|
List of Courses
* All credit hours are based on the current term, this may vary for previous terms.
| ACCT100 - Princ.Of Finance Acct. |
(3 credit hours) |
This course aims at introducing the financial accounting principles used in the preparation of financial statements. The course covers the accounting cycle in both service and merchandising organizations. In addition, the course covers, in detail, the problems of accounting measurement and disclosure of elements of the financial position statement.
|
| Prerequisite: |
- ENGU1304 or ENGU1305
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT225 - Fund Cost & Mgmt - Acct |
(3 credit hours) |
This is an introductory course to the discipline of Cost and Managerial Accounting. As a college requirement, it is conceptually oriented. The course focuses on the role accounting as an information system can play inside an organization to help its various levels of management in performing their functions efficiently. The course covers the basic cost concepts, analyses and methods of measurement, tools available for the managerial accounting function, and the types of information a cost and management accounting system can provide to help the manager.
|
| Prerequisite: |
- ACCT100
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT235 - Intermediate Accounting (1) |
(3 credit hours) |
The course provides students with required knowledge to facilitate the transition from financial accounting principles to financial reporting. It covers the accounting and reporting process in conjunction with the development of accounting theory and international standards. In addition, the course covers the IASB conceptual framework; the concepts and techniques that underlie the preparation of financial statements; and the concepts and techniques of financial statement analysis.
|
| Prerequisite: |
- ACCT100
|
| Corequisite: |
|
| Semester: |
Fall Spring |
Go To Index |
| ACCT245 - Intermediate Accounting (2) |
(3 credit hours) |
This course expands the knowledge acquired in fundamentals of financial accounting and intermediate accounting 1. It develops required topics to facilitate the transition to financial reporting. Intermediate accounting 2 is devoted to the application of international accounting principles and standards related to recognition and valuation to assets, liabilities and equity. Consequences of these issues on financial reporting and financial statements are discussed.
|
| Prerequisite: |
- ACCT235
|
| Corequisite: |
|
| Semester: |
Fall Spring |
Go To Index |
| ACCT311 - Islamic Accounting |
(3 credit hours) |
This course is designed to enable accounting students to understand the principles of and handle the accounting procedures of the various modes of Islamic financial transactions. It covers topics such as: introduction to the history of accounting in Islam, the basic principles of Islamic banking and insurance, the distinctive features of Islamic financial institutions, accounting for the main Islamic modes of finance (Mudaraba, Murabaha, Ijara, etc.), financial statements of Islamic banks, financial statements of Islamic insurance companies, and auditing and governance of Islamic financial institutions.
|
| Prerequisite: |
- ACCT245
|
| Corequisite: |
|
| Semester: |
Fall |
Go To Index |
| ACCT315 - Principles Of Auditing |
(3 credit hours) |
This course examines the role of the audit profession in society and the need for, and nature of, auditing in the public and private sectors. It aims to provide students with a conceptual and ethical framework within which to evaluate existing systems and address practical problems. Students should be able to apply the material learned to problems they may encounter when they enter professional practice, including the formation of the auditor’s opinion and writing the audit report.
|
| Prerequisite: |
- ACCT235
|
| Corequisite: |
|
| Semester: |
Fall Spring |
Go To Index |
| ACCT324 - International Accounting |
(3 credit hours) |
This course aims at discussing the concept of international accounting, its origins and objectives, and applications. It includes a comparison of accounting systems of different countries, accounting for exchange rates, translation of financial statements, performance evaluation and decision making by multinational companies.
|
| Prerequisite: |
- ACCT245
|
| Corequisite: |
|
| Semester: |
Fall |
Go To Index |
| ACCT334 - Governmental Accounting |
(3 credit hours) |
This course introduces the theory and concepts underlying accounting, control, and financial reporting in governmental and non-profit (G&NP) organizations with emphasis on funds and fund accounting. It acquaints students with full knowledge of the budget cycle for governmental organizations. It also covers the financial accounting and reporting for colleges and universities and health care organizations.
|
| Prerequisite: |
- ACCT225
|
| Corequisite: |
|
| Semester: |
Spring |
Go To Index |
| ACCT351 - Cost And Managerial Acct |
(3 credit hours) |
The course focuses on the design and operations of various cost accumulation systems such as job costing, process costing, activity based costing and standard costing as well as the role management accounting as an information system can play in an organization to help the various levels of management to perform their functions efficiently and effectively. The course introduces the student to such management accounting concepts as budgeting, variance analysis, short term and long term decision analysis, as well as different cost allocation methods.
|
| Prerequisite: |
- ACCT225
|
| Corequisite: |
|
| Semester: |
Fall Spring |
Go To Index |
| ACCT352 - Oil & Gas Accounting |
(3 credit hours) |
This course aims at covering the accounting treatment of cost items in oil and gas companies such as exploration, drilling, and development costs. It includes introduction to the accounting standards related to oil and gas activities especially successful efforts and full cost methods.
|
| Prerequisite: |
- ACCT235
|
| Corequisite: |
|
| Semester: |
Spring |
Go To Index |
| ACCT353 - Internal Auditing |
(3 credit hours) |
This course builds on the importance of the internal auditing function in corporate governance to provide students with a broad understanding of the context within which internal auditing functions. Students will be introduced to internal auditing standards, scope, responsibilities, ethics, controls, techniques, and reporting practices. Consideration is given to the material included in the Certified Internal Auditor examination.
|
| Prerequisite: |
- ACCT315
|
| Corequisite: |
|
| Semester: |
Spring |
Go To Index |
| ACCT413 - Advanced Auditing |
(3 credit hours) |
This course aims at preparing students to make decisions that an auditor often makes when conducting the audit. It includes auditing problems such as audit risk, materiality and analytical review. The course also includes contemporary trends in the following topical area: statistical sampling in auditing and the impact of the computer on auditing utlizing auditing software package.
|
| Prerequisite: |
- ACCT245
- ACCT315
|
| Corequisite: |
|
| Semester: |
Fall |
Go To Index |
| ACCT422 - Accounting Info System |
(3 credit hours) |
This course aims at helping students learn accounting systems concepts and applications. It includes a general view of AIS and its environment and components. It covers accounting cycles, reviews of recent information technology, and the control and development process of AIS.
|
| Prerequisite: |
- (MIST115) or (MIST200 + ACCT225)
|
| Corequisite: |
|
| Semester: |
Fall Spring |
Go To Index |
| ACCT423 - Advanced Accounting Info. Sys. |
(3 credit hours) |
This course provides students with an understanding of accounting system analysis and design with emphasis on the role of information technologies in supporting accounting activities. It acquaints students with the theoretical and practical knowledge of advanced computerized accounting systems with emphasis on the transaction cycle and internal control structure. Focus will also be given for accounting application design leading to development of a user-owned accounting system.
|
| Prerequisite: |
- ACCT422
|
| Corequisite: |
|
| Semester: |
Spring |
Go To Index |
| ACCT450 - Internship |
(3 credit hours) |
Training the student on how to perform the accounting functions in a real economic entity within the UAE for a full semester during the actual working hours every day.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
Summer |
Go To Index |
| ACCT451 - Advanced Accounting |
(3 credit hours) |
This course aims at covering the conceptual and practical aspects of accounting for advanced topics in financial accounting and reporting for corporations. The main topics covered in this course include the following: business combination, consolidated financial statements, foreign currency transactions, translation of financial statements of foreign affiliates, and corporate reorganization and liquidation.
|
| Prerequisite: |
- ACCT245
|
| Corequisite: |
|
| Semester: |
Fall Spring |
Go To Index |
| ACCT452 - Advanced Managerial Accounting |
(3 credit hours) |
The course introduces the student to various management accounting concepts. The emphasis in this course is on strategic management accounting concepts and tools such as: strategic cost analysis, strategy and balanced scorecard, pricing decisions, performance measurements, management control systems, inventory management and JIT, and behavioral and ethical issues in management accounting.
|
| Prerequisite: |
- ACCT351
|
| Corequisite: |
|
| Semester: |
Fall |
Go To Index |
| ACCT453 - Accounting Theory |
(3 credit hours) |
This course helps students to clearly identify the conceptual elements of accounting theory and relate these elements to significant problem areas in accounting. Students will acquire a deeper understanding of accounting and related standards beyond the technical grasp of debits and credits.
|
| Prerequisite: |
- ACCT235
|
| Corequisite: |
|
| Semester: |
Fall |
Go To Index |
| ACCT455 - Comprehensive Acct. Seminar |
(3 credit hours) |
This final capstone course in the accounting sequence is designed to extend and integrate the student’s understanding of theoretical and practical issues in accounting, including the analytical and decision making processes for business enterprises. Further development of theoretical and practical issues from prerequisite courses and reinforcement of communication skills (writing, discussion, and presentation) are central elements of this course.
|
| Prerequisite: |
- ACCT245
- ACCT315
- ACCT351
|
| Corequisite: |
|
| Semester: |
Fall Spring |
Go To Index |
| ACCT505 - Financial and Corporate Report |
(3 credit hours) |
This is a foundation pre-requisite course for those who do not have a first degree in accounting. In this course, students will learn the environmental and theoretical structure of financial accounting, the accounting process, and preparation of an income statement, balance sheet and statement of cash flows. Students will also learn how to measure income, do profitability analysis and to apply time value of money concepts to financial accounting measurements. In this course students will learn how to account for the economic resources and liabilities of an enterprise.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT510 - Management and Cost Accounting |
(3 credit hours) |
This is a foundation pre-requisite course for those who do not have a first degree in accounting. Students study the information needed by managers to plan, monitor, and improve their critical processes, products, and services. This course stresses the application of information technologies to tasks such as measuring costs to produce, market, and deliver products and services; planning via flexible budgets and cost volume profit analysis; Students communicate implications of their analyses to stakeholders using database, spreadsheet, and word processing skills.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT600 - Advanced Financial Accounting |
(3 credit hours) |
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT601 - Accounting for Senior Managers |
(3 credit hours) |
This course is designed to help students appreciate the role of accounting and learn the various techniques accounting performs inside and outside the business entity. Two distinct but related components include: (1) financial accounting dealing with the development of financial accounting systems to perform its stewardship and governance functions of business entities. Participants will be exposed to issues related to agency relationships, financial reporting, concepts and theoretical foundations underlying financial statements, financial statement analysis and diagnosis, use of accounting information in managerial planning, decision making, control, and performance evaluation. (2) Managerial accounting covering the internal cost management, const control, cost analysis in developing organizational budgets, performance evaluation, and strategic decision making.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT602 - Management Accounting& Finance |
(3 credit hours) |
This diagnostic course involves understanding basic financial statement analysis for assessing liquidity, solvency, profitability, operating efficiency and capital market performance of a business entity. It also introduces students to the cost analysis and management needed to aid decision making and performance evaluation.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
Spring |
Go To Index |
| ACCT603 - Management ACCT.&Finc Analysis |
(3 credit hours) |
This course covers financial and management accounting tools and techniques applied in economic decision making in a variety of organizational contexts. Students will be familiar with how managers use accounting information to choose strategies, implement them into day to day management and communicate with internal and external stakeholders. This couse is to provide students with the ability to analyze corporate financial statements and make astute investing decisions. The course is to help them understanding the process of budgeting capital and how the firms scars and valuable capital to be allocated to start a business, introduce new product or enter a new market. The course is also to develop decision making and problem solving skills by applying managerial accounting concepts to a number of problems encountered in various business organizational settings. The course contents will focus on interpreting financial statements; performing strategic asset allocation, understanding cost, volume and profit relationship; analyzing accounting data to help management formulate plans to improve financial results. It also introduces modern cost management systems and the building of operational and cash flow budgets which are information systems used to support managers in their efforts to improve efficiencies and better serve customer needs.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT605 - Accounting for Senior Managers |
(3 credit hours) |
This course is designed to help students appreciate the role of accounting and learn the various techniques accounting performs inside and outside the business entity. Two distinct but related components include: (1) financial accounting dealing with the development of financial accounting systems to perform its stewardship and governance functions of business entities. Participants will be exposed to issues related to agency relationships, financial reporting, concepts and theoretical foundations underlying financial statements, financial statement analysis and diagnosis, use of accounting information in managerial planning, decision making, control, and performance evaluation. (2) Managerial accounting covering the internal cost management, const control, cost analysis in developing organizational budgets, performance evaluation, and strategic decision making.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT610 - Acctng Analysis&Manag. Control |
(3 credit hours) |
This diagnostic course involves financial statement analysis for assessing liquidity, solvency, profitability, operating efficiency and capital market performance of a business entity. Trend and time series (horizontal) analysis, common-size statement (vertical) analysis, and benchmark analysis are all part of the exercise.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT611 - Acct. for Strategic Decisions |
(3 credit hours) |
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT615 - Advanced Management Accounting |
(3 credit hours) |
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT620 - Auditing, Accountability and A |
(3 credit hours) |
|
| Prerequisite: |
- ACCT6001
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT630 - Financial Accounting Standards |
(3 credit hours) |
The course focuses on conceptual framework of financial reporting, including issues of definition, valuation and presentation of contents of financial reports. The course explains alternative approaches to presenting profit and loss information. It discusses the reasons of moving towards a concept of comprehensive income and what this means for users of accounts. The course addresses important issues such as the impact of harmonization on accounting standards, accounting earnings quality in an international context, the impact of corporate governance, and earnings management.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT635 - Financial Statetments Analysis |
(3 credit hours) |
This course takes a user-oriented approach to the study of financial statements. Students study the role of the financial statements and the annual report in the financial reporting process. Using ratio analysis, students analyze past firm performance and make forecasts of future performance. Students also study the effects of differing accounting methods on financial statement analysis.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT640 - Management Control Systems |
(3 credit hours) |
This course examines a wide range of fundamental managerial techniques used by companies in their internal planning and control functions. In particular, it focuses on (a) techniques useful in analyzing and managing costs and profits and (b) control systems (e.g., performance evaluation) that cater to large and decentralized business enterprises. In addition students are expected to develop analytical skills necessary for making cost-related decisions, capital budgeting and evaluating alternative designs of control systems.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT645 - Seminar on Applied Research in |
(3 credit hours) |
This course is aimed at bridging the schism between academic discussions of accounting and what happens in practice. The course does so by using existing knowledge to find solutions to current accounting problems as well as use disciplined inquiry and action research to generate empirical results that advance the interests or increase the capabilities of an identified community. Faculty and invited guest speakers will discuss the link between accounting research and practice, and students will be expected to work in groups and reflect on their own practice, utilizing the knowledge they have accumulated in other core courses, and give presentations.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT662 - Internal Auditing and Risk-Bas |
(3 credit hours) |
This elective will build on some of the material covered on the core modules relating financial statement and risk detection. Internal audit is one of the most important and basic business functions that are increasingly gaining more importance, especially after many corporate collapses such as Enron and WorldCom. Topics covered include the Enterprise Risk Management (ERM) framework, business risks, fraud risk and controls, building risk-based audit plans, and more.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT663 - Accounting for Islamic Financi |
(3 credit hours) |
This elective is for those with special interest in Islamic financial institutions, either by being an employee of such an institution or through dealings with them in some form of capacity. Islamic financial institutions are allowed to prepare accounts using AAOIFI standards. These standards consider the impact of Sharia’a compliance on a firm and develop appropriate reporting. This course considers these standards and their impact on the disclosure adopted by financial institutions. Key differences to international accounting standards will also be highlighted to enable counterparty credit risk comparisons to be undertaken.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT664 - Legal Environment and Taxation |
(3 credit hours) |
This course analyzes the legal and regulatory issues facing businesses, with an emphasis on how those issues affect businesses seeking to enter the international marketplace. Students will learn how the major markets regulate from the inside out and how the global community regulates, via treaty, multinational organizations, etc., from the outside in. The course then examines how law creates both advantage for and limitations upon international transactions. Students will then explore tools for facilitating the advantages and appreciating the limitations with particular focus on issues of international trade, international contracts and international dispute resolution.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
| ACCT665 - Strategic Management Accountin |
(3 credit hours) |
This is an elective course that compliments managerial accounting courses in the core. This course provides an introduction to the role of financial and nonfinancial information for planning and control decisions, emphasizing the strategic role of the management accountant in the organization. It emphasizes strategy and the application of concepts and practices of management accounting on economic and noneconomic decisions. Topics include: cost behavior and estimation; cost analysis for planning and control decisions including value chain analysis, target costing, quality costs, customer value measurement systems, and benchmarking; cross-functional teams; activity-based management; contemporary budgeting techniques and environmental accounting issues.
|
| Prerequisite: |
|
| Corequisite: |
|
| Semester: |
All |
Go To Index |
|
