2013-2014 University Catalog

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ACC 4360

Oil and Gas Accounting II

Three semester hours.

This course is the second part to introduction to Oil and Gas Accounting for upstream operations in exploration and development of oil and gas. The course covers accounting for production activities, asset retirement obligations and asset impairment, revenue from oil and gas sales, basic oil and gas tax accounting, joint interest accounting, conveyances, and oil and gas disclosures. Prerequisite:  BA 3330 and ACC 3310 with a grade of "C" or better.

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