| ACCT2190 | Independent Study in Acct | Independent Study courses are devised by professors to permit students to explore material not offered in regularly scheduled courses (juniors or seniors only). |
| ACCT2191 | Independent Study in Accounting | No Description Set |
| 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. |
| ACCT2303 | Prin of Financial Accounting | Fundmental concepts, standards, and principles of financial accounting, introduction to the accounting cycle, procedures in financial data accumulation and financial reporting. Topics include recording procedures for assets, liabilities, stockholder... |
| ACCT2304 | Prin of Managerial Accounting | Accounting concepts and methods used in managerial planning, control and decision-making. Topics include budgeting, various 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... |
| ACCT3304 | 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. |
| ACCT3305 | Adv Managerial Accounting | Advanced Managerial Accounting |
| 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. |
| ACCT4190 | Independent Study in Acct | Independent Study courses are devised by professors to permit students to explore material not offered in regularly scheduled courses (juniors or seniors only). |
| ACCT4290 | Special Topics in Accounting | No Description Set |
| 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. This course contains a fiel... |
| ACCT4302 | Income Taxation 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.This course contains a f... |
| 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. |
| ACCT4309 | Acct Rprts/NFP Organizations | Accounting principles and procedures applied to fund accounting of government units, and not-for-profit units; schools, hospitals, charitable organizations, and religious groups. Spring. |
| 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... |
| ACCT4330 | Internship in Accounting | Internship in Accounting |
| 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). |
| ACCT5010 | Accounting | Reserved for Committee - replaces ACCT 5091 |
| ACCT5091 | 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)... |
| 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 | 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. |
| 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 | The course provides an in-depth study of ethical theory as it relates to accounting. An analysis of the relationship of laws, ethics, morals, and standards within the Christian framework is explored. Students will see ethical theory applied to numero... |
| ACCT6321 | 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... |
| ACCT6323 | Immediate Accounting | No Description Set |
| ACCT6325 | Financial Accounting Theory | No Description Set |
| 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... |
| ACCT6330 | Taxation of Business Entities | This course introduces students to basic tax con- cepts and federal tax laws affecting business entities. The primary objective is to enable stu- dents to identify tax issues and conduct tax research. Prerequisites: ACCT 5311 Offered Fall semester |
| ACCT6331 | Taxation of Business Entities | This course introduces students to basic tax concepts and federal tax laws affecting business entities. The primary objective is to acquaint the student with identification of tax issues and basic tax research. Prerequisites: ACCT 5311 or ACCT 3323 |
| ACCT6332 | Advanced Topics in Taxation | This course is a continuation of ACCT 6330 and will acquaint students with tax planning opportu- nities and risks inherent in common management decisions. Prerequisite: ACCT 6330 Offered in Spring semester. |
| ACCT6333 | Accounting Systems | The major objective of this course is understanding the development and analysis of financial and managerial accounting systems. Topics include origination, classification, control, development, and design and installation of accounting systems. The... |
| 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. |
| ACCT6341 | Advanced Managerial Accounting | This course is an extension of the estimation and analysis of costs presented in ACCT 6321. The major emphasis on the use of cost information. and the application of managerial accounting concepts for organizational planning and as tools for managem... |
| ACCT6342 | Internal Auditing | This course presents the current theory and pro- cedures used by internal auditors, and examines the internal auditing process and the auditing skills specific to internal auditing. Internal auditing includes both managerial and financial audits of... |
| ACCT6343 | Accounting for Governmental and Nonprofit 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 Development, 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 Data Analytics | 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 Accounting Topics | 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. |
| ACCT6393 | Independent Study in ACCT | Independent Study courses are devised by professors to permit students to explore material not offered in regularly scheduled courses (juniors or seniors only). |
| ACCT6394 | Auditing | No Description Set |
| ACCT6395 | Independent Study in Accounting | Independ. Study Accounting theory |
| 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... |