This course aims at introducing the financial accounting principles and framework. It covers the preparation of financial statements,the accounting cycle in both service and merchandising organizations, and problems of accounting measurement
This is an introductory course to the discipline of Cost & Managerial Accounting. As College requirement, it is conceptually oriented. The course focuses on the role of cost and managerial accounting as an information system to help various management levels to perform their functions efficiently. It is designed to introduce that role to students with different specialization interests not only accounting. Generally, the course discusses the basic cost and managerial accounting concepts and application, the relationship of cost and volume with profit, decision making differential analysis, flexible budgeting and performance analysis and measurement.
This course facilitates the transition from financial accounting principles to the financial reporting in order to prepare students for professional accounting careers. It covers the accounting and reporting process. This course covers components of the income statement, balance sheet, followed by the cash flow statement.
This course expands the knowledge acquired in fundamentals of financial accounting and intermediate accounting 1. It develops required topics to facilitate the transition to the large environment of financial reporting. Intermediate accounting 2 is devoted to apply international accounting principles and standards related to recognition and valuation of assets (topic 1), liabilities (topic 2) and equity (Topic 3). Consequences of these issues on financial reporting and financial statements are discussed.
This course is designed to enable accounting students to identify and apply the accounting principles and procedures of the various modes of Islamic financial transactions. It covers topics such as Islamic banking and finance, zakat, takaful, insurance and awqaf. The course also emphasizes ethics and accountability in accounting for the Islamic products and services. While the course is based on AAOIFI accounting standards, comparison to IFRS standards are also included.
This course will introduce the student to auditing. The major concepts of materiality, audit risk and evidence will form the conceptual framework for the course. Topics emphasized will include the necessity of the auditing function, professional ethics, the auditor’s objectives, responsibilities, and liabilities in relation to a company’s financial statements. The student will become familiar with the auditor’s approach to various audit decisions under International Standards for Auditing (ISAs), applied in the UAE. Finally, the student will learn about the formation of the auditor’s opinion and the basics of writing the audit report. Skills needed and developed in this course include mainly writing and critical thinking skills. The course will contribute to the student’s research skills as well.
The primary objective of this course is to provide students with an appreciation of the variety of accounting systems prevalent worldwide and the extent, causes and possible effects of the international diversity of financial accounting and reporting. Students get an overview of the main topics in international accounting and an introduction to the international dimensions of financial statement analysis. They will learn about differences in financial measurement and reporting practices that exist internationally, the reasons for these differences, their resultant financial statement effects and methods that they can employ to cope with such differences. Students will also learn about the international financial reporting standards (IFRS) movement and the implications of reading financial statements based on IFRS.
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 for health care organizations.
This is an intermediate level course in Cost & Managerial Accounting. The course covers various costing systems such as: job costing, process costing, and activity based costing, as well as cost allocation methods. It includes intermediate management accounting concepts such as budgeting, variance analysis, and organizational performance.
This course describes the features of the oil and gas industry and provides the fundamentals of accounting treatments of oil and gas operations such as exploration, drilling, development, and production. It covers the accounting standards related to recording and disclosure of oil and gas activities especially under successful efforts method. An overview of the full cost method is also provided.
This course introduces students to the internal auditing profession as the function responsible for providing assurance in a corporate governance context. Students will learn the concepts of risk management, business process analysis and internal control systems based on the COSO Framework and in accordance with the International Professional Practices Framework (IPPF) for Internal Auditors. Students will practice the application of those concepts to real life organizations through conducting a field project, which is an integrated major learning approach in this course.
This course provides the students with the knowledge and skills to exercise judgment in the management of the audit process as well as the application of some audit techniques. The emphasis of this course is on the auditor’s decision making process. It equips the students with the concepts needed in determining the nature and amount of evidence. The above is conducted in the context of best practice and current developments.
This course aims at helping students understand accounting information systems and their role in organizations. In this course, students will understand business cycles and the role of AIS in capturing, manipulating, and disseminating accounting information. Topics to be covered include transaction processing, systems documentation techniques, revenue cycle, and expenditure cycle. Students will also have hands-on experience using an accounting software.
This course provides students with the AIS knowledge, skills needed in transactions control procedures, and financial reporting cycle. In addition, students will have hands-on experience using an Enterprise Resource Planning system (ERPs). Topics to be covered include databases, integrated accounting systems, ERPs, computer crime and ethics, computer control for AIS, and the use of eXtensible Business Reporting Language (XBRL) in accounting reporting.
This course covers the conceptual basis and practical aspects of accounting for business combinations. It focuses on three themes: accounting for business combinations, foreign currency transactions, and the translation of financial statements of foreign affiliates. The course adopts an experiential approach to learning and teaching where real life business information and students own everyday experiences are drawn upon to demonstrate concepts explored.
This course focuses on various advanced management accounting topics. The unit provides an insight into some contemporary management accounting practices/techniques. It covers two main perspectives: strategic management accounting techniques and performance management / measurement and controlling techniques
This course helps students to clearly identify the elements of accounting theory and then relate these elements to significant problem areas in accounting. The students should thus acquire an increased depth of understanding of the major problem areas of accounting and the related standards going well beyond a mere technical grasp of debts and credits. This course is a sequential course to other accounting courses in that it furnishes students with necessary knowledge of the theoretical framework of financial accounting. After successful completion of those recording and reporting financial accounting courses, students are ready to learn about the theoretical concepts and framework behind accounting processes. The Financial Accounting Standards Board (FASB) contributes to the development process of ethical standards and accountants are required to apply their knowledge and skills and make decisions according to the Code of Ethics and Professional Code of Conduct. This course refers to issues of ethical standards (throughout the whole chapters) to enhance the application of students to such standards. Students are expected to be assessed in case studies of ethical standards.
This capstone course is designed to extend, integrate, and critically reflect students’ understanding of theoretical and practical issues in accounting, including the analytical and decision making processes for business enterprises. The course focuses on developing students’ soft skills including problem solving, critical thinking, teamwork, communication, and research.
This is a foundation pre-requisite course for those who do not have a first degree in accounting or business. The course introduces financial accounting, its role, nature, purpose and limitations of accounting conventions. Regulatory accounting framework. Financial statements construction, use and interpretation. Legal and economic considerations including elements of taxation. Basic principles of corporate governance. The course also covers introduction to finance. The financial system and flow of funds. The financial decisions of firms, investment appraisal, and life-cycle financial planning. The module also introduces managerial accounting.
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.
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.
This course is designed to deal with financial accounting and reporting by corporations. It focuses on three main themes. The first theme covers the conceptual basis and practical aspects of accounting for business combinations. The second theme focuses on the measurement, reporting and disclosure issues associated with foreign currency transaction and the accounting implications of hedging foreign currency exposed assets and liabilities. The final theme deals with the translation of the financial statements of foreign affiliates into reporting currency of the investor company.
This course is designed to help students appreciate the role of accounting and the functions accounting performs inside and outside the business entity. It comprises two distinct but related components: (1) Financial accounting and the development of financial accounting systems that perform stewardship and governance functions of business entities. Students 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 internal cost management, cost control, cost analysis in developing organizational budgets, performance evaluation, and strategic decision making.
This course covers financial and management accounting tools and techniques applied in economic decision-making in a variety of organizational contexts. It addresses how managers use accounting information to choose strategies, implement them into day to day management and communicate with internal and external stakeholders. Upon completion of the course students would have gained ability to understand, financial statements and statement analysis, make capital investment decisions, the effects of overhead costs on Product costing and Pricing, various methods of building operational budgets and be familiar with modern Process Management and Accounting and making capital investment decisions.
The course helps students develop their ability to understand accounting analysis and governance in a way that suits the needs of those who are looking to improve their decision making process as entrepreneurs, mangers or executives. The course uses practical examples and real-world cases, including more recent frauds and scandals, to enhance the discussions of accounting analysis. It provides valuable guidance to assess risks, measure performance and conduct valuations processes to create shareholder value. It discusses corporate governance systems and mechanisms as evidenced by the role of boards, institutional investors, transparency (i.e., disclosure, internal control, and audit), and other internal and external mechanisms. It links the roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability, relevance, and transparency of accounting information.
"The main objective of this course is to discuss ways management accounting tools/techniques can be used for strategic planning, control and performance measurement. It is divided into four interrelated parts: 1) accounting and strategic management, where it sheds light on using management accounting tools to help in utilising organisational resources in pursuit to achieve strategic goals; 2) performance measurement/management at various organisational levels, whereas it provides participants with frameworks of measuring/managing organisational performance in relation to overall strategy; 3) strategic investment decisions and control; and 4) using management accounting tools in addressing issues related to environmental awareness as a strategic objective. "
This course focuses on management accounting techniques to be used in cost management; decision making under uncertainty, and planning. The course provides useful information on using effective methods for costs management, which enhances execution of organisational objectives at operational level. It discusses decision making under uncertainty and financial modelling (sensitivity analysis, scenario analysis, Monte Carlo analysis) in analyzing impact of uncertainty on future financial outcomes. It, also, discusses contemporary trends in effective budgeting practice. The course applies excel applications in accounting techniques.
The aim of this course is to enable students to understand: the social importance, nature and objectives of the audit function; the audit process and the principles of audit practice, and evaluate their relevance for wider processes of accountability and governance. This course develops students' knowledge of auditing, attest, and assurance services in traditional and e-business environments. Topics include the role of such services in society, evidence relevance and reliability, materiality, risk and control, information integrity, and methods of verification.
This course aims to equip professional accountants with the knowledge and key skills necessary to deal with issues related to corporate governance, ethics, and controls. The course develops a sound understanding of corporate governance systems, mechanisms, fundamental theories, and practice. It explains the practice of corporate governance in a national and international context. The course also focuses on ethical reasoning, moral decision making, and controls. This course explores the effect of professional codes of conduct and controls on corporate governance.
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 information in financial statements as mandated by accounting standards. 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 accounting theories as a basis for developing standards and policies, the impact of harmonisation on accounting standards, accounting earnings quality in an international context, the impact of corporate governance, and earnings management amongst others.
This course takes a user-oriented approach to the study of financial statements. It helps students use the information provided in financial statements to make reasoned decisions in different business environments. The course focuses on the analysis and interpretation of corporate financial statements and explains how competitive forces and business strategies affect firms’ financial statements. The course also provides the student with the knowledge and ability to identify how and when firms are managing earnings and manipulating other items in financial statements.
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 investment analysis techniques, international transfer pricing, types of control systems, issues of contracting and management control across organizational and international boundaries, financial and non-financial performance measures, and incentive systems in various organizations.
This course helps students develop applied professional research skills in accounting and auditing. The course provides concrete applied research guidance. It discusses relevant sources and methods to research standards issued by FASB/IASB and to find solutions to current accounting problems. The course also emphasizes how applied research could generate empirical results that advance professional interests and capabilities.
This elective course will be tailored depending on the professional background of the students enrolled in it. Topics covered (but not all) should be related to issues in management accounting and financial management in government and public sector, and not-for-profit organizations. In addition, topics selected can cover issues related to Ecommerce Business and the role of budgeting in governmental and not-for-profit organizations.
This elective course will build on some of the material covered in the core modules relating to corporate governance and control. 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, business process analysis and internal control systems. Application of the concepts taught to real life organizations is an integrated fundamental part of this course.
This elective course is designed for students with special interest on accounting in Islamic financial institutions. It is designed to enable students to identify and apply the accounting principles and procedures of the various modes of Islamic financial transactions. It covers topics such as Islamic banking and finance, zakat, takaful, insurance and awqaf. The course also emphasizes (accountants and auditors) ethics and accountability in accounting for the Islamic products and services.
This elective course covers business legal environments and taxation issues and accounting. The first part discusses the structures and legal environments for corporate and non-corporate business organizations. Contract and agency framework are also covered in this part. The second part teaches the administration, management and accounting methods for individuals, corporate and non-corporate organizations and consumption (Value Added Tax) taxation. The conditions and computation of capital allowances for plants and machineries are included next. The course concludes with a discussion on the ethical issues, legal and financial implication of taxation and zakat.
This is an elective course that compliments managerial accounting courses in the core. This course aims to examine the use of financial and non-financial information for the purpose of analyzing business strategy and associated processes to achieve superior organizational performance. The course introduces a number of strategic management accounting tools and techniques that can be used to analyze how business strategy and associated processes consume resources, create value for a firm and its customers, and how this value may be enhanced through continuous improvement.
This elective course highlights some of the main issues that need particular attention within the financial reporting area. These topics include, but not limited to, issues of uncertain tax positions, XBRL, issues of fair value, servicing assets and liabilities, issues of complexity in financial reporting, derivatives, and pensions.
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