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, breakeven point, profit analysis, variable costing, budgeting, cash flow, differential analysis, responsibility accounting, financial ratios, stocks, and bonds. Prerequisite: ACCT 2103.

ACCT 2500 Cooperative Education in Accounting
Applications of the theories, principles, and methods of accounting studies in a practical work environment. Students will learn both conceptual and applied approaches to the study of accounting and will be better prepared for a variety of career opportunities in the field. The student may enroll for one to three semester credit hours each semester, not to exceed three semester hours for this level.
Prerequisite: instructor’s permission required.

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 2843, and BADM 3113.

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 2843, and BADM 3113.

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 3443 Nonprofit Fiscal Management
The Unified Chart of Accounts for nonprofit organizations is introduced in the course. The UCOA allows nonprofits to reliably translate their financial statements into the categories required by the IRS Form 990, the federal Office of Management and Budget, and into other standard reporting formats. The course will also cover budgeting, financial ratios, tax issues, insurance, nonprofit audits, and requirements for a 501c nonprofit, tax exempt corporation.

ACCT 3500 Cooperative Education in Accounting
Analyzes accounting information and concepts by combining professional accounting work experience with academic studies. It is a partnership among employers, students, and the University focused on professional practice and vocational exploration. Students have an opportunity to explore their professions and apply principles acquired in the classroom. The student may enroll for one to three semester credit hours each semester, not to exceed three semester hours for this level. Prerequisite: instructor’s permission required.

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 4133 Accounting Analytics*
Explore techniques and technologies involved in analyzing financial statements and the underlying accounting and operational data. Examine methods which quickly and effectively communicate results to entity stake holders. Prerequisites: ACCT 3113 and ACCT 3133

ACCT 4313 Auditing
An examination of the processes conducted by independent, internal, and governmental accountants
including the standards and procedures applied in the examination of financial statements for the purpose of rendering an opinion on them. Theoretical concepts of materiality, audit risk, and evidential matter are explored, along with the auditor’s understanding of controls in a sophisticated technological environment. Prerequisite: ACCT 3123.

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 4333 Fraud Investigation
Studies the development of information and evidence needed to conduct a fraud examination. Examines investigative processes including interviewing, taking statements, examination of public records, tracing false transactions, analyzing internal and external fraud schemes, and writing the investigative report. Prerequisite: ACCT 4313.

ACCT 4343 Fraud Examination
The study of occupational fraud and abuse including asset misappropriation, corruption, and fraudulent statements. Develops an understanding of fraud examination methodology, and sets forth the schemes used by executives, managers, and employees to commit fraud against their organizations. Reviews the internal controls necessary to deter fraud, the different types of fraud, and effective prevention, detection, and investigative actions. Prerequisite: ACCT 4313.

ACCT 4353 Fraud: Criminology and Ethics
This course examines the causes of crime with a focus on white-collar crime, organizational crime, and occupational crime. Fraud prevention programs, punishment, and the criminal justice system are studied. The ethics section covers ethical issues faced by the fraud examiner and the Association of Fraud Examiners (ACFE) code of ethics. Prerequisite: ACCT 4313.

ACCT 4363 Legal Elements of Fraud
A study of the statutes and common law principles involved in prosecuting fraud. The course includes an overview of the United States legal system, the Federal Rules of Civil and Criminal Procedures, and the Federal Rules of Evidence. Legal Elements examines the laws related to fraud, individual rights during an examination, criminal prosecution for fraud, the civil justice system, basic rules of evidence, and testifying as an expert witness. Prerequisite: ACCT 4313.

ACCT 4413 Entity Taxation*
Examines tax rules, regulations, principles and compliance steps for corporations, partnerships, and fiduciaries. Prerequisite: ACCT 3143

ACCT 4500 Cooperative Education in Accounting
Integrates the learning that takes place in the classroom with the work experience. Students enrolled in the accounting programs experience the working environment through a coordinated agreement between the employer, the student, and the School of Professional Studies. The student may enroll for one to three semester credit hours each semester, not to exceed three semester hours for this
level. Prerequisite: instructor’s permission required.

ACCT 4793 Accounting Internship
Supervised professional-level accounting assignment with a business firm, government agency, or not-for-profit agency. Prerequisites: ACCT 3113 and instructor’s permission.

ACCT 5113 Accounting for Management
Theories, concepts, and techniques that are involved in meeting the information needs of managers. Includes management control systems that facilitate routine planning and control, as well as non-routine decision making. Includes cost-product-volume analysis, profit planning, internal reporting for business segments, differential costs and revenues, and behavioral aspects of managerial accounting.

ACCT 5213 Financial Statement Analysis
Examination of financial statements included in corporate reports and announcements. Topics include methods of measuring income, assets, liabilities, liquidity, solvency, return on assets and equity interest, and forecasting future cash flows.

ACCT 5223 International Accounting
Study of international accounting issues. Emphasis on the diverse role of accounting in countries, global alignment of accounting standards, accounting for currency exchange rate changes, issues related to using corporate financial reporting across borders, and financial reporting in emerging capital markets. Comparisons between International Financial Reporting Standards (IFRS) and

*Pending approval by the Oklahoma State Regents for Higher Education.