ACCT 5710 - Oil and Gas Accounting

3 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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