ACCT 4360. Oil And Gas Accounting. 3 Hours.
Students learn oil and gas accounting, focusing on accounting for costs incurred in the acquisition, exploration, development, and production of oil and natural gas using successful efforts and full cost. Students also examine joint interest accounting, gas pipeline accounting, the required disclosures for oil and gas activities, and analysis of oil and gas companies' financial statements.
Prerequisite: ACCT 3313 with a grade of C or better.
