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ACCT 1113 Introduction to Accounting

Emphasis on record keeping, double entry accounting, and financial statement preparation. This is a suggested elective, preparatory course for Accounting I–Financial. Completion of Accounting 2103 precludes enrollment in this course.

ACCT 2103 Accounting I-Financial

Accrual accounting for businesses covering basic accounting theory, corporate stocks, bonds, and classified financial statements.

ACCT 2203 Accounting II-Managerial

A first course in managerial accounting with emphasis on accounting tools for managers. Topics covered include: cost accounting, break-even point, profit analysis, variable costing, budgeting, cash flow, differential analysis, responsibility accounting, financial ratios, stocks, and bonds. Prerequisite: ACCT 2103.

ACCT 3113 Intermediate Accounting I

Analyzes valuation and other theoretical problems in accounting for cash, temporary investments, receivables, inventories, long-term investments, plant and equipment, and intangible assets. Prerequisites: ACCT 2103, ACCT 2203, ECON 2123, BADM 2523, and BADM 2843.

ACCT 3123 Intermediate Accounting II

Analyzes stockholders’ equity, dilutive securities, investments, issues related to income determination including revenue recognition, accounting for income taxes, pensions, leases and error analysis, preparation and analysis of financial statements, including price level changes and statement of changes in financial position. Prerequisite: ACCT 3113.

ACCT 3133 Cost Accounting

Provides the students with basic cost principles, job order costing, process and joint costing, and estimated costs. Prerequisites: ACCT 2103, ACCT 2203, ECON 2123, BADM 2523, and BADM 2843.

ACCT 3143 Individual Income Tax Accounting

Surveys current individual income tax laws. Topics include filing requirements, includable income, adjustments, itemized deductions and tax credits. Prerequisite: ACCT 2203.

ACCT 3243 Accounting Information Systems

The design and development of accounting systems and data uses. Prerequisite:  ACCT 2203.

ACCT 4123 Internal Auditing

Provides an understanding of the concepts associated with audits that go beyond the traditional financial audit. These audits have been described by various names such as: operational audits, program audits, management audits, and performance audits. Prerequisite: ACCT 2203.

ACCT 4323 Not-For-Profit and Governmental Accounting

An activity course involving the study of accounting processes and procedures used by state and local governmental units and other selected not-for-profit entities. Prerequisite: ACCT 2203.

ACCT 4793 Accounting Internship

Supervised professional-level accounting assignment with a business firm, government agency, or not-for-profit agency. Prerequisites: ACCT 3113 and permission of instructor.