Department: Accounting

Code Name Description
ACCT2301 Principles of Financial Accounting A study of the fundamental concepts, standards, and generally accepted principles of financial accounting. The course focuses on the accounting cycle and procedures in financial data accumulation leading to financial statement preparation.
ACCT2302 Principles of Managerial Accounting A study of the accounting concepts and methods used in managerial planning, control, and decision making. The course focuses on budgeting, costing techniques, analysis methods, relevant costs, and capital budgeting decisions.
ACCT3300 Survey of Accounting Systems This course is an overview of the various types of accounting systems and computer software, from spreadsheets to enterprise systems, used in the practice of accounting. The course includes the development of student skills in the use of Microsoft E...
ACCT3301 Intermediate Financial Accounting I An in-depth study of the theory, concepts, and procedures of financial accounting. The course focuses on applications involved in accounting for assets and the valuation and measurement of related income items.
ACCT3302 Intermediate Financial Accounting II A continuation of ACCT 3301, the course focuses on valuation issues related to liabilities and stockholders' equity. Special topics include price level and fair value issues, accounting changes, pensions, leases, income tax allocation, and financial...
ACCT3323 Income Taxation of Individuals An introduction to tax concepts and the federal tax system. The course focuses on the determination of taxable income of individuals and reporting, payment, administration, and enforcement aspects of federal taxation.
ACCT4301 Advanced Financial Accounting A detailed study of financial accounting principles and techniques. The course focuses on advanced problems involving business combinations and consolidations, partnerships, segment reporting, and international accounting.
ACCT4302 Income Tax Entities A continuation of ACCT 3323, the course focuses on federal tax laws affecting the taxable income of corporations, partnerships, estates, and trusts. Emphasis is on identification of tax issues, tax planning, and tax research. Students will apply thei...
ACCT4303 Managerial Cost Accounting A detailed study of cost accounting and its relation to managerial control. The course focuses on various costing systems, standard costs and budgeting for planning and control, and the uses of cost information for decision making.
ACCT4304 Auditing A study of auditing principles and standard. The course focuses on educational qualifications and ethical standards for public accounting, evaluation of internal control and preparation of the audit program, and examination of financial statements.
ACCT4310 Internship in Accounting This course is designed to meet accounting internship requirements set forth by the Texas State Board of Public Accountancy (TSBPA) in accordance with Rule 511.57(e)(13). The purpose of this course is to gain accounting work experience. The intern pr...
ACCT4332 Financial Accounting Theory A study of the conceptual framework of accounting theory. The course focuses on analysis of recent pronouncements of the Financial Accounting Standards Board and investigation of potential theoretical problem areas in the application of accounting pr...
ACCT4390 Independ. Study in Accounting Independent Study courses are devised by professors to permit students to explore material not offered in regularly scheduled courses (juniors or seniors only).
ACCT5101 Accounting Professionalism DBU's Professionalism in Accounting course provides students with foundational soft skills, Excel skills, and data analytics skills required for a career in accounting.
ACCT5190 Independent Study in Accounting This is an experimental course and is not listed in the current version of the Dallas Baptist University Undergraduate Catalog or Graduate Catalog. Experimental courses are identified by a '9' as the third digit of the course number (e.g., ENGL 2390)...
ACCT5310 Internship in Accounting This course is designed to meet accounting internship requirements set forth by the Texas State Board of Public Accountancy (TSBPA) in accordance with Rule 511.57(e)(13). The purpose of this course is to gain accounting work experience. The intern pr...
ACCT5311 Survey of Accounting This course introduces students to accounting, the language of business. Students will learn the techniques for financial data accumulation and reporting under generally accepted accounting principles. Students will also study the accounting concepts...
ACCT5321 Managerial Accounting This course is a study of the internal accounting methods of business organizations. The course's major emphasis is the use of accounting for planning and control. Various topics include determining manufacturing costs, cost behavior patterns, costin...
ACCT5332 Financial Accounting Theory A study of the conceptual framework of accounting theory. The course focuses on analysis of recent pronouncements of the Financial Accounting Standards Board and investigation of potential theoretical problem areas in the application of accounting pr...
ACCT6302 Accounting Data Analytics This course provides students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques. Students gain the skills necessary to translate accounting and business problems in...
ACCT6320 Accounting Business Ethics This course is a study of the internal accounting methods of business organizations. The course's major emphasis is the use of accounting for planning and control. Various topics include determining manufacturing costs, cost behavior patterns, costin...
ACCT6330 Tax Planning and Research This course provides students with advanced knowledge of tax concepts and federal tax laws affecting business planning and decision making. Students will learn various techniques and procedures available to evaluate tax planning opportunities and ris...
ACCT6335 Financial Statement Analysis This course presents fundamental analysis techniques and stresses the use of financial accounting in decision making. The focus will be on the role of financial statement analysis by decision makers for current evaluation and future prediction.
ACCT6343 Accounting for Governmental andNonprofit Entities A survey course of budgeting and fund accounting as applied to non-profit and governmental entitites: hospitals, schools, religious and charitable organizations, municipalities, and other governmental units.
ACCT6344 Nonprofit Accounting, Resource Develop-Ment and Fundraising. This course will focus on the preparation, auditing and reporting on financial statements for the nonprofit organization that are in conformity with generally accepted accounting principles. The course also examines the explicit process of ethical fu...
ACCT6345 Fraud and Forensic Accounting This course provides an overview of the concepts and skills of fraud investigation and forensic accounting. Course coverage includes an evaluation of the fraud problem; prevention and detection of fraud and the use of technology to detect fraud; elem...
ACCT6346 Advanced Auditing A continuation of the study of auditing, the course covers advanced topics in auditing theory and practice. Emphasis is on emerging issues, changes in the auditing profession, and the interrelations of auditing standards and the techniques and proced...
ACCT6350 Managerial Accounting Cases With DataAnalytics This is the capstone course for the MBA's Accounting Concentration. It is a case-based integrative course designed to provide students the opportunity to unify and apply the managerial accounting knowledge they have gained in previous accounting cour...
ACCT6355 Case Studies in Advanced AccountingTopics This is the capstone course for the Master of Science in Accounting. It is a case-based integrative course designed to provide students the opportunity to unify and apply the learning they have gained in previous accounting coursework. Students will...
ACCT6391 Independent Study in Acct Independent Study courses are devised by professors to permit students to explore material not offered in regularly scheduled courses.
ACCT6392 Independent Study in Acct Independent Study courses are devised by professors to permit students to explore material not offered in regularly scheduled courses.
ACCTELEC Accounting Elective A generic course used for the External Transcript Equivalency Process. If the course does not have an equivalency but will meet the subject area, the ELEC is used along with the appropriate departmemt to state the course is accepted within the subje...