2010-2011 HBU Catalog - Houston Baptist University

standards and issues relating to how financial information is prepared, used and disseminated, as well as the behavior of
agents and principals in financial markets, are emphasized throughout this course. Graduate Business programs only.
ACCT 6181, 6281, 6381 Special Topics
Prerequisite: Approval of the Dean of the School of Business
Topics not included in other courses or not emphasized there may be offered in a 1, 2, or 3 semester-hour course.
Graduate accounting only.
ACCT 6313 International Accounting Issues
Prerequisite: ACCT 5460
As global corporations span national boundaries, they must interact with many different accounting practices and
systems. This course deals with a wide variety of international accounting issues, including, but not limited to: the
different types of accounting standards in the Americas, Asia, and Europe; issues of reporting and disclosure; issues of
foreign currency translation when consolidating financial statements; issues of standardizing and harmonizing financial
reporting; issues of managerial planning and control; and the ethical issues of international accounting. Graduate
Business programs only.
ACCT 6360 Financial Statement Analysis
Prerequisite: ACCT 5360
Study and application of analytical tools and techniques for analyzing corporate financial statements and related
information. Financial statement analysis enables the user to assess the operating, investing, and financing activities of
the corporation in an industry context to make inferences regarding historical success as well as prospective
profitability and cash flows. Graduate Business programs only.
ACCT 6361 Tax Issues in Business Decisions
Prerequisite: ACCT 5360
An introduction to US corporate taxation to understand the effect that taxation has on business operations, on
investment decisions, and on financial statements including earnings per share and the effective tax rate of the firm.
The impact of the environment on tax strategies will also be discussed. Graduate Business programs only.
BIBLICAL ARAMAIC
ARAM 4310 Biblical Aramaic
Prerequisite: HEBR 2312, 2322, and 3311 or permission of the instructor
An introduction to the vocabulary, grammar, and syntax of biblical Aramaic designed to give the students the skills
necessary for translation and interpretation of the Aramaic portions of the Bible.
ARAM 5310 Biblical Aramaic
Prerequisite: HEBR 5301, 5302, and 6301 or permission of the instructor
An introduction to the vocabulary, grammar, and syntax of biblical Aramaic designed to give the students the skills
necessary for translation and interpretation of the Aramaic portions of the Bible.
ART
ART 1303 Art Methods and Materials
An introductory course concerned with basic art techniques and materials. The student will become acquainted with
processes and the materials of painting, drawing, printing, sculpture, and ceramics.
ART 1313 Design I
In this introductory course, the student makes a thorough study of the principles and elements of design and visual
devices that make up a work of art. By means of two and three-dimensional problems, students make personal
application of these concepts.
ART 1323 Design II
In this more advanced course, the student continues with a thorough study of the principles and elements of design and
visual devices that make up a work of art. By means of two and three-dimensional problems, students make personal
application of these concepts.
ART 2231 Ceramics: I Basic
In this introductory course, students work with hand-built and wheel-thrown techniques of forming pottery.
Experimentation with glaze formulation, glazing, firing and the search for a form language that expresses the individual
are emphasized.
2010-2011 HBU Catalog www.hbu.edu/catalog Page 196