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Dec 02, 2024
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ACCT 5710 - Oil and Gas Accounting3 hours
Introduction to the oil and gas industry and the specialized financial accounting procedures associated with the industry. Areas emphasized include accounting for exploration, development, production, depreciation, depletion and amortization; conveyances, joint operations, asset impairment and retirement obligations; and disclosures and reserves. Successful-efforts and full-cost accounting methods are covered.
Prerequisite(s): ACCT 3120, and ACCT 3270 or ACCT 5130 .
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