Southwestern Oklahoma State University Undergraduate Catalog 2025-2026
Course Descriptions EVERETT DOBSON COLLEGE OF BUSINESS AND TECHNOLOGY ( F = Classes offered in the Fall, S = Classes offered in the Spring, SU = Classes offered in the Summer, D = Classes offered upon Demand, O = Odd years, E = Even years) DEPARTMENT OF BUSINESS Accounting ACCTG 2213 PRINCIPLES OF FINANCIAL ACCOUNTING
ACCTG 4123 ACCOUNTING RESEARCH This course addresses the identification, organization, and integration of diverse sources of information, such as online authoritative literature and pronouncements, to reach a conclusion or make a decision. Additionally, this course addresses the analysis of accounting and taxation issues by reviewing information, using empirical data and analytical methods, recognizing data in patterned activities, forecasting, and integrating data. CPAs may be asked to conduct research and analysis when providing attest services, professional accounting services, or professional accounting work for clients and/or employers. Prerequisites: ACCTG 3313. D ACCTG 4133 DATA ANALYTICS This course introduces topics in data analytics, including data preparation, descriptive analysis, predictive analysis, prescriptive analysis, and visualization with applications in accounting and finance. Prerequisites: Audit procedure, classification of audits, audit working papers and reports, methods of verification of financial statements, practical applications, maintenance, and improvement of internal controls. Prerequisites: ACCTG 3323 and ACCTG 3713 . F ACCTG 4313 INCOME TAX ACCOUNTING I Introduction to general concepts of federal income tax law as it applies to individuals, corporations, partnerships, fiduciaries and estate gift tax. Prerequisite: ACCTG 2313 . ENTRP 3123 is recommended. F ACCTG 4323 INCOME TAX ACCOUNTING II ENTRP 3823 and FINAN 3343. D ACCTG 4213 AUDITING I A continuation of the study of federal income tax law as it applies to corporations, partnerships, fiduciaries and estate and gift tax. Prerequisite: ACCTG 4313 . S ACCTG 4333 INTERNSHIP IN ACCOUNTING Directed experience working in an organization at a level requiring professional duties and responsibilities. Open only to students majoring/minoring in a business degree who have completed a minimum of 60 credit hours. Student must complete at least 200 hours of directed experience. A detailed journal and term report are required. Prerequisite: Approval of the supervising faculty, advisor, and Chair. D ACCTG 4513 AUDITING II Continuation of Auditing I to include Computer Assisted Audit Tools (CAAT) and case studies in auditing. Prerequisites: ACCTG 4213 . D ACCTG 4613 ADVANCED ACCOUNTING A study of accounting topics of an advanced nature including partnerships, fiduciaries, parent and subsidiary accounting. Prerequisite: ACCTG 3323 . S ACCTG 4733 BUSINESS PLAN DEVELOPMENT I This course develops the analytical and conceptual skills necessary to create a plan for the implementation of a new venture. Students will design a new venture and create a complete and complementary business plan. In this course students will examine specific business plan components, including environmental analysis, marketing plans, financial summaries, and organizational structures. F ACCTG 4763 ADVANCED COST/MANAGERIAL TOPICS Topics of an advanced nature dealing with special cost analyses and decision-making techniques. Prerequisite: ACCTG 3713. D
Financial accounting concepts related to the processes and principles of accrual accounting and the preparation of financial statements and reports for parties external to the firm. Prerequisite: F, S, SU ACCTG 2313 PRINCIPLES OF MANAGERIAL ACCOUNTING Continuation of ACCTG 2213 to include further discussion of corporations, managerial accounting concepts and objectives, planning and control of sales and costs, analysis of costs and profits. Prerequisite: ACCTG 2213 . F, S, SU ACCTG 3213 ACCOUNTING INFORMATION SYSTEMS An introduction to the application of information technology to accounting systems, including decision-making processes, transaction cycles, and internal control. Course includes application of accounting software. Prerequisites: ACCTG 2313 and ENTRP 3113. F ACCTG 3313 INTERMEDIATE ACCOUNTING I An introduction to the conceptual framework of accounting and generally accepted accounting principles. Emphasis upon current asset and liability relationships. Prerequisite: ACCTG 2313 . F ACCTG 3323 INTERMEDIATE ACCOUNTING II Continuation of course ACCTG 3313, with emphasis upon the remaining balance sheet accounts. Prerequisite: ACCTG 3313 . S ACCTG 3493 ANALYZING FINANCIAL STATEMENTS How financial data are generated and their limitations, techniques for analyzing the flow of business’ funds, and methods for selecting and interpreting financial ratios. Prerequisite: FINAN 3343. D ACCTG 3713 COST ACCOUNTING A study of the processes used for cost accumulation, measurement and use. Emphasis is placed on planning and controlling of costs, report preparation and cost analysis. Prerequisites: ACCTG 2313 and ECONO 2463. S ACCTG 3823 ETHICS IN ACCOUNTING Ethical standards of the accounting profession with emphasis on contemporary issues confronting accountants and auditors, including their social and ethical responsibilities . Prerequisite: ACCTG 2313 and Junior Standing. D ACCTG 4003 INDIVIDUAL STUDY IN ACCOUNTING (TOPIC) Independent study of selected topics under the supervision of an accounting faculty member. Prerequisite: Instructor, Advisor, and Chair approval. D ACCTG 4013 SEMINAR IN ACCOUNTING (TOPIC) Group study of specified topics in accounting. D ACCTG 4113 ACCOUNTING FOR GOVERNMENT/NON- PROFIT ORGANIZATIONS A study of fund accounting and reporting in relation to government entities, health care and educational institutions. Prerequisite: ACCTG 3313. D
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