Oil & Gas Accounting: 3 semester hours

Catalog description

An introduction to oil and gas accounting with emphasis on accounting for costs incurred in the acquisition, exploration, development, and production of oil and natural gas using full cost accounting methods; also covers joint interest accounting, gas pipeline accounting, required disclosures for oil and gas activities, and analysis of oil and gas companies; financial statements. Prerequisites: ACCT 3321 or ACCT 3213.