|  | Oct 31, 2025 |  |  | 
	     
			
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                | ACC 215 - Fundamentals of Oil & Gas AccountingCredits: 3
 3 Lecture Hours
 Prerequisites: ACC 104
 This course is an introduction to the fundamental accounting concepts, procedures and terminology related to the various phases of oil and gas operations. Topics include accounting for exploration, acquisition and development costs, calculating depreciation, depletion and amortization, recording revenue from production activities and learning basic tax accounting for the oil and gas industry.
 
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