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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 in Accounting

Program 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.

The program information is as follow:
B.Sc. in Accounting (123 Credits)

University Requirements (UR)College Requirements (CR)Program Requirements (PR)Total
Mandatory Core Courses18
482187
Electives Core Courses6
6921
Minor Courses--1515
Total245445123
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:
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.

A.   Remedial Courses

Students whose high school certificate's track is Literature must take a Remedial Mathematics. Students whose High School certificate is in science and business studies may directly take Mathematics for Business course.

 

B.   Mandatory Courses

Every student in the CBA – irrespective of specialization– is required to complete 54 (48+6) credit hours of General Business courses. Following are the 16 mandatory courses (48 credit hours).

Course NumberCourse TitleCredit HoursPrerequisites
0301120
Financial Accounting
3 None
0301211
Managerial Accounting
3None
0302160
Principles of Management
3None
0302170
Principles of Marketing
3None
0302250
Legal Environment of Business
30302160
0302262
Organizational Behavior
30302160
0302350
Ethics and Islamic Values in Business
30302250
0302361Operations and Supply Chain Management131440264
0302461Research Methods231440264
0302467
Strategic Management3Senior Standing
​0308151
​Principles of Microeconomics
​3
​None
​0308230
​Financial Management
​3
​None
​0308252
​Principles of Macroeconomics
​3
​0301151
​1440100
​Mathematics for Business
​3

​1440264
​Business Statistics
​3
​1440162
1503130Introduction to BIS33
None
1Equivalent to 0302311 - Operations Management
2Equivalent to 0302461 - Business Research Methods and 0302473 - Marketing Research Methods

3Equivalent to 0303130 - Introduction to MIS

C.  Elective Core​ Courses

Each student in the college must successfully complete 6 credit hours from the following:

Course NumberCourse TitleCredit HoursPrerequisites
0301327
Taxation and Zakat30301120
​0301425
​Financial Statement Analysis
​3
​0301120
​0302254​
​Business Communication
​3
​0202112
​0302383
​Business and Government
​3
​0302160
​0308334
​Real Estate Finance
​3
​0308230
0308450
Money and Banking
30301252
1503211
Business Analytics
3
1503130
1503228
E-Business
30303130

Note 1: Minimum 75 Credit Hours/ Department Approval​


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 NumberCourse TitleCredit HoursPrerequisites
0301310Cost and Management Accounting30301211
0301321Intermediate Accounting I30301120
0301322Intermediate Accounting II30301321
0301329
Accounting Internship
3Note 1
0301420Advanced Financial Accounting30301321
0301421Auditing Principles30301321
0301429Accounting Seminar 30301321
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 NumberCourse TitleCredit HoursPrerequisites
0301324Government and Non-Profit Accounting (Arabic)30301120
0301325International Accounting 30301321
0301327Taxation and Zakat30301120
0301343Accounting Information Systems30301120
0301414Advanced Management Accounting30301211
0301425Financial Statement Analysis30301120
0301426Special Topics in Accounting30301321
0301428Internal Audit 30301321

C.   Minor in Accounting Courses
The Department of Accounting offers a minor in Accounting to all Business Administration students. To satisfy the minor requirement, students must successfully complete five courses (15 credit hours) from the following list:

Course NumberCourse TitleCredit HoursPrerequisites
0301310Cost and Management Accounting30301211
0301321Intermediate Accounting I30301120
0301322Intermediate Accounting II30301321
0301324Government and  Non-Profit Accounting (Arabic)30301120
0301325International Accounting30301321
0301327Taxation and Zakat30301120
0301329
Accounting Internship
3Note 1
0301343Accounting Information Systems30301120
0301414Advanced Management Accounting30301211
0301420Advanced Financial Accounting30301321
0301421Auditing Principles30301321
0301425Financial Statement Analysis30301120
0301426Special Topics in Accounting30301321
0301428Internal Audit30301321
0301429Accounting Seminar30301321
Note 1: Minimum 75 Credit Hours/ Department Approval

Study Plan (123 Credits):
The study plan for Accounting Program is presented in this link. The plan shows that the students can normally complete the program within eight regular semesters over a period of four academic years. 

Course coding

Accounting program courses are designated by numbers of the form 0301ABC where:

AYear (level) 
B

Areas (as follows)

0:

1:

2:

3:

CCourse sequence in area 

​​​ 


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 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 Accounting
Prerequisite: 0301211 - Managerial Accounting
This 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 Accounting
This 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 Accounting
This 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 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. 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 Approval
This 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 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. The course also deals with designing, creating, and marinating accounting records. 

0301414                Advanced Management Accounting  
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                                  
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 Accounting
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. 

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.  

0301428                Internal Audit                                   
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.