Four-time MVP James surpassed Chicago Bulls legend Jordan's 12,192 field goals as the Lakers defeated the Mavs 129-114 in the absence of Anthony Davis for their seventh straight win.
Only Wilt Chamberlain (12,681), Karl Malone (13,528) and Kareem Abdul-Jabbar (15,837) remain ahead of the former Cleveland Cavaliers and Miami Heat star.
James was proud to be mentioned alongside such esteemed company amid the gruelling regular season.
"When you're on a journey and you're in a marathon, to be able to have feats along the way is pretty special," said James, who had a double-double of 35 points and 16 rebounds to go with seven assists.
"Any time I'm linked with the greats, tonight being MJ himself, that's special.
"Hopefully I continue to make the greats proud, live on that legacy and continue to make my family and my fans proud as well."
Lakers coach Frank Vogel said of James: "He's just special. There's not enough adjectives, really, to describe LeBron James.
"He's a guy that's going to be setting milestones or breaking records every few games, seemingly, probably, for the rest of his career. It's pretty awesome."