ACCT 5101 (1-1-0) 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.  

Requisites: None.

Offered: Fall.

ACCT 5310 (3-3-0) Internship in Accounting

(ACCT 4310)

 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 program is designed to supplement classroom study with constructive participation in a work environment under the dual supervision of a professor and a business professional. In accordance with TSBPA Rule 511.57 (e)(13)(a), the accounting knowledge gained must be equal to or greater than the knowledge gained in a traditional classroom setting. Students will work a minimum of 120 hours in an internship, applying and adding to the knowledge developed in the classroom.  This 5000-level course is cross-listed with a 4000-level course and includes specific graduate course requirements which reflect appropriate deeper learning experiences and rigor in the higher-level course.

Requisites: Accounting major, minimum 60 hours, minimum of 12 hours in upper-level accounting classes, minimum 3.0 GPA. Instructor approval required. 

Offered: Fall, Spring, Summer.

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.

Requisites: None.

Offered: Fall, Spring, Summer, Online.

ACCT 6302 (3-3-0) 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 into actionable proposals they can competently present to managers and data scientists. 

Requisites: ACCT 3300 or ACCT 5101, ACCT 3301, ACCT 3302.

Offered: Fall, Spring.

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.

Requisites: Self-study three-week requisite course passed with a minimum of 85% course grade.

Offered: Fall, Spring, Summer, Online.

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.

Requisites: ACCT 3323 completed within the last three years.

Offered: Fall, Spring.

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.

Requisites: ACCT 3301 and ACCT 3302.

Offered:  Spring, Summer, Online, Hybrid, Even Years .

ACCT 6343 (3-3-0) Accounting for Governmental and Nonprofit 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.

Requisites: ACCT 6321 or equivalent.

Offered:  Spring.

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.

Requisites: ACCT 6321 or equivalent.

Offered:  Fall.

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.

Requisites: ACCT 6321 or equivalent.

Offered:  Fall, Summer.

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.

Requisites: ACCT 4304.

Offered:  Fall, Spring.

ACCT 6355 (3-3-0) Case Studies in Advanced Accounting Topics

This is the capstone course for an MBA 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.

Requisites: ACCT 6330, ACCT 6335. Must be taken as the last accounting course.

Offered:  Fall, Spring.