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Diploma in Administrative and Financial Sciences - Accounting

College
Community College
Department
Administrative & Financial Sciences
Tracks
Commenced Year
Location
Sharjah Main Campus Khorfakan Kalba
Level
Diploma
Study System
Courses
Total Credit Hours
72 Cr.Hrs
Fees
Duration
2
Language
English
Intake
Fall & Spring
Study Mode
Full Time

Diploma in Accounting

Accounting is one of the most solicited specializations in the UAE job market as demonstrated by a study that was conducted by a group of Community College researchers in 2006. 

Community College diploma in accounting is an associate degree which aims at equipping students with the scientific abilities and the professional qualifications they need to be able to stand competition and to have better job opportunities.

The accounting curriculum comprises subjects needed by any student who plans to work in the accounting field or seeks to carry on his/her university education to obtain a bachelor degree through what is commonly known as the Bridging Program. In fact, the present accounting program enables students who meet the required conditions of bridging to pursue their studies for a bachelor's degree.

The accounting program students are exposed to a variety of modern subjects they are required to complete 72 credit hours thirty-three of which are devoted to the accounting specialization. All courses, as specified in the below-listed descriptions, involve theory and practice and the student is required to complete a project at the end of his/her academic study. Each student is also required to spend twelve weeks of training in the last academic term. During this period, the student undertakes training in one of the public institutions, companies or state departments under the supervision of a field trainer and in coordination with an academic supervisor for each trainee. The training session aims at providing the student with the opportunity to apply what he/she has acquired and to become able to work under pressure while facing the challenges of the various work circumstances. In addition to the theoretical component, practical courses and training help to improve students' skills and abilities to deal efficiently with managers, supervisors, colleagues, and customers.


Program Outcomes

Upon completion of the program, students will be able to:

A.  Define the concepts of accounting principles as required for internal and external accounting aspects. 

B.  Describe the scientific and technical knowledge required for processing the accounting data and analyzing financial aspects.

C. Apply accounting skills required for interpretation of business information and decision making process.

D. Illustrate scientific and technical methods in processing the accounting data and analyzing financial aspects.

E.  Appraise the legislations and ethics governing work in the accounting and auditing field.

F.  Evaluate a wide variety of financial reports of organizations to take appropriate decisions upon them.

G. Use effective communication skills in both Arabic and English Languages.

H. Practice team-work based activities.


Career Opportunities

Graduates from the Accounting program will be prepared to pursue careers in many fields such as:

•    Accounting Assistant in the municipality, police, and other governmental units.

•    Clerk in a bank.

•    Assistant manager of purchasing and stores.

•    Financial analyst and author of auditors.

•    Assistant to the brokerage accounts.

•    Human resources clerk.

•    Assistant accountant in preparing budgets.

•    Assistant inspector and assistant internal auditor.


Program Overview

The accounting program students are exposed to a variety of modern subjects and they are required to complete 72 credit hours, thirty-three of which are devoted to the accounting specialization. The distribution of the credit hours among required categories is shown in the following table:


Diploma in Accounting
  
  URPRTotal

 Mandatory credits
184866

 Elective credits
-66

​Total
185472

 

I. University Requirements

Every student working for a diploma degree in any Community College program is required to take 18 credit hours of general education courses distributed over six domains, as indicated below.

 

Domain 1: Islamic Studies, History and Culture (3 Credits)

1211212
Islamic Culture3

Domain 2: Languages (3 Credits)

Arabic Language, Literature and Culture

 
1211111Arabic Language (for Speakers of Arabic)3
Domain 3: IT or Mathematics (3 Credits) 
1213110Introduction to IT 3
Domain 4: Literature and Humanities (3 Credits), according to the selected program 
1206246Human Rights in Islam and International Declarations3
1211146History of the Sciences among Muslims3
Domain 5: Applied Sciences, 3 Credits 
1204113Man and the Environment3
Domain 6: Social Sciences and Education (3 Credits) 
1211147Introduction to Psychology3

 


Description of the above courses follows:

1211212Islamic Culture3-0:3
This course deals with definitions of Islamic Culture and its general sources.  It aims at enabling students to understand: revelation on the basis of the Holy Qur'an and the Sunnah; Islamic religion, its pillars and its virtues; the characteristics of Islamic culture as well as the elements that make up the Muslim personality. The course also involves a study of the factors that led to the retreat of the Muslims.  
1211146History of the Sciences among the Muslims3-0:3
This course focuses on the importance of sciences and their emergence in Islam; it deals with the sciences of Arabic language, lexicography, biography and history. It also deals with the development of theoretical sciences like medicine, geometry, arithmetic, astronomy, mechanics and botany as well as the influence of the Muslim scientific achievements on Western civilization.
1211111Arabic Language3-0:3
The Arabic language course seeks to give students the knowledge and language skills they need to develop their ability to communicate and express themselves, using grammatically correct statements and stylistically appropriate constructions. The course also seeks to enable students to write accurate reports, memos, messages, meeting minutes, and other types of documents related to the workplace as a whole.
1213110Introduction to Information Technology2-2:3
The Course explains what a computer is and what it can (and can't) do; it clearly explains the basics of information technology, from multimedia PCs to the internet and beyond. It illustrates how digital devices and networks affect our lives, our world, and our future. In addition, the course is intended to equip students with the necessary skills to use computer and essential software applications effectively in order to better prepare them for their professional careers.
 1204113 
 Man and the Environment     
    3-0:3
This course is designed to develop students' awareness and general knowledge of the principles of environmental science and engineering and the local, regional and international challenges facing the environment. The course emphasizes the unique roles and responsibilities of humans, from an Islamic perspective, in managing the environment and protecting its resources. The course topics include: the general principles of environmental science and engineering; relationship of humans and the environment; environmental quality and pollution; consumption of natural resources and waste management; and the concept of sustainable development. The course also includes selected laboratory measurements and experiments and the development of research and communications in the environmental field. The course provides opportunities for students to engage in voluntary activities to serve the community and contribute to raising environmental awareness, knowledge and education.

1211147  
 Introduction to Psychology 
   3-0:3
This course presents a general view of the concept of psychology, its foundations and fields, concentrating on educational psychology and its significance for educators.




                                                                    

IV. College Requirements

The student is required to study 9 credit hours of foundation and skill courses. The following table has the complete list of college requirements.


Course         Title                                              Credits             Prerequisite

1212111      Principles of Management                  3                        None

1211130      ESP for Business Administration          3                        None

1211121      Foundation Math                               3                         None



Descriptions of the courses are given below.


1212111        Principles of Management                                                          3-0:3

This is a preliminary course in the business administration field. It is designed to provide 
students with a basic un- derstanding of the role of managers in modern organizations. The focus is 
on the managerial functions: Planning, organizing, directing, and controlling organizational 
resources. Students are expected to learn various techniques of leading and motivating employees, 
understanding organizational cultures, managerial ethics and effective methods of communication. 
Prerequisite: None.


1211130        ESP for Business Administration                                                 3-0:3

ESP is a course that is offered to students in the first term of specialization. It basically aims 
at equipping them with the necessary language skills they need to cope with the linguistic 
requirements of their major and to use English properly and fluently in the professional 
environment they are expected to join. Since the course is oriented towards communication rather 
than knowledge acquisition in the major, it gradually trains students to interpret and use words 
appropriately and to formulate grammatically correct statements while dealing with, talking and 
writing their special- ization. Prerequisite: None.



1211121        Foundation Math                                                                       3-0:3

The primary objective of this course is to provide sound and consistently structured explanations 
of the mathematical concepts Community College students need to understand and use in their fields 
of specialization. The course covers sets, real numbers, fractions, exponents and radicals, 
polynomials, absolute value, equations, inequalities, functions and their graphs, linear and 
quadratic functions, exponential and logarithmic functions, matrices, and sequences as
applications. Prerequisite: None.



II. Program Requirements

A. Mandatory requirements

The mandatory core courses are listed in the table below.

Course                  Title                                                            CrHrs                      Prerequisites
1212122      Principles of Accounting                                          3                              None

1212116      Principles of Microeconomics                                  3                             1211121

1211125      Business statistics                                                    3                             1211121

1212213      Principles of  Business Law                                      3                              None

1212115      Self-Development Skills                                           3                              None

1212217     Financial Management                                             3                    1212122; 1212125

1212222      Cost Accounting                                                     3                             1212122

1212226      Management Accounting                                       3                             1212122

1212123      Intermediate Accounting 1                                     3                              1212122

1212231      Intermediate Accounting 2                                     3                             1212123

1212233      Auditing principles                                                  3                            1212123

1212234      Computer Applications in Accounting                     3                            1212122

1212296      Field Training                                                          3                  Completing 54 CrHrs



B. Program Elective Courses

The student is required to study 6 credit hours of program elective courses. The elective courses 
are listed in the table below:

Course         Title                                               CrHrs             Prerequisites

1212221      Advanced Accounting                        3                    1212123

1212228      Governmental Accounting                  3                    1212122

1212235      Financial Statements Analysis              3                    1212123

1212236      Accounting Information Systems         3                    1212123



Study Plan

The Diploma program in Accounting encompasses 72 credits hours that are spread over four semesters  and could  be completed in two years. The following distribution of courses by semester facilitates  student’s normal progression through the study plan.


Year I, Semester 1 (18 Credits)

Course #     Title                                                                   CrHrs             Prerequisites

1211130      ESP for Business Administration                            3                        None

1212111      Principles of Management                                    3                        None

1211121      Foundation Math                                                 3                         None

1212122      Principles of Accounting                                      3                         None

1213110      Introduction to Information Technology               3                         None

1212115      Self-Development Skills                                       3                         None
 

Year 1, Semester 2 (18 Credits)
Course #     Title                                                                 CrHrs             Prerequisites

1211111      Communication Skills in Arabic                            3                        None

1204113      Man and The Environment                                  3                        None

1212116      Principles of Microeconomics                              3                      1211121

1212213      Principles of Business Law                                   3                        None

1211124      Business Statistics                                               3                     1211121

1212123      Intermediate Accounting 1                                 3                    1212122




Year 2, Semester 3 (18 Credits)

Course #     Tile                                                                CrHrs             Prerequisites

1211212      Islamic Culture                                                   3                        None

1211147      Introduction to Psychology                                3                        None

1212217      Financial Management                                      3              1212122,1211125

1212231      Intermediate Accounting 2                                3                    1212123

1212226      Management Accounting                                  3                    1212122

                   Program Elective                                               3





Year 2, Semester 4 (18 Credits)

Course #     Title                                                                CrHrs             Prerequisites

1211146      History of Sciences Among Muslims                    3                        None

1212222      Cost Accounting                                                 3                     1212122

1212223      Auditing Principles                                              3                    1212123

1212234      Computer Applications in Accounting                  3                    1212122

1212296      Field Training                                                       3            Completing 54 CrHrs

Program Elective                                                                     3


Course Description

The courses offered by the Accounting program are designated as (1212ABC), where ABC represents the  year, term and sequence as described in the College Section. Description of required courses that  are offered by other depart-ments are given in the bulletin section of the corresponding department.


Required  Mandatory Core Courses

The required courses offered by the Accounting program are described below.


1212111        Principles of Management                 3-0:3

This course is designed to provide the student with a basic understanding of the role of managers  in modern orga- nizations. The focus is on the managerial activities of planning, organizing,  directing, and controlling organizational resources. Students are expected to learn techniques of  leading and motivating employees, designing effective organizations, understanding organizational  cultures, managerial ethics, and controlling resources. This course is fully supported on  blackboard
Pre-requisite: None



1212122       Principles of Accounting                   3-0:3
This course gives students a background about the nature of accounting and its importance for 
decision making. It helps them also understand the accounting process, the generally accepted 
accounting principles, and how to prepare the financial statements based on the accrual basis of 
accounting. This course also includes accounting for cash, property planet and equipment, 
receivables, and current liabilities.  
Prerequisite: None.



1212116       Principles of Micro-Economics         3-0:3
This course emphasizes the application of basic microeconomic concepts and principles to current  economic events. Students will study the principles of supply and demand, cost of production and  profit- maximization. In addition, we will examine the four key market structures as well as the  role of government in the economy. A combination of theory and practice will be emphasized. 
Prerequisite: 1211121.



1211125        Business Statistics                          3-0:3
This is a course that is designed to give students the basic tools of collecting, analyzing, 
presenting, and interpreting data. In the business community, managers must make decisions based on what will happen to such things as de- mand, costs, and profits. These decisions are an effort to  shape the future of the organization. If the managers make no effort to look at the past and  extrapolate into the future, the likelihood of achieving success is slim. In other words, there are  four reasons why we need to understand statistics. 
Prerequisite: 1211121.




1212213       Principles of Business Law              3-0:3
This course focuses on business law within the context of constitutional rights and civil law. 
Topics include legal forms of business organization and ownership, contract and sales law, 
government regulation of business, agency and employment law, and laws relating to business, 
bankruptcy, finance, and banking.
 Prerequisite: None.




1212115       Self-Development and Soft Skills     3-0:3
This course is designed to help students maximize their potential during their time at university. 
It will help them to acquire important skills that are useful and necessary in life and work place. 
The course aims to enable students to think creatively and constructively about personal, academic  and career goals. Students are encouraged to identify what success really means to them and to plan  an effective path towards achieving their aims. The course depends
ical activities that develop essential skills and qualities. 
Pre-requisite: None.



1212217       Financial Management                   3-0:3
The purpose of this course is to provide the students with the necessary information to draw a 
critical analysis of the financial administration of a business. Included are; working capital 
management, risk and return analysis, time value of money, financial planning, and financial 
statements analysis.
Prerequisite: 1212122; 1211124.





1212222       Cost Accounting                          3-0:3
This course is designed to help students understand what is mean by cost accounting, accounting for  production, cost elements, cost classifications. Also, students will study how to prepare cost  schedules using the different cost theories, how to allocate factory overhead using application  rates, and help students what is meant by spoilage, waste, defective units, scrap. 
Prerequisite: 1212122.





1212226       Management Accounting           3-0:3
This course is to help students understand the importance of managerial accounting in the decision  making process within the organization. Some selected topics include break–even analysis, static  and flexible budgets, relevant data, performance evaluation and transfer pricing. 
Prerequisite:  1212122.





1212123       Intermediate Accounting 1        3-0:3
This course focuses on the conceptual framework underlying financial reporting by business 
enterprises, the pro- cesses by which authoritative accounting guidelines are promulgated, and the  preparation, presentation, interpre- tation, and use of financial statements. This course will  enable the student to expand on his/her basic financial accounting skills. An in-depth study of  financial accounting will be covered, with concentration on recognition and measurement of income.  Asset accounting and the application of Generally Accepted Accounting Principles (GAAP) to financial statements published for external distribution is also studied. 
Prerequisite: 1212122.





1212131       Intermediate Accounting 2        3-0:3
This is the second of two Intermediate Accounting courses, which cover the traditional financial 
accounting topics as well as recent developments within the public accounting industry. The first 
course’s focus was on the asset side of the balance sheet and the income statement. This course’s 
main focus will be on the liabilities and sharehold- ers’ equity side of the balance sheet as well 
as any related income statement items. In particular we will focus on the accounting for 
liabilities, shareholder’s equity, earnings per share, corporate income taxes, accounting changes 
and error analysis, statement of cash flows and basic statement analysis. Examples will be taken 
from practice and pronouncements in order to support and illustrate discussions of financial 
accounting theory. 
Prerequisite: 1212123.





1212233       Auditing Principles                    3-0:3
Auditing is an evaluation of a person, organization, system, process, project or product. Audits 
are performed to as- certain the validity and reliability of information, and also provide an 
assessment of internal control systems. The goal of an auditing is to express an opinion on the 
person, organization, system. This course is designed to help students to understand what is 
auditing, its types and types of auditors. Also, students will study audit reports, professional 
ethics, legal liability, audit responsibilities, audit evidence, audit planning, materiality and 
risk and components of internal control.  
Prerequisite: 1212123.





1212234       Computer Applications in Accounting    2-2:3
Computerized Applications in Accounting is a practical introduction to the utilization of an 
integrated accounting package for microcomputers, including considerations necessary in choosing  and implementing a computerized ac- counting system. Students learn the differences between manual  and computerized accounting systems and will set up and use integrated computerized general ledger,  accounts receivable, accounts payable, inventory, depreciation and payroll applications, to  maintain accounting records of a business and produce financial reports including cash flow, horizontal and vertical analysis.
 Prerequisite: 1212122.





1212296       Field Training                                        0-0:3
During the period of Field Training, the students are employed and super-vised by firms and 
Academic supervisors. They participate in various types of Managerial and Financial work in 
accordance with a plan approved by the depart- ment and the college. A student must complete 180  working hours of training during regular working hours of the firm. Students are also required to submit a final report of their training program. Students are able to take this Course in the Last Year. 
Prerequisite: Completing 54 credit hours.




Elective Courses

Descriptions of the elective courses are given below:

1212221       Advanced Accounting                       3-0:3
This course aims at covering the conceptual and practical aspects of accounting for some advanced topics in finan- cial accounting and reporting for corporations. It covers financial accounting for investments, business combinations, consolidated financial statements and related issues, accounting for foreign currency transactions and partnerships. 
Prerequisite: 1212123.





1212228       Governmental Accounting                 3-0:3
This course introduces the theory and concepts underlying financial accounting, control, and 
reporting in govern- mental and non-profit organizations. The course covers fund accounting, budget and control issues, revenue and expense recognition, and issues of reporting for both government  and non-profit entities.
 Prerequisite: 1212122.




1212235       Financial Statements Analysis            3-0:3
The course aims to provide students with an understanding of the use of the financial statements 
and to develop skills in the analysis of financial statements for economic decision-making. 
Students will develop expertise in analyzing financial statements for investments, credit, business 
and management decisions. We will also learn how investment professionals and analysts identify 
potential opportunities and avoid pitfalls for senior management decision-making. 
Prerequisite: 1212123.




1212236       Accounting Information System       3-0:3
This course provides basic knowledge of how accounting information systems function in business organizations. Transactions flowcharting and internal controls of the revenue, expenditure and conversion cycle are covered in details. Attention is also focused on rational databases. 
Prerequisite: 1212123.