Descriptions of all courses offered by the Accounting program are given below:
0301120 Financial Accounting Prerequisite: NoneThis 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 AccountingPrerequisite: NoneThis course explores the role of accounting information in managing organizations. 'It focuses on the fundamental concepts and analysis techniques that are used in generating management reports. The course also provides practical applications on how the concepts and the techniques are used for planning operations, controlling activities, decision making and performance evaluation.
0301310 Cost and Management AccountingPrerequisite: 0301211 - Managerial AccountingThis course examines the techniques, systems and procedures applicable to use the accounting information 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 AccountingThis course builds on and extends the material covered in 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
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 AccountingThis course aims to study the theory and application of financial accounting system in the 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 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 Prerequisite: 0301120 - Financial AccountingThis 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. Also, the course provides an introduction to the UK based tax system from a personal income tax and corporate tax perspective.
0301329 Accounting Internship Prerequisite: Minimum 75 Credit Hours and Department ApprovalThis course is intended to provide students with 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 AccountingThis 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.
0301414 Advanced Management Accounting Prerequisite: 0301211 - Managerial AccountingThis 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 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 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.
0301425 Financial Statement Analysis Prerequisite: 0301120 - Financial AccountingThis 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.
0301426 Special Topics in Accounting 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.
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 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.