Graduate Course Descriptions
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ACCT 5311   (3-3-0)   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 and methods used in managerial planning, control, and decision-making. A major course objective is to prepare students to interpret and understand corporate financial statements as a basis for evaluating an organization's performance. Equivalent to ACCT 2301 Principles of Financial Accounting and ACCT 2302 Principles of Managerial Accounting.  Fall, Spring, Summer, Online.
Prerequisite: All courses on a student’s degree plan are prerequisites for the student teaching experience.


ACCT 6321   (3-3-0)   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, costing systems, cost-volume relationships, relevant costs, budgeting and control procedures, responsibility accounting, transfer pricing, and capital budgeting.  Fall, Spring, Summer, Online.
Prerequisite: ACCT 5311 or undergraduate equivalent (MISM 6314 strongly recommended).


ACCT 6330   (3-3-0)   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 risks inherent in common management decisions. The primary objective is to enable students to identify tax issues and conduct tax research.   Fall and Spring.
Prerequisite: ACCT 3323 completed within the last three years.


ACCT 6335   (3-3-0)   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.   Spring hybrid; Summer Online (even years)
Prerequisite: ACCT 3301 and ACCT 3302.


ACCT 6343   (3-3-0)   Accounting for Governmental and Non-profit Entities
A survey course of budgeting and fund accounting as applied to non-profit and governmental entities: hospitals, schools, religious and charitable organizations, municipalities, and other governmental units.  Spring.
Prerequisite: ACCT 6321.


ACCT 6344   (3-3-0)   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 fund development and innovative fundraising strategies. It covers fundraising from such sources as major donors, foundations, grassroots efforts and capital campaigns.   Fall.
Prerequisite: ACCT 6321.


ACCT 6345   (3-3-0)   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; elements of fraud investigation, interview techniques, fraud types; laws governing the prosecution of fraud cases; and skills needed to testify in fraud cases as an expert witness.  Long Summer.
Prerequisite: ACCT 5311.


ACCT 6346   (3-3-0)   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 procedures of professional practice. Case studies will be used.  Fall and Spring.
Prerequisite: ACCT 4304.


ACCT 6355   (3-3-0)   Case Studies in Advanced Accounting Topics
This is the capstone course for an M.B.A. 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 be required to research complex areas in accounting and taxation. This course meets the research requirements set by the Texas State Board of Public Accountancy.  Fall, Spring.
Prerequisite: ACCT 6330 and ACCT 6335. May be taken only as student's last accounting course in program.


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