Page 409 - Undergraduate Catalog 2024-25

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the comparative and relative standards for various public and Bachelor
importance of the data presented private sector organizations while
and to evaluate the position of the performing the steps necessary of Business
firm. These techniques include ration to prepare government financial
analysis, common size analysis and statements. Moreover, an application Administration
study of differences in components of the modified accrual basis of
of financial statements among accounting in the recording of typical in Human
industries. The information derived transactions of capital projects, debt
from these types of analysis help service, and permanent funds will be Resources
in determining the overall financial introduced.
position. Finally, the course focuses ACC 408 - Internal Audit Management
on the importance of cash flow as
it provides an explanation of the Credit hours: 3
changes occurred in the firm’s cash Prerequisites ACC404
balances for a specific period. This course provides students with Major
ACC 312 - Accounting for Oil and updated knowledge and skills related Requirements
Gas to the internal audit profession. It
covers six main topics, foundations
Credit hours: 3 of internal auditing—independence HRM 313 - Human Resources
Prerequisites ACC 304 + ACC 306 and objectivity of internal auditor, Management
proficiency and due professional Credit hours: 3
An introduction to oil and gas care, quality assurance and Prerequisites: MGT 255
accounting with emphasis on improvement programs, governance,
accounting for costs incurred risk management, internal control, This course provides students with an
in the acquisition, exploration, and fraud risks. Students will apply understanding of the many different
development, and production of the gained knowledge and skills perspectives that are needed to
oil and natural gas using full cost through a field project. In addition, make HR management decisions.
accounting methods; also covers this course leads and prepares No longer can we rely upon a single
joint interest accounting, gas pipeline the students for the first exam in vision and culture of an organization
accounting, required disclosures for the Certified Internal Auditor “CIA” when we consider human resource
oil and gas activities, and analysis certificate. The students will become issues. The student is presented
of oil and gas companies’ financial familiar with risk assessment and with a view of organizations as
statements. response, in addition to evaluating fragmented, individual focused,
with decentralized power and
Upon completion of this course, and measuring the internal control responsibility which contributes to
you will be able to recognize costs in business. This course will offer the a more flexible yet more complex
between oil and gas and non-oil students details about the internal whole. The course considers HRM
and gas companies; analyze drilling, auditing standards and identify as a key to organizational change
development and non-drilling the importance and procedure of and presents the student with a
exploration costs; evaluate ethical the Certified Internal Auditor “CIA” range of effective and sustainable
issues on acquiring rights in mineral certificate managed by the Institute HRM practices that derive from
interests and surface rights; apply full of Internal Auditors (IIA). the organization strategic plans so
cost accounting on global markets that as managers they can operate
and report financial results according with flexibility and opportunity to
to regulations. initiate and sustain change using
ACC 400 Government and Not- the people of the organization
for-Profit Accounting as change agents. The course
examines the development of
Credit hours: 3 HRM as a discipline and from a
Prerequisites: ACC 304 theoretical basis. The constituent
This course presents the principle parts of HRM are covered including
of accounting, control, and financial a strategic overview, sustainable and
reporting in governmental and ethical HRconsiderations, staffing,
non-profit organizations. Students human resource development,
will be able to differentiate compensation and benefits, safety
between the sources of accounting and health, employee labor relations,
global considerations for HRM.

Abu Dhabi University | Undergraduate Catalog 2024 - 2025