Page 407 - Undergraduate Catalog 2024-25

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ACC 304 - Intermediate accounting provides the detailed cost an opportunity to conduct original
Accounting II information that management needs business research projects on a
Credit hours: 3 to control current operations and to subject that is of interest to them
Prerequisites: ACC 302 plan future operations. This course under the guidance of an assigned
prepares students for the rewards faculty supervisor. Students have
This is the second of a two part and challenges facing them in the the opportunity to conduct business
course of intermediate accounting. professional cost accounting world. research and gather relevant data,
This course explores specific to integrate and apply knowledge
accounting issues more in depth. The ACC 308 - Accounting and skills learned in preceding
aim of the course is to consider the Information Systems courses. The students are expected
theoretical foundations and problems Credit hours: 3 to move beyond mere examination of
associated with measurement Prerequisites: ACC 302 + MIS 200 secondary sources and to investigate
of elements of general-purpose primary and documentary sources.
financial statements. Theory and This is an introductory course in The course is meant to reinforce
standards relating to measurement accounting information systems. the learning process by conducting
and reporting of liabilities and It includes consideration of issues practical business research as well as,
owners’ equity are examined in such as transaction processing and reporting and presenting business
details in this course. Specific topics transaction processing cycles, the use project results in a formal manner.
concerning: Contingencies, leases, and effects of computers and other
income tax allocation, price level relevant technology on accounting, ACC 401 - Advanced Accounting
changes and standards related to database and file systems, internal Credit hours: 3
asset valuation, revenue recognition, accounting and administrative Prerequisites: ACC 304
gain and loss recognition, and their controls, and information technology
impact on income measurement and audits. The module emphasizes This course provides a
financial position are covered and the use of common business comprehensive study of business
discussed in detail. software, which may include combinations and the preparation
spreadsheets, flowcharting software of consolidated financial statements.
ACC 306 - Cost Accounting communications, general ledger, and It also covers accounting for
Credit hours: 3 database management systems. partnership, partnership liquidation
Prerequisites: ACC 201 and accounting for branches.
ACC 399-I - Internship in
Cost accounting is a process of Accounting ACC 404 - Auditing
assigning costs to cost objects Credit hours: 3 Credit Hours: 3
that typically include a company’s Prerequisites: Consent of Prerequisites: ACC 304
products, services, and any other Department
activities that involve the company. This course aims to provide a
This course is designed to provide This course focuses on getting the comprehensive understanding of
accounting students with practical student practically involved in the auditing by combining theoretical
knowledge of cost accounting day-to-day business events in a knowledge with practical application.
systems and procedures. The relevant, modern and automated And designed to develop the
course will focus on topics such as organization. Students will follow student’s ability to think critically,
cost concepts and classifications; a well-planned course of action solve problems, and communicate
accounting for materials, labor and during the period of training. The effectively, all of which are crucial
overhead production costs, direct plan will be devised jointly by the skills for an auditor to have for
and indirect costing, product costs site supervisor and the college continuous learning. It covers several
and period costs, differential cost supervisor. The course will be a theoretical and practical knowledge,
analysis and cost allocation methods. breakthrough in exposing the including the role of auditors,
. Cost accounting systems such as students to the professional work essential auditing concepts, evidence
Job order costing, Process costing, culture and conduct of business gathering, and independence.
Activity-based costing and Standard complexities. Also, delves into the professional
costing will be covered in depth. Cost ACC 399-P - Project in responsibilities of auditors, including
accounting is often considered as a Accounting ethical considerations and the
subset of managerial accounting as importance of internal control, as
its end goal is to advise management Credit Hours: 3 well as the auditor’s report and other
on how to optimize business Prerequisites: Consent of attestation services.
Department
practices and processes based on
cost efficiency and capability. Cost This course provides students with

Abu Dhabi University | Undergraduate Catalog 2024 - 2025