The study of planning and control models for the analysis of cost behaviors in the manufacturing, marketing and administrative functions of business organizations for purposes of decision making. Introduction to the federal tax system as it applies to individuals to include research into the provisions and procedures of the federal income tax laws affecting individuals including the problems of tax planning and compliance. Techniques available to internal auditors. Includes exploration, leasing, drilling and production problems. A study of the role of management accounting in the formulation and implementation of organizational strategy.
Special emphasis is given to the design and evaluation of planning and control systems.
Comprehensive overview of financial and managerial accounting theory, procedures, and techniques to assist in the integration of major areas for final professional preparation. Exploration, development, drilling, leasing, depletion, amortization and windfall profits tax. Undergraduate courses which will be offered only once or will be offered infrequently or which are being developed before a regular listing in the catalog. May be acceptable for graduate credit. These courses will not count for graduate credit.