issues in contemporary accounting theory. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5113 Financial Accounting Research Prerequisites: ACCT 3113 with a grade of "C" or better and admission to the MS in accounting program. Description: Research and presentation of solutions for complex issues in contemporary accounting practice; using databases, SEC, FASB, AICPA, IASB, as well as other publicly available information. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5123 Enterprise Resource Planning Prerequisites: ACCT 5103, ACCT 5113, and graduate standing. Description: 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. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5133 International Oil and Gas Accounting Prerequisites: ACCT 3113 with a grade of "C" or better and admission to the MS in accounting program. Description: Financial accounting and reporting for U.S. and international oil and gas operations. Domestic and international joint interest accounting. Accounting for international concession and profit sharing agreements. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting

Contact hours: Other: 1 Levels: Undergraduate

Schedule types: Independent Study Department/School: Accounting ACCT 5013 Tax Research Prerequisites: Admission to MS in accounting. Description: Development and administration of federal tax law with emphasis on the development of tax research skills. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5023 Estate and Trust Taxation Prerequisites: Admission to MS in accounting. Description: 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. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5033 Natural Resource Taxation Prerequisites: Admission to MS in accounting. Description: Federal income tax laws applicable to the acquisition, operation, and disposal of natural resource properties. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5043 Partnership Taxation Prerequisites: Admission to MS in accounting and completion of ACCT 5013. Description: Federal income tax laws applicable to partners and partnerships. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5053 Corporate Taxation Prerequisites: Admission to MS in accounting and completion of ACCT 5013. Description: Federal income tax law applicable to corporations and

shareholders. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting