Page 408 - Undergraduate Catalog 2024-25

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ACC 407 - International and filling. level modules in the CIMA 2019
Accounting ACC 311 - Data Analytics in syllabus - E1, P1 and F1- which are
Credit hours: 3 Accounting defined as follows:
Prerequisites: ACC 304 • E1 - Managing Finance in a Digital
Credit hours: 3 World;
The global economy is best Prerequisites ACC 201
characterized by a new economic • P1 - Management Accounting (MA);
and corporate world in which Data analytics is transforming • F1 - Financial Reporting (FR).
national boundaries are losing business processes and has For students who are not planning
their importance. Multinational and major implications for accounting. to sit immediately in the CIMA
local firms need to be aware of the The objective of this course is Operational Case Study exam, the
linkages, ramifications, conditions, to introduce and develop a data course will provide an integrative
and demands of the global economy. analytics skill set which will prepare approach to management
International Accounting looks the students to add value to accounting, financial reporting
at how to produce accounting organizations in data driven business and taxation, and organizational
information that reflects this environments. The students will management. Building on prior
international reality for both external understand the role that data knowledge from different functional
and internal users. The course analytics plays in modern accounting disciplines across the CoB curriculum,
takes in all the technical accounting practices. They will learn how to the course is intended to help
problems in Financial Accounting, use data analytics to optimize develop higher level analytical and
Cost Accounting, Management performance, manage risk, and critical thinking skills needed by the
Accounting, and Auditing that have identify process improvements. The students to begin their professional
a bearing on the conduct of foreign students will study how to master careers as Management Accountants
operations. In addition, globalization data, to perform test plans and to or Finance Officers.
and the information revolution have analyze the results. They will also
rendered the development and learn and practice techniques to ACC 499 - Special Topics in
application of appropriate accounting visualize and communicate the Accounting
systems a priority. results of analysis. Students will also Credit hours:3
explore how these analytical tools
ACC 409 - Taxation can be used in auditing, managerial Prerequisites: ACC 304
Credit Hours: 3 accounting, and financial statement The objective of this course is to
Prerequisites: ACC 304 analysis introduce students to current issues
and recent developments in the files
This course is designed to introduce of accounting. Topics offered will
the undergraduates to the key depend on special faculty expertise in
tax concepts and tax role in the Major Electives particular areas within the accounting
country’s economy. Specifically, major. While the topics covered can
this course aims to equip students vary each semester the course is
with needed competencies to ACC 310 - Introduction to CIMA offered, a student is not supposed to
apply direct and indirect tax Professional Diplomas have more than one Special Topics
rules and techniques; including in Accounting course listed in his/her
individuals; business, property, and Pre-requisites: ACC 201 + FIN 200 + transcript.
UAE value-added tax. The course MIS 200 + MGT255 + MKT
200
begins with an introduction to the FIN 302 - Financial Statements
tax concepts and the implications Co-requisites: ACC 302/FIN 302 Analysis
of taxation on the country’s This course is specifically designed Credit hours: 3
economy, followed by tax filing to help CoB students to prepare Prerequisites: FIN 200
status and principles of individual for the Operational Level Case
taxable income, deductions, and Study exam and attempt to obtain The objective of this course is to
exemptions. Corporation and the CIMA Diploma in Management understand how to read, interpret
property tax computation under Accounting, as per the memorandum and analyze financial statements
different scenarios. Finally, the of agreement between Abu Dhabi information. The course covers the
course discusses the value-added tax University and the Chartered Institute main financial statements namely the
and introduces the students to the of Management Accountants (CIMA). balance sheet, the income statement,
knowledge and skills needed to apply The learning outcomes of the course and the statement of cash flow.
UAE VAT practice, rules, computation, are matched with the operational In addition, the course covers the
various techniques to emphasize

Abu Dhabi University | Undergraduate Catalog 2024 - 2025