2013-2014 University Catalog

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ACC 3360

Oil and Gas Accounting I

Three semester hours.

This course is an introduction to oil and gas accounting for upstream operations related to exploration and development of oil and gas. The topics cover accounting principles and procedures for exploration, acquisition, drilling, development and production costs in different phases when searching for an producing oil and gas. The course introduces a brief history of the U.S. oil and gas industry, origin of oil and gas, exploration methods and procedures, acquisition of mineral interest, drilling operations, production and sales of oil and gas. Prerequisite:  ACC 3310 with a grade of "C" or better.

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