Degree Structure
College
Business Administration
Department
Accounting
Level
Undergraduate
Study System
Courses
Total Credit Hours
123 Cr. Hrs.
Duration
4 Years
Intake
Fall and Spring
Language
English
Study Mode
Full Time
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Degree Overview
The accounting program prepares the students to pursue their graduate studies and/or start their careers at many types of organizations such as public accounting firms, financial institutions (e.g. banks and insurance companies), business and industrial corporations, governmental agencies, non-profit organizations and sole proprietorships, partnerships and corporations.
The accounting program is recognized by several professional associations such as Association of Chartered Certified Accountants (ACCA - UK), Institute of Chartered Accountants in England and Wales (ICAEW), Chartered Institute of Management Accountants (CIMA - UK), Institute of Internal Auditors (IIA - USA), and Certified Public Accountants (CPA - Australia).
Students will also be academically prepared to take prestigious professional certifications such as the UAE Chartered Accountants (UAECA), Certified Management Accountants (CMA - USA), and Master of Professional Accounting. The accounting program provides comprehensive internship training, professional workshops and seminars, and hands-on technology.
The Bachelor of Science program in Accounting requires that a student complete 123 credits of courses and attain a minimum Cumulative GPA of 2.00 during their study duration.
What You Will Learn
By pursuing an accounting degree, you will develop skills in budgeting, forecasting and internal control. These skills are essential for effective financial management and decision-making within an organization. Also, it prepares the students to pursue their graduate studies and/or start their careers at many types of organizations such as public accounting firms, financial institutions (e.g. banks and insurance companies),
Business and industrial corporations, governmental agencies, non-profit organizations and sole proprietorships, partnerships and corporations.
University Requirements
College Requirements
Degree Requirements
B.Sc. in Accounting (123 Credits)
| - | University Requirements (UR) | College Requirements (CR) | Program Requirements (PR) | Total |
| Mandatory Core Courses | 18 | 48 | 21 | 87 |
| Electives CoreCourses | 6 | 6 | 9 | 21 |
| Minor Courses | - | - | 15 | 15 |
| Total | 24 | 54 | 45 | 123 |
Note: UR: University Requirement, CR: College Requirements, PR: Program Requirements.
i.University Requirements:
Every student is required to take 24 credit hours of general education courses. Eighteen (18) mandatory credit hours and (6) elective credit hours as indicated in the University section (General Education).
ii. College Requirements:
The College requirements (54 credit hours) are common courses taken by several undergraduate programs offered in the college programs. The courses are listed below.
|
Course# |
Course Title |
Credits |
Prerequisite |
|
College Compulsory Courses (48 credit hours) |
|||
|
1440100 |
Mathematics for Business |
3 |
None |
|
1440264 |
Business Statistics |
3 |
1440100 |
|
0308151 |
Principles of Microeconomics |
3 |
None |
|
0308252 |
Principles of Macroeconomics |
3 |
0308151 |
|
0301120 |
Financial Accounting |
3 |
None |
|
0301211 |
Managerial Accounting |
3 |
None |
|
0308230 |
Financial Management |
3 |
None |
|
0302160 |
Principles of Management |
3 |
None |
|
0302170 |
Principles of Marketing |
3 |
None |
|
0302250 |
Legal Environment of Business |
3 |
0302160 |
|
0302262 |
Organizational Behavior |
3 |
0302160 |
|
0302350 |
Ethics and Islamic Values in Business |
3 |
0302250 |
|
0302361 |
Operations and Supply Chain Management (Note 1) |
3 |
1440264 |
|
0302461 |
Research Methods (Note 2) |
3 |
1440264 |
|
0302467 |
Strategic Management |
3 |
Senior Standing |
|
1503130 |
Introduction to BIS (Note 3) |
3 |
None |
|
College Elective Courses (6 credit hours) |
|||
|
0301327 |
Taxation and Zakat |
3 |
0301120 |
|
0301425 |
Financial Statement Analysis |
3 |
0301120 |
|
0308450 |
Money and Banking |
3 |
0308252 |
|
0308334 |
Real Estate Finance |
3 |
0308230 |
|
0302383 |
Business and Government |
3 |
0302160 |
|
0303228 |
E-Business |
3 |
0303130 |
|
0302254 |
Business Communication |
3 |
0202112 |
|
1503211 |
Business Analytics |
3 |
1503130 |
Note 1: Equivalent to 0302311 Operations Management
Note 2: Equivalent to 0302461 Business Research Methods and 0302473 Marketing Research Methods
Note 3: Equivalent to 0303130 Introduction to MIS
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:
Major in Accounting
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 Number | Course Title | Credit Hours | Prerequisites |
| 0301310 | Cost and Management Accounting | 3 | 0301211 |
| 0301321 | Intermediate Accounting I | 3 | 0301120 |
| 0301322 | Intermediate Accounting II | 3 | 0301321 |
| 0301329 | Accounting Internship | 3 | Note 1 |
| 0301420 | Advanced Financial Accounting | 3 | 0301321 |
| 0301421 | Auditing Principles | 3 | 0301321 |
| 0301429 | Accounting Seminar | 3 | 0301321 |
Note 1: Minimum 75 Credit Hours/ Department Approval
B. Elective Core Courses:
The Accounting program requires 9 credit hours of core elective courses chosen from the following list:
| Course Number | Course Title | Credit Hours | Prerequisites |
| 0301324 | Government and Non-Profit Accounting (Arabic) | 3 | 0301120 |
| 0301325 | International Accounting | 3 | 0301321 |
| 0301327 | Taxation and Zakat | 3 | 0301120 |
| 0301343 | Accounting Information Systems | 3 | 0301120 |
| 0301414 | Advanced Management Accounting | 3 | 0301211 |
| 0301425 | Financial Statement Analysis | 3 | 0301120 |
| 0301426 | Special Topics in Accounting | 3 | 0301321 |
| 0301428 | Internal Audit | 3 | 0301321 |
Minor Offered
Each student in the B.Sc. in Accounting program should take any minor program (15 credit Hours) offered by the department or the college. Students can choose from the following minors:
-
Management
-
Human Resource Management
-
Supply Chain Management
-
Marketing
-
Finance
-
Economics
-
Business Information Technology
Minor in Management
The Department of Management offers a minor in Management to students studying a major other than Management. To satisfy the minor requirements, students must complete five courses (15 credit hours) from the following list:
|
Course Number |
CourseTitle |
Credit Hours |
Prerequisites |
|
0302360 |
Human Resource Management* |
3 |
0302160 |
|
0302362 |
International Business |
3 |
0302262 |
|
0302363 |
Creative Thinking and Problem Solving |
3 |
0302160 |
|
0302366 |
Organizational Analysis and Design |
3 |
0302262 |
|
0302367 |
Entrepreneurship* |
3 |
0302160 |
|
0302369 |
Total Quality Management |
3 |
1440264, 0302160 |
|
0302462 |
Managing Change and Innovation |
3 |
0302262 |
|
0302463 |
Family and Small Business Management |
3 |
0302160 |
|
0302464 |
Leadership and Management |
3 |
0302160 |
|
0302465 |
Special Topics in Management |
3 |
0302160 |
|
0302465 |
Sustainability, Business and Responsibility |
3 |
0302160 |
|
0302382 |
Electronic Government |
3 |
0303130 |
|
0302485 |
Innovations in Public Sector Management |
3 |
0302280 |
|
0302377 |
Digital Innovation Management2 |
3 |
0302160 |
|
0302381 |
Social Entrepreneurship2 |
3 |
0302160 |
* Human Resource Management and Entrepreneurship are only available to students who are not taking any
concentration in the Department (Management, Marketing, Human Resource Management, and Supply Chain Management)
Minor in Human Resource Management
The Department of Management offers a minor in Human Resource Management to students studying a major other than Human Resource Management. To satisfy the minor requirements, students must complete five courses (15 credit hours) from the following list:
|
Course Number |
CourseTitle |
Credit Hours |
Prerequisites |
|
0302460 |
International Human Resource Management |
3 |
0302360 |
|
0302365 |
Recruitment and Selection |
3 |
0302360 |
|
0302391 |
Current Topics in HRM |
3 |
0302360 |
|
0302392 |
Employment Law in the UAE |
3 |
0302250 |
|
0302493 |
Pay and Salary Administration |
3 |
0302360 |
|
0302468 |
Major Project |
3 |
0302461 |
|
0302488 |
HR Analytics |
3 |
Note |
Note: Complete 75 credit hours, including Human Resource Management (0302360)
Minor in Supply Chain Management
The Department of Management offers a minor in Supply Chain Management to students studying a major other than Supply Chain Management. To satisfy the minor requirements, students must complete five courses (15 credit hours) from the following list:
|
Course Number |
CourseTitle |
Credit Hours |
Prerequisites |
|
0302340 |
Supply Chain Planning and Operation |
3 |
0302361 |
|
0302341 |
Quality and Process Management |
3 |
1440264 and 0302160 |
|
0302443 |
Supply Chain Analytics |
3 |
1440264 |
|
0302344 |
Logistics and Supply Chain Modeling |
3 |
0302340 |
|
0302345 |
Distribution and Warehouse Management |
3 |
0302340 |
|
0302346 |
Procurement and Supply Management |
3 |
0302340 |
|
1503441 |
Enterprise Systems |
3 |
0303130 or 1503130 |
|
0302441 |
Transportation Planning and Management |
3 |
0302340 |
|
1503347 |
Customer Relationship Management Systems |
3 |
0302170 or 1503240 |
Minor in Marketing
The Department of Management offers a minor in Marketing to students studying a major other than Marketing. To satisfy the minor requirements, students must complete five courses (15 credit hours) from the following list:
|
Course Number |
CourseTitle |
Credit Hours |
Prerequisites |
|
0302370 |
Consumer Behavior* |
3 |
0302170 |
|
0302371 |
Strategic Marketing |
3 |
Note |
|
0302372 |
Services Marketing |
3 |
0302170 |
|
0302374 |
Management of Marketing Channels |
3 |
0302170 |
|
0302470 |
Global Marketing |
3 |
0302170 |
|
0302471 |
Event Marketing and Management |
3 |
0302170 |
|
0302472 |
Customer Relationship Management |
3 |
0302170 |
|
0302474 |
Special Topics in Marketing |
3 |
0302170 |
|
0302373 |
Sales Management |
3 |
0302170 |
|
0302376 |
Social Media and Digital Marketing |
3 |
0302170 |
|
0302476 |
Green Marketing** |
3 |
0302170 |
|
0302385 |
Marketing Analytics |
3 |
Complete 75 credit hours |
|
0302386 |
Product and Brand Management |
3 |
0302170 |
|
0302387 |
Retail Management |
3 |
0302170 |
*Consumer Behavior is only available to students who are not taking any concentration in the Department (Management, Marketing, Human Resource Management, and Supply Chain Management)
Note: Minimum of 99 credit hours should be earned to enroll in the Strategic Marketing' course.
** Equivalent to Sustainable Marketing (0302476)
Minor in Finance
The Department of Finance and Economics offers a minor in Finance to all Business Administration students. To satisfy the minor requirement, students must successfully complete five courses (15 credit hours) from the following list:
|
Course Number |
CourseTitle |
Credit Hours |
Prerequisites |
|
0308230 |
Financial Management* |
3 |
None |
|
0308331 |
Corporate Finance |
3 |
0308230 |
|
0308332 |
Investment Analysis |
3 |
0308230 |
|
0308334 |
Real Estate Finance |
3 |
0308230 |
|
0308361 |
Banking Operations Management |
3 |
0308230 |
|
0308362 |
Introduction to Islamic Banking and Finance |
3 |
0308230 |
|
0308365 |
Risk Management |
3 |
0308230 |
|
0308430 |
International Financial Management |
3 |
0308230 |
|
0308431 |
Financial Markets and Institutions |
3 |
0308230 |
|
0308461 |
Credit Analysis and Lending Management |
3 |
0308230 |
*Pre-requisite for all Finance courses.
Minor in Economics
The Department of Finance and Economics offers a minor in Economics to all Business Administration students. To satisfy the minor requirement, students must successfully complete five courses (15 credit hours) from the following list:
|
Course Number |
CourseTitle |
Credit Hours |
Prerequisites |
|
0308351 |
Intermediate Microeconomics* |
3 |
0308151 |
|
0308352 |
Intermediate Macroeconomics* |
3 |
0308252 |
|
0308253 |
Managerial Economics |
3 |
0308151 |
|
0308355 |
Introduction to Econometrics |
3 |
0308252 and 1440264 |
|
0308452 |
Public Economics |
3 |
0308252 |
|
0308450 |
Money and Banking |
3 |
0308252 |
|
0308453 |
International Economics |
3 |
0308252 |
|
0308455 |
Economic Development |
3 |
0308252 |
*Either one of these courses is mandatory
Minor in BIT
The Department of Information Systems at the College of Computing and Informatics offers a minor in Business Information Technology to all College of Business Administration students. To satisfy the minor requirement, students must successfully complete five courses (15 credit hours) from the following list:
|
Course # |
Course Title |
CH |
Prerequisite |
|
1503230 |
Database Management |
3 |
1503130 |
|
1503231 |
Business Programming |
3 |
1503130 |
|
1503330 |
Systems Analysis and Design |
3 |
1503230 |
|
1503332 |
Business Data Telecom Networks |
3 |
1503230 |
|
1503333 |
Information Security |
3 |
1503332 |
|
1503431 |
Project Management |
3 |
1503230 |
|
1503310 |
Advanced Business Programming |
3 |
1503231 |
|
1503347 |
Customer Relationship Management Systems |
3 |
1503230 |
|
1503430 |
Big Data and Business Intelligence |
3 |
1503230 1503231 |
|
1503441 |
Enterprise Systems |
3 |
1503330 |
|
1503446 |
Decision Support Systems |
3 |
1503230 |
Course Description
Descriptions of all courses offered by the Accounting program are given below:
| 0301120 | Financial Accounting |
| Prerequisite: | None |
| 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. | |
| 0301211 | Managerial Accounting |
| Prerequisite: | None |
| This course explores the role of accounting information in managing organizations. It focuses on the fundamental concepts and analysis techniques used in generating management reports. The course also provides practical applications on how these concepts and techniques are used for planning operations, controlling activities, decision making, and performance evaluation. | |
| 0301310 | Cost and Management Accounting |
| Prerequisite: 0301211 | Managerial Accounting |
| This c
ourse examines the techniques, systems, and procedures used for planning, control, and decision-making. Topics include cost accumulation and allocation, product and process costing, transfer pricing, flexible budgeting, and variance analysis. |
|
|
0301321 |
Intermediate Accounting I |
|
Prerequisite: 0301120 |
Financial Accounting |
|
The global challenges of doing business recently require accountants and managers who are more aware of the international financial complexities involved and who have knowledge and understanding relevant to solving problems arising the ever increasing pace international business, finance, and investment. This course will give the students the opportunity to learn about the international accounting from a perspective similar to what they will experience in the business world |
|
|
0301322 |
Intermediate Accounting II |
|
Prerequisite: 0301321 |
Intermediate Accounting I |
|
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 disclosure issues. |
|
|
0301324 |
Government and Non-Profit Accounting (Arabic) |
|
Prerequisite: 0301120 |
Financial Accounting |
|
This course studies the theory and application of financial accounting systems in UAE governmental and non-profit organizations. It focuses on budgeting and accounting for governmental revenues and expenditures. |
|
|
0301325 |
International Accounting |
|
Prerequisite: 0301321 |
Intermediate Accounting I |
|
The global challenges of doing business recently require accountants and managers to be aware of international financial complexities and to have knowledge relevant to solving problems arising from the increasing pace of international business, finance, and investment. This course offers students a perspective similar to what they will experience in the business world. |
|
|
0301327 |
Taxation and Zakat |
|
Prerequisite: 0301120 |
Financial Accounting |
|
This course aims to develop knowledge and skills relating to the tax and zakat systems as applicable to individuals and companies. The primary purpose of this course is to develop knowledge, understanding and practical relevance of the UAE based taxation system i.e., indirect tax (customs, VAT and excise) and direct tax (corporate income tax). Also, the course provides an introduction to the UK based tax system from a personal income tax perspective. |
|
|
0301329 |
Accounting Internship |
|
Prerequisite: |
Minimum 75 Credit Hours and Department Approval |
|
This course provides practical training in accounting according to an approved plan. Each student must complete a minimum of four weeks of full-time supervised training in an organization designated by the College in cooperation with the University training office. |
|
|
0301343 |
Accounting Information Systems |
|
Prerequisite: 0301120 |
Financial Accounting |
|
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. It also covers designing, creating, and maintaining accounting records. |
|
|
0301414 |
Auditing |
|
Prerequisite: 0301322 |
Intermediate Accounting II |
|
This course provides a comprehensive overview of the auditing process and procedures, including audit planning, evidence gathering, and report writing. It also addresses the ethical and legal responsibilities of auditors and recent developments in auditing standards. |
|
|
0301416 |
Forensic Accounting |
|
Prerequisite: 0301322 |
Intermediate Accounting II |
|
This course covers the principles and techniques used in forensic accounting and fraud examination, including investigation of financial crimes, detection and prevention of fraud, legal aspects of forensic accounting, and case studies of significant frauds. |
|
|
0301420 |
Financial Statement Analysis |
|
Prerequisite: 0301322 |
Intermediate Accounting II |
|
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 financial statements with an emphasis on the need of users’ of financial statements. |
|
|
0301430 |
Advanced Accounting |
|
Prerequisite: 0301322 |
Intermediate Accounting II |
|
This course covers advanced topics in accounting, including accounting for business combinations, consolidations, and foreign currency transactions. It also examines accounting issues related to partnerships, joint ventures, and segment reporting. |
|
|
0301414
|
Advanced Management Accounting
|
Credit hour 3 |
|
Prerequisite: |
0301211 - Managerial Accounting
|
|
|
This course builds on and extended the material covered in cost and management accounting. It aims at providing students with grounding in a number of key advanced topics of management accounting, organizational control and theories such as contingency and agency theories. It covers strategic management accounting techniques such as customer profitability analysis, theory of constraints; activity based costing, variance investigation decisions, performance evaluation, and current/contemporary trends in management accounting. |
||
|
0301420
|
Advanced Financial Accounting
|
Credit hour 3 |
|
Prerequisite: |
0301321- Intermediate Accounting I
|
|
|
This course examines the theory and practice of accounting for inter-corporate investments, business combinations, consolidation of financial statements, foreign currency translation, segment and interim reporting.
|
||
|
0301421
|
Auditing Principles
|
Credit hour 3 |
|
Prerequisite: |
0301321- Intermediate Accounting I
|
|
|
This course examines auditing concepts and methodology underlying audits of financial statements in terms of current practice and standards. Topics covered include auditing standards, audit planning, audit risk, audit evidence, testing of internal controls, and types of financial audit reports. |
||
|
0301426
|
Special Topics in Accounting
|
Credit hour 3 |
|
Prerequisite: |
0301321- Intermediate Accounting I
|
|
|
This Course is to discuss important issues and roles of special topics in different areas of accounting. The topics covered might include: accounting for partnership and branches, a foundation for studying and understanding environmental accounting. The study might also include Oil & Gas accounting. The course is intended to help students develop critical and analytical abilities in regard to these advanced accounting topics. |
||
|
0301428
|
Internal Audit
|
Credit hour 3 |
|
Prerequisite: |
0301321- Intermediate Accounting I
|
|
|
The course provides students with variety of contents associated with internal audit. It covers issues such as professional 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, controls, 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. |
||
|
0301429
|
Accounting Seminar |
Credit hour 3 |
|
Prerequisite: |
0301321- Intermediate Accounting I |
|
|
This course is designed as a capstone experience before entering the workplace. Students will use previously prepared knowledge to make informed judgments, identify and apply analytical and critical skills to effectively communicate 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. |
||
|
|
Accounting Internship I |
Credit hour 1 |
|
Prerequisite: |
Min 75 credit hours and approval from the Chair of Department |
|
|
The purpose of this course is to get the students acquainted with the Accounting practical domain. This is the first of the two internship courses and focuses on active participation of students in workshops and field trips which will be equivalent to 40 hours throughout the semester. Industry experts will be invited to conduct the workshops on the state of the art accounting practices. In addition, several field trips to important business houses will be arranged. These practical events will help the students reflect on real business world. |
||
|
0301436 |
Accounting Internship II |
Credit hour 2 |
|
Prerequisite: |
Accounting Internship I 0301435 |
|
|
This course is intended to provide students with practical training in their areas of Accounting according to an approved plan. Each student must complete a minimum of 80 hours of full-time supervised training in an organization designated by the College in cooperation with the University training office. The main topics covered are: i) the performance of a variety of work activities in subject area, ii) the professional experience and business ethics gained, iii) communication and competencies skills and iv) Relate academic theories and concepts you have learned to real work experiences. |
||
Career Path
Our students have the chance to forge enduring career trajectories, emerging as tomorrow's leading professionals. They secure positions across public and business sectors, including public accounting firms, financial institutions like banks and insurance companies, various corporations, governmental agencies, not-for-profit organizations, as well as sole proprietorships, partnerships, and corporations. Possible Accounting positions include:
- Financial Accountant
- Cost Accountant
- Certified Public Accountant
- Financial Consultant
- Insurance Adjuster
- Auditor
- Public Accountant
- Financial Controller
- Payroll Accountant
How will you make an impact?
Every student’s journey at UoS and beyond is different, which is why our Career & Professional Development team provides personalized career resources to help students make an impact for years to come.
