Bachelor of Science in Accounting

Sign Language

+971 6 5585000

How would you rate your experience with our website?

Degree Structure

College

College of 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

Begin your academic journey with our user-friendly online application platform.

Apply Online

Important Dates

Early Undergraduate Admission Deadline

Undergraduate Admission Deadline

Early Undergraduate Admission Deadline

Undergraduate Admission Deadline

Get access to expert guidance.

Get Advice

Degree Overview

The Bachelor of Science in Accounting (BSc Accounting) program prepares students for rewarding careers in an increasingly dynamic and technology-driven business environment. The program combines a strong foundation in accounting principles with practical knowledge, analytical skills, and professional competencies that are essential for success in today's accounting profession. Key areas of study include financial accounting, management accounting, auditing, taxation, accounting information systems, and corporate governance.

The program goes beyond traditional accounting education by developing students' ability to analyse financial information, exercise professional judgement, solve business problems, and contribute to strategic decision-making. Particular emphasis is placed on emerging developments shaping the accounting profession, including artificial intelligence (AI), data analytics, digital transformation, and sustainability reporting. Through a combination of academic learning, practical applications, and industry engagement, students develop the technical expertise and professional confidence needed to succeed in a competitive global business environment.

A key strength of the program is its accreditation by four internationally recognised professional accounting bodies: the Association of Chartered Certified Accountants (ACCA), the Institute of Chartered Accountants in England and Wales (ICAEW), the Chartered Institute of Management Accountants (CIMA), and CPA Australia. These accreditations reflect the program's alignment with international professional standards and provide students with valuable pathways towards professional qualifications, including exemptions from selected examinations. Graduates are well positioned to pursue careers in accounting, auditing, financial management, consulting, and the public sector, as well as postgraduate studies in accounting and related disciplines.

To graduate, students must successfully complete 123 credit hours and achieve a minimum Cumulative Grade Point Average (CGPA) of 2.00. Further details of the curriculum structure and credit distribution are provided in the Degree Requirements section.

Study Plan

Study Plan for Accounting

What You Will Learn

Upon successful completion of the Bachelor of Science in Accounting program, students will be able to:

Understand accounting principles and standards: Demonstrate a sound understanding of accounting concepts, principles, and international financial reporting standards relevant to business organisations.
Apply accounting knowledge and technology: Apply accounting techniques, information systems, artificial intelligence (AI), and data analytics to perform accounting tasks and improve business processes.
Analyse financial and non-financial information: Prepare, analyse, and interpret financial and non-financial information to assess organisational performance and support informed business decisions.
Solve accounting and business problems: Identify accounting and business challenges, evaluate alternative solutions, and exercise professional judgement to address complex business situations.
Demonstrate critical thinking and research skills: Critically evaluate accounting practices, emerging developments, and research evidence to develop well-supported conclusions and recommendations.
Demonstrate ethical and sustainability awareness: Apply professional ethics, corporate governance principles, and sustainability considerations to promote accountability and responsible business practices.
Communicate effectively: Communicate accounting information, analyses, and recommendations clearly and professionally through written reports, oral presentations, and appropriate visual tools.
Work independently and collaboratively: Demonstrate teamwork, leadership, adaptability, and a commitment to lifelong learning in academic and professional settings.

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.

College Compulsory Courses (48 credit hours)

Course Number	Course Title	Credit Hours	Prerequisite
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)

Course Number	Course Title	Credit Hours	Prerequisite
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 Number	Course Title	Credit Hours	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	Credit Hour 3
Prerequisite: 0301321	Intermediate Accounting I
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.

0301327	Taxation and Zakat	Credit Hour 3
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	Credit Hour 3
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

Where Do Our Accounting Graduates Find Employment?
The Bachelor of Science in Accounting program prepares graduates for diverse and rewarding careers in the UAE, the Gulf region, and beyond. Equipped with strong accounting knowledge, analytical skills, and digital competencies, graduates are well-positioned to pursue opportunities in accounting and auditing firms, multinational corporations, financial institutions, consulting firms, and government organisations.
Potential career opportunities include:

- Accounting and Financial Reporting: Financial Accountant, Management Accountant, and Financial Reporting Analyst.

- Auditing and Assurance: External Auditor, Internal Auditor, and Audit Associate.

- Corporate Finance: Financial Analyst, Cost Accountant, and Budget Analyst.

- Taxation and Advisory: Tax Consultant, VAT Specialist, and Business Advisory Analyst.

- Risk and Compliance: Risk Analyst, Forensic Accountant, and Compliance Officer.

- Accounting Technology: Financial Data Analyst, Accounting Systems Analyst, and ERP Consultant.

- Sustainability and Governance: ESG Reporting Analyst and Sustainability Reporting Specialist.

- Government and Public Sector: Government Accountant, Public Sector Auditor, and Budget Officer.

Accreditation by ACCA, ICAEW, CIMA, and CPA Australia provides valuable pathways to internationally recognised professional qualifications, enhancing graduates' career prospects and opportunities for professional advancement. The program also provides a strong foundation for postgraduate studies in accounting, finance, and related disciplines.

How will you make an impact?

As a graduate of the Bachelor of Science in Accounting program at the University of Sharjah, you will have the opportunity to make a real difference in the organisations you work for and the communities you serve.

Your role as an accountant goes far beyond preparing financial statements. You can help businesses make better decisions, protect financial resources, build trust, and ensure that organisations operate responsibly and ethically. Your knowledge and professional judgement can make a lasting difference to business success and society.

You will also be part of a profession that is changing rapidly. With skills in artificial intelligence (AI), data analytics, and sustainability reporting, you can embrace new opportunities, bring fresh ideas to the workplace, and help shape the future of accounting. Whether you choose to become an auditor, financial manager, business adviser, or entrepreneur, you will have the skills to make a meaningful contribution to the UAE's growing economy and beyond.

Your journey towards a successful career begins at the University of Sharjah. Through practical learning, industry engagement, and support from the University's Career and Professional Development services, you will have opportunities to discover your strengths, develop your confidence, and turn your ambitions into achievements.

Helpful Resources

Student Life

Get ready to explore cutting-edge facilities, join engaging clubs and organizations.

Apply Now

Get started on your academic journey today by submitting your application! Let’s shape the future together and create innovative solutions for tomorrow's challenges!

Financial Aid

Explore our varied financial aid programs, providing support to students requiring assistance for their education.

Tuition and Fees

Learn about our tuition and fees and explore the costs associated with various programs.