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Bachelor of Science in Accounting
  •  Undergraduate
  •   4
  •  123 Cr.Hrs
  •  52.556
Bachelor of Science degree in Accounting
Program Overview

The Bachelor of Science degree in Accounting requires the satisfactory completion of a minimum of 123 semester credit hours with a minimum cumulative GPA of 2.00. The program consists of the categories listed in the table below.

BS in Accounting (123 Credits)
 UR
CRPRTotal
Mandatory Credits12482181
Electives Credits126927
Minor Credits--1515
Total
245445123

 

I. University Requirements

These are the courses that must be taken by all students at the University, regardless of their major. Descriptions are presented in the introductory pages of the College of Business Administration section in this Bulletin.

II. College Requirements

Every student in the College of Business Administration – irrespective of specialization – is required to complete 54 credit hours of General Business courses 48 credit hours are Mandatory core courses and 6 credits core elective cours- es. These courses consist of foundation and skill courses required of all business students. Descriptions are presented in the introductory pages of the College of Business Administration section in this Bulletin.

III. Program Requirements

The Department of Accounting requires students to take 30 credit hours in the specialization and 15 credit hours to be used from a minor from an approved list. The specialization courses are divided into mandatory and elective courses as follows.

A. Mandatory Core Courses

The list of the mandatory core courses of the Accounting program encompasses the 21 credit hours summarized in the table below.

Course #Course TitleCrHrsPrerequisites
0301310
Cost and Management Accounting30301211
0301321Financial Reporting I30301120
0301322Financial Reporting II30301321
0301325International Accounting30301321
0301343Accounting Information Systems30301120
0301428Internal Audit30301322
0301429Accounting Seminar30301322


B. Elective Core Courses

The Accounting program requires nine credit hours of core elective courses chosen from the following list:

Course #Course TitleCrHrsPrerequisites
0301324Government and Non-Profit Accounting (Arabic)30301120
0301327
Taxation and Zakat30301120
0301414Advanced Management Accounting30301211
0301420Advanced Financial Accounting30301322
0301421Auditing Principles30301322
0301425Financial Statement Analysis30301321
0301426Special Topics in Accounting30301322

 

Study Plan

The BS program in Accounting encompasses 123 credits hours that are spread over eight semesters and could be completed in four years. The following study plan serves as a roadmap for a smooth progression toward graduation. 

Year 1, First Level (Freshman), Semester 1 (15 Credits)
Course #TitleCrHrsPrerequisites
 University Requirements 13 
 University Requirements 23 
0302160Principles of Management3 
0301120Financial Accounting 13 
 University Requirements 33 

 

Year 1, First Level (Freshman),Semester 2 (15 Credits)
Course #TitleCrHrsPrerequisites
 University Requirements 43 
 University Requirements 53 
0302170Principles of Marketing3 
 University Requirements 63 
0303130Introduction to MIS3 

 

Year 1, Semester 1 (15 Credits)

Course #    Title                                                                                                   CrHrs             Prerequisites

0301211     Managerial Accounting 2                          3                      0301120

0301151     Principles of Microeconomics                    3

0301230     Financial Management                              3                      0301120

1440162     Business Mathematics                               3                      1440100

0302254     Business Communication                          3                      0202112

 

Year 2, Semester 2 (15 Credits)
Course #TitleCrHrsPrerequisites
0301321Financial Reporting 130301120
0301252Principles of Macroeconomics30301151
0302250Legal Environment of Business30302160
0301310Cost and Management Accounting30301211
 University Requirement 73 

 

Year 3, Semester 1 (18 Credits)
Course #TitleCrHrsPrerequisites
0301322Financial Reporting 230301321
1440264Business Statistics31140162
0301343Accounting Information Systems30301120
 Minor 13 
 College  Elective 13 
0302350Ethics and  Islamic Values in Business30302250

 

Year 3, Semester 2 (18 Credits)
Course #TitleCrHrsPrerequisites
0301325International Accounting30301321
 University Requirement 83 
0302361Operations and Supply Chain Management31440264
 Program Elective 13 
 Minor 23 
 College  Elective 23 

 

Year 4, Semester 1 (12 Credits)
Course #TitleCrHrsPrerequisites
 Program Elective 23 
0301428Internal Audit30301322
 Minor 33 
 Minor 43 

 

Year 4, Semester 2 (15 Credits)
Course #TitleCrHrsPrerequisites
 Minor 53 
0301429Accounting Seminar30301322
0302461Research Methods31440264
0302467Strategic Management3senior level
 Program Elective 33 


Course Coding

The courses offered in the Accounting program are designated by numbers of the form 0301ABC where ABC represent the year, term and course number in a sequence.

Course Description

Descriptions of all courses offered by the Accounting program are given below.

0301120Accounting I - Financial Accounting(3-0:3)
This course introduces students to accounting concepts underlying financial statements. It focuses on the analysis, measurement and reporting of business transactions to users of financial statements. It also examines the uses and limitations of accounting information for investment and credit decisions. Prerequisite: None.

 

0301211Accounting II - Managerial Accounting(3-0:3)

This course examines the role of accounting information in managing organizations. It focuses on concepts and tech-

niques used in planning operations, controlling activities, decision making and performance evaluation. Prerequisite:

0301120.

 

0301310Cost and Management Accounting(3-0-3)
This course examines the techniques, systems, and procedures applicable to the use of accounting information for planning, control and decision-making. Topics include cost accumulation and allocation, product and process costing, activity-based costing, transfer pricing, flexible budgeting and variance analysis. Prerequisite: 0301211.

 

0301321Financial Reporting I(3-0:3)
This course builds on and extends the material covered in accounting (1): Financial Accounting. It covers the con- ceptual framework of accounting and organizations involved in setting accounting standards, measurement and disclosure issues of financial reports, and the theory and practice of accounting for assets. Prerequisite: 0301120.

 

0301322Financial Reporting II(3-0:3)
This course discusses the theory and practice of accounting for liabilities, shareholders' equity and earnings per share, leases and pension accounting. It covers applicable accounting standards, measurement and related disclo- sure issues. Prerequisite: 0301321.

 

0301324       
Government and Non  Profit  Accounting   (Arabic)                                                                (3-0:3)
This course introduces the theory and concepts underlying financial accounting, control, and reporting in the UAE governmental and non-profit organizations. It focuses on budgeting and accounting for governmental revenues and expenditures. Prerequisite: 0301120.


0301325      International Accounting                            (3-0:3)                                                                              
This course provides a theoretical background about the effect of the institutional and cultural factors on accounting rules and practices around the world. It discusses different accounting systems and the need for harmonization of accounting standards. It also covers an implementation of a selective of accounting practices under international financial reporting standards. Prerequisite: 0301321.

 

0301327      Taxation and Zakat                                     (3-0:3)

This course introduces the principles of the Islamic system of taxation (Zakat accounting) and how this system dif- fers from the western taxation systems. It addresses sources of income that are subject to taxation, measurement of income and wealth, taxation rates, tax exemptions, and the role of the state in collecting and distributing taxes. Prerequisite: 0301120.

 

0301343Accounting Information Systems(3-0:3)
This course examines the role and function of computerized accounting information systems in processing business transactions and storing accounting data necessary for planning, decision-making and control of organizations. The course also deals with designing, creating, and marinating accounting records. Prerequisite: 0301210.

 

0301414Advanced Management Accounting(3-0:3)
This course builds on and extended the material covered in cost and management accounting. It covers statistical cost estimation techniques, theory of constraints, and decision-making under uncertainty, variance investigation deci- sions, performance evaluation, and current trends in management accounting. Prerequisite: 0301211.

 

0301420Advanced Financial Accounting(3-0:3)

This course examines the theory and practice of accounting for inter-corporate investments, business combina-

tions, consolidation of financial statements, foreign currency translation, segment and interim reporting. Prerequisite:

0301322.

 

0301421Auditing Principles(3-0:3)
This course examines auditing concepts and methodology underlying audits of financial statements in terms of cur- rent practice and standards. It covers auditing standards, audit evidence, review and testing of internal controls, and types of financial audit reports. Prerequisite: 0301322.

 

0301425Financial Statement Analysis(3-0:3)
This course introduces and analyses the relationship between business activities (planning, financing, investing and operating) and financial statements. It demonstrates popular tools and techniques in analyzing and interpreting finan- cial statements with an emphasis on the need of users' of financial statements. Prerequisite: 0301321.

 

0301426Special Topics in Accounting(3-0:3)
This course is designed to meet special educational interests of students. Special topics might include business valu- ation, contract and venture accounting, petroleum accounting, partnership and branch accounting, accounting for the environment, and segment and interim reporting. Prerequisite: 0301322.

 

0301428Internal Audit(3-0:3)
The course provides students' with variety of contents associated with internal audit. It covers issues such as profes- sional ethics and internal audit standards, relation between internal audit and independent audit, role of internal audit in businesses administration, internal control and risk management. The course is an introduction to internal auditing, and its role in the modern corporation. Topics include internal auditing standards, scope, responsibilities, ethics, con- trols, techniques, and reporting practices. Various techniques are used to study internal auditing theory and practice; these may include the use of problem sets and case studies. Prerequisite: 0301322.

 

0301429Accounting Seminar(3-0:0)
This course is designed as a capstone experience before entering the workplace. Students will use previously pre- pared knowledge to make informed judgments, identify and apply analytical and critical skills to effectively commu- nicate this information to others both orally and in writing. The course prepares students for (1) completing degree requirements; (2) qualifying for an accounting job; and (3) understanding accounting theories. The course exposes students to real life cases centered on contemporary issues in accounting. Prerequisite: 0301322.


Accounting Minor

The Department of Accounting offers a minor in Accounting to students studying a major independent of Accounting. This minor benefits all Business Administration students, particularly those who are majoring in management informa- tion system, marketing, finance, public administration, and business management. It will help them to:

•  Improve their employability

•  Identify, select, and evaluate business problems

•  Be one of the people in the organization who can successfully interact and work with accounting professionals.

To satisfy the minor requirement, students must successfully complete 15 credit hours from the following courses:

 

Course #TitleCrHrsPrerequisite
Course #TitleCrHrsPrerequisite
0301310Cost and Management Accounting30301211
0301321Financial Reporting I30301120
0301322Financial Reporting II30301321
0301343Accounting Information Systems30301120
0301324Government and  Non-Profit Accounting (Arabic)30301120
0301327Taxation and Zakat30301120
0301325International Accounting30301321
0301425Financial Statement Analysis30301321
0301428Internal Audit30301322
0301414Advanced Management Accounting30301211
0301420Advanced Financial Accounting30301322
0301426Special Topics in Accounting30301322