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Bachelor of Science in Accounting

College
College of Business Administration
Department
Accounting
Level
Undergraduate
Study System
Courses
Total Credit Hours
123 Cr.Hrs
Duration
4 Years
Intake
Fall & Spring
Location
Sharjah Main Campus
Language
English
Study Mode
Full Time

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 hours of credit with a minimum cumulative GPA of 2.00. The program consists of the categories listed in the table below. 

​B.Sc. in Accounting (123 Credits)

​ ​ ​ ​
  UR
CR PR Total
Mandatory Core Courses
15
48 21 84
Electives Core Courses
9
6 9 24
Minor Courses
- - 15 15
Total
24 54 45 123
 

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 College of Business Administration Catalog.

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 courses. These courses consist of foundation and skill courses required of all business students. Descriptions are presented in the College of Business Administration Catalog.

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 Title Cr. Hrs. Prerequisites
0301310
Cost and Management Accounting 3 0301211
0301321 Intermediate Accounting I
3 0301120
0301322
Intermediate Accounting II
3 0301321
0301329
Intership in Accounting 3
Note1
0301420
Advanced Financial Accounting
3 0301321
0301421
Auditing Principles
3 0301321
0301429
Accounting Seminar
3 0301321

Note1: Minimum 75 Credit Hours/ Department Approval

B. Elective Core Courses

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

Course # Course Title Cr. Hrs. 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

 

Study Plan (123 Credits)

The study plan for Accounting Program is presented in the table below.  The plan shows that the students can normally complete the program within eight regular semesters over a period of four academic years. 

Year 1, First Level (Freshman), Semester 1 (15 Credits) ​ ​ ​
Course # Title Cr. Hrs. Prerequisites
 
University Requirements 1 3  
  University Requirements 2 3  
0302160 Principles of Management 3  
0301120 Financial Accounting 
3  
  University Requirements 3 3  

 

Year 1, First Level (Freshman),Semester 2 (15 Credits) ​ ​ ​
Course # Title Cr. Hrs. Prerequisites
  University Requirements 4 3  
  University Requirements 5 3
 
0302170
Principles of Marketing 3  
 
University Requirements 6 3  
1503130
Introduction to BIS 3  

 

​Year 2, Semester 1 (15 Credits)
​Course #
Title
​Cr. Hrs.
​Prerequisites
​0301211
​Managerial Accounting
​3

​0308151
​Principles of Microeconomics
​3
​0308230
​Financial Management
​3

1440100
​Mathematics for Business
​3

0308262
Intro.to Islamic Finance
​3


Year 2, Semester 2 (15 Credits) ​ ​ ​
Course # Title Cr. Hrs. Prerequisites
0301321 Intermediate Accounting I
3
0308252
Principles of Macroeconomics 3
0302250 Legal Environment of Business 3
0301310 Cost and Management Accounting 3
  University Requirement 7 3  

 

Year 3, Semester 1 (18 Credits) ​ ​ ​
Course # Title Cr. Hrs. Prerequisites
0301322 Intermediate Accounting II 3
0302361
Operations & Supply Chain Mgt
3
0301420
Advanced Financial Accounting
3
  Minor 1 3  
  College  Elective 1 3  
0302350 Ethics and  Islamic Values in Business 3

 

Year 3, Semester 2 (18 Credits) ​ ​ ​
Course # Title Cr. Hrs. Prerequisites
0301421
Auditing Principles
3
  University Requirement 8 3  
0302262
Organizational Behavior 3
  Program Elective 1 3  
  Minor 2 3  
  College  Elective 2 3  

 

Year 4, Semester 1 (12 Credits) ​ ​ ​
Course # Title Cr. Hrs. Prerequisites
  Program Elective 2 3  
0301429
Accounting Seminar 
3
  Minor 3 3  
  Minor 4 3  

 

Year 4, Semester 2 (15 Credits) ​ ​ ​
Course # Title Cr. Hrs. Prerequisites
  Minor 5 3  
0301329 Internship in Accounting 3
0302461 Research Methods 3
0302467 Strategic Management 3
  Program Elective 3 3  


Course Coding

Accounting program courses are designated by numbers of the form 0301ABC where:
A Year (level)
B

Areas (as follows)

0:

1:

2:

3:

C Course sequence in area

Course Description

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

0301120 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.
 

0301211 Managerial Accounting  (3-0:3)       
This course examines the role of accounting information in managing organizations. It focuses on concepts and techniques used in planning operations, controlling activities, decision making and performance evaluation.
Prerequisite: None.

 

0301310 Cost 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. ​ ​

 

0301321 Intermediate Accounting I
(3-0:3)        
This course builds on and extends the material covered in accounting (1): Financial Accounting. It covers the conceptual 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. ​ ​

 

0301322
Intermediate Accounting 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 disclosure 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 differs 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.


0301329      Internship in Accounting                                                                                                         (3-0:0)

During the period of internship, the students are employed and supervised by firms and participate in various types of accounting work in accordance with a plan approved by the department and the college. A student must complete eight weeks of training during regular working hours of the firm. This course can be taken during the summer between the student's junior and senior year.

Prerequisite:  Minimum 75 Credit Hours and Department Approval 


0301343 Accounting 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. ​ ​
 

0301414 Advanced 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 decisions, performance evaluation, and current trends in management accounting.
Prerequisite: 0301211. ​ ​
 

0301420 Advanced Financial Accounting (3-0:3)             
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.
Prerequisite: 0301321. 
 

0301421 Auditing Principles (3-0:3)     
This course examines auditing concepts and methodology underlying audits of financial statements in terms of current practice and standards. It covers auditing standards, audit evidence, review and testing of internal controls, and types of financial audit reports.
Prerequisite: 0301321. ​ ​
 

0301425 Financial 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 financial statements with an emphasis on the need of users' of financial statements.
Prerequisite: 0301120. ​ ​
 

0301426 Special Topics in Accounting (3-0:3)          

This course is designed to meet special educational interests of students. Special topics might include business valuation, contract and venture accounting, petroleum accounting, partnership and branch accounting, accounting for the environment, and segment and interim reporting.

Prerequisite: 0301321. ​ ​
 

0301428 Internal Audit (3-0:3)  
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.
Prerequisite: 0301321. ​ ​
 

0301429 Accounting Seminar (3-0:0)     
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. The course exposes students to real life cases centered on contemporary issues in accounting.
Prerequisite: 0301321. ​ ​


Accounting Minor

The Department of Accounting offers a minor in Accounting to students studying a major independent of Accounting. This minor benefit all Business Administration students, particularly those who are majoring in other fields such as management and finance. It will help them to:

  • Improve their marketability
  • 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 # Title Cr. Hrs. Prerequisite
0301310 Cost and Management Accounting 3 0301211
0301321 Intermediate Accounting I
3 0301120
0301322 Intermediate Accounting II
3 0301321
0301324
Government and  Non-Profit Accounting (Arabic)
3 0301120
0301325
International Accounting
3 0301321
0301327 Taxation and Zakat
3 0301120
0301329
Internship in Accounting
3 Note1
0301343
Accounting Information Systems
3 0301120
0301414
Advanced Management Accounting
3 0301211
0301420
Advanced Financial Accounting
3 0301321
0301421
Auditing Principles
3 0301321
0301425
Financial Statement Analysis
3
0301120
​0301426
​Special Topics in Accounting
3​ ​0301321
​0301428
​Internal Audit
​3
​0301321
​0301429
​Accounting Seminar
​3
​0301321

Note 1: Minimum 75 Credit Hours/ Department Approval