Program OverviewThe Bachelor of Science degree in Accounting requires the satisfactory completion of a minimum of 123 semester credit hours with a minimum cumulative GPA of 2.00. The program consists of the categories listed in the table below.
The Bachelor of Science in Accounting requires the satisfactory completion of a minimum of 123 semester credit hours with a minimum cumulative GPA of 2.00. The program consists of the categories listed in the table below.BS in Accounting (123 Credits)
|
| | UR
| CR | PR | Total |
| Mandatory Credits | 12 | 48 | 21 | 81 |
| Electives Credits | 12 | 6 | 9 | 27 |
| Minor Credits | - | - | 15 | 15 |
Total
| 24 | 54 | 45 | 123 |
I. University Requirements
These courses that must be taken by all students at the University, regardless of their major. Descriptions are presented in the introductory pages of the College of Business Administration section in this Bulletin.
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 introductory pages of the College of Business Administration section in this Bulletin.
III. Program Requirements
The Department of Accounting requires students to take 30 credit hours in the specialization and 15 credit hours to from a minor from an approved list. The specialization courses are divided into mandatory and elective courses as follows;
A. Mandatory Core Courses
Below is a list of the mandatory core courses of the accounting program covering 21 credit hours
| Course # | Course Title | Cr. Hrs. | Prerequisites |
0301310
| Cost and Management Accounting | 3 | 0301211 |
| 0301321 | Financial Reporting I | 3 | 0301120 |
| 0301322 | Financial Reporting II | 3 | 0301321 |
| 0301325 | International Accounting | 3 | 0301321 |
| 0301343 | Accounting Information Systems | 3 | 0301120 |
| 0301428 | Internal Audit | 3 | 0301322 |
| 0301429 | Accounting Seminar | 3 | 0301322 |
B. Elective Core Courses
The Accounting program requires nine credit hours of core elective courses chosen from the following list:
| The completion of 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 |
0301327
| Taxation and Zakat | 3 | 0301120 |
| 0301414 | Advanced Management Accounting | 3 | 0301211 |
| 0301420 | Advanced Financial Accounting | 3 | 0301322 |
| 0301421 | Auditing Principles | 3 | 0301322 |
| 0301425 | Financial Statement Analysis | 3 | 0301321 |
| 0301426 | Special Topics in Accounting | 3 | 0301322 |
Study Plan
The BS program in Accounting encompasses 123 credits hours that are covered over eight semesters and could be completed in four years. The following study plan serves as a roadmap for a smooth progression toward graduation.
| 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 1 | 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 |
|
0303130
| Introduction to MIS | 3 | |
Year 1, Semester 1 (15 Credits)
|
Course #
| Title
| Cr. Hrs.
| Prerequisites
|
0301211
| Managerial Accounting 2
| 3
| 0301120
|
0301151
| Principles of Microeconomics
| 3
| |
0301230
| Financial Management
| 3
| 0301120
|
1440162
| Business Mathematics
| 3
| 1440100
|
0302254
| Business Communication
| 3
| 0202112
|
| Year 2, Semester 2 (15 Credits) |
| Course # | Title | Cr. Hrs. | Prerequisites |
| 0301321 | Financial Reporting 1 | 3 | 0301120 |
| 0301252 | Principles of Macroeconomics | 3 | 0301151 |
| 0302250 | Legal Environment of Business | 3 | 0302160 |
| 0301310 | Cost and Management Accounting | 3 | 0301211 |
| | University Requirement 7 | 3 | |
| Year 3, Semester 1 (18 Credits) |
| Course # | Title | Cr. Hrs. | Prerequisites |
| 0301322 | Financial Reporting 2 | 3 | 0301321 |
| 1440264 | Business Statistics | 3 | 1140162 |
| 0301343 | Accounting Information Systems | 3 | 0301120 |
| | Minor 1 | 3 | |
| | College Elective 1 | 3 | |
| 0302350 | Ethics and Islamic Values in Business | 3 | 0302250 |
| Year 3, Semester 2 (18 Credits) |
| Course # | Title | Cr. Hrs. | Prerequisites |
| 0301325 | International Accounting | 3 | 0301321 |
| | University Requirement 8 | 3 | |
| 0302361 | Operations and Supply Chain Management | 3 | 1440264 |
| | 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 | |
| 0301428 | Internal Audit | 3 | 0301322 |
| | Minor 3 | 3 | |
| | Minor 4 | 3 | |
| Year 4, Semester 2 (15 Credits) |
| Course # | Title | Cr. Hrs. | Prerequisites |
| | Minor 5 | 3 | |
| 0301429 | Accounting Seminar | 3 | 0301322 |
| 0302461 | Research Methods | 3 | 1440264 |
| 0302467 | Strategic Management | 3 | senior level |
| | Program Elective 3 | 3 | |
Course Coding
Courses of the accounting program are designated unique numbers in the form 0301ABC, where ABC represent the year, term and course number respectively.
Course Description
Descriptions of all courses offered by the Accounting program are given below.
| 0301120 | Accounting I - 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 | Accounting II - Managerial Accounting | (3-0:3) |
This course examines the role of accounting information in managing organizations. It focuses on concepts and tech-
niques used in planning operations, controlling activities, decision making and performance evaluation.
Prerequisite:0301120. |
| 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 | Financial Reporting I
| (3-0:3) |
This course builds on and extends the material covered in accounting (1): Financial Accounting. It covers the con- ceptual 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 | Financial Reporting 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 disclo- sure 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 dif- fers 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.
| 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 deci- sions, 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: 0301322. |
| 0301421 | Auditing Principles | (3-0:3) |
| This course examines auditing concepts and methodology underlying audits of financial statements in terms of cur- rent practice and standards. It covers auditing standards, audit evidence, review and testing of internal controls, and types of financial audit reports. Prerequisite: 0301322. |
| 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 finan- cial statements with an emphasis on the need of users' of financial statements.
Prerequisite: 0301321. |
| 0301426 | Special Topics in Accounting | (3-0:3) |
This course is designed to meet special educational interests of students. Special topics might include business valu- ation, contract and venture accounting, petroleum accounting, partnership and branch accounting, accounting for the environment, and segment and interim reporting.
Prerequisite: 0301322. |
| 0301428 | Internal Audit | (3-0:3) |
The course provides students' with variety of contents associated with internal audit. It covers issues such as profes- sional 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, con- trols, 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: 0301322. |
| 0301429 | Accounting Seminar | (3-0:0) |
This course is designed as a capstone experience before entering the workplace. Students will use previously pre- pared knowledge to make informed judgments, identify and apply analytical and critical skills to effectively commu- nicate 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: 0301322. |
Accounting Minor
The Department of Accounting offers a minor in Accounting to students studying a major independent of Accounting. This minor benefits all Business Administration students, particularly those who are majoring in management informa- tion system, marketing, finance, public administration, and business management. It will help them to:
• Improve their employability
• 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 | Financial Reporting I
| 3 | 0301120 |
| 0301322 | Financial Reporting II | 3 | 0301321 |
| 0301343 | Accounting Information Systems | 3 | 0301120 |
| 0301324 | Government and Non-Profit Accounting (Arabic) | 3 | 0301120 |
| 0301327 | Taxation and Zakat | 3 | 0301120 |
| 0301325 | International Accounting | 3 | 0301321 |
| 0301425 | Financial Statement Analysis | 3 | 0301321 |
| 0301428 | Internal Audit | 3 | 0301322 |
| 0301414 | Advanced Management Accounting | 3 | 0301211 |
| 0301420 | Advanced Financial Accounting | 3 | 0301322 |
0301426
| Special Topics in Accounting | 3 | 0301322
|
