Page 426 - Undergraduate Catalog 2023-24
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        organization. The student will follow   applications. The coverage includes:   followed by an introduction to   This course provides the opportunity   Bachelor    ACC 304 - Intermediate
        a well-planned course of action   international financial markets   the Shariah law. The course then   of an extended internship to the                            Accounting II
        during the period of training. The   including banks, exchange rate   gradually moves to wide range of   business students to gain additional   of Business        Credit hours: 3
        plan will be devised jointly by the   determination, government influence   Islamic financial topics such as the   months of experience.  The first                Prerequisites: ACC 302
        site- supervisor and the college   on exchange rates, interest rate   differences between Islamic and   objective of the course is to provide   Administration
        –supervisor. The course will be   parity, international Fisher effect,   Conventional banking, Murabaha,   the students with an opportunity to                     This is the second of a two part
        a breakthrough in exposing the   exchange rate risk management,   Modaraba, Modaraba, Musharaka,      examine more business functions in   with                    course of intermediate accounting.
        students to the professional work   managing economic and translation   Ijara, Salam, Istisna, Takaful, Islamic   greater details through linking and              This course explores specific
        culture and conduct of business   exposure.                  Investments and Sukuk and finally        applying their acquired academic   Concentration in          accounting issues more in depth. The
        complexities.                                                covers global standing of Islamic        knowledge in a real-life professional                        aim of the course is to consider the
                                                                     finance and banking.                     setting. Second, students will have                          theoretical foundations and problems
        FIN 399-I  - Project in Finance  Concentration Electives                                              a unique chance to enhance their   Accounting                associated with measurement
        Credit hours: 3                                              FIN 420 - Introduction of                soft and technical skills through                            of elements of general-purpose
        Prerequisites: Consent of                                    Econometrics                             the involvement in various activities   Concentration        financial statements. Theory and
        Department                                                   Credit hours: 3                          related to their majors under the   Requirements             standards relating to measurement
                                      FIN 350 - Personal Finance     Prerequisites: FIN 200 + BUS 204                                                                      and reporting of liabilities and
        This course provides students with   Credit hours: 3                                                  guidance of their academic and                               owners’ equity are examined in
        an opportunity to conduct original   Prerequisites: FIN 200  This course introduces students to       on-site mentors for a relatively   ACC 302 - Intermediate    details in this course. Specific topics
        business research projects on                                different statistical techniques for     longer period of time.  In addition,   Accounting I          concerning: Contingencies, leases,
        subject that are of interests to them   This course is designated to provide   analyzing data in economics and   witnessing many initiatives and   Credit hours: 3  income tax allocation, price level
        under the guidance of an assigned   students with opportunities to   related disciplines.  The objective of   outcomes unfold at the workplace,   Prerequisites: ACC 200 (C grade)  changes and standards related to
        faculty supervisor. Students have   develop skills for solving real world   the course is for the student to learn   would help the students in having             asset valuation, revenue recognition,
        the opportunity to conduct business   problems. It focuses on areas of   how to conduct – and how to critique   a better perception about their   Financial accounting and reporting   gain and loss recognition, and their
        research and gather relevant data,   study that address problems and   – empirical studies in economics   own career choices.  Subsequently,   is the primary medium by which   impact on income measurement and
        to integrate and apply knowledge   applications in personal finance   and related fields.  Accordingly,   the combined practical experience   organizations provide information   financial position are covered and
        and skills learned in preceding   including financial and budgeting   the emphasis of the course is   gained in the two consecutive   to their external stakeholders   discussed in detail.
        courses. The students are expected   planning, credit management, real   on empirical applications.  The   internship courses would enhance   (e.g., shareholders, creditors,
        to move beyond mere examination of   estate financing insurance protection,   mathematics of econometrics will be   the students’ readiness to compete   governmental agencies, customers   ACC 306 - Cost Accounting
        secondary sources and to investigate   personal investing and retirement   introduced only as needed and will   for good job opportunities right after   and alike).  The information provided   Credit hours: 3
        primary and documentary sources.   planning.                 not be a central focus.                  graduation.                   would be used for a variety of   Prerequisites: ACC 201
        The course is meant to reinforce the   FIN 400 - Computer Applications                                                              decisions making purposes by
        learning process by doing business   in Finance              FIN 499 - Special Topics in                                            interested parties.    This is the first   This course is designed to provide
        research practically, reporting and   Credit hours: 3        Finance                                                                of a two part course.  Intermediate   a practical knowledge of cost
        presenting business projects results   Prerequisites: FIN 301  Credit hours: 3                                                      accounting I provides an in depth   accounting systems and procedures.
        in a formal manner                                           Prerequisites: Consent of                                              study of the process of preparing   The course will focus on topics such
                                      The focus of this course is to provide   Department                                                   and presenting financial information   as cost concepts and classifications,
        FIN 401 - Investment & Finance   students with computer skills in                                                                   about an entity for outside users.   cost accounting cycle, accounting
        Policy                        finance to support decision making   This course is designed to give                                  Topics vary but typically include the   for materials, labor and overhead,
        Credit hours: 3               by financial manager. Emphasis will   students an opportunity to                                      process of accounting standard   process cost accounting, budgeting,
                                                                     learn about current issues and
        Prerequisites: FIN 301        be placed on Excel applications in   developments in the field of Finance                             setting, the accounting cycle   standard costs, cost reports, direct
        This course will focus on the   the areas of: Financial ratios analysis,   that is not ordinarily dealt with                        including data accumulation,   costing and differential cost analysis,
                                                                                                                                                                           costing of products and services,
        application of investment principles   Time-value of money, Valuation   elsewhere in the BBA curriculum.                            adjustments, and preparation of   cost allocation among the business
        and security analysis to the selection   and Rates of Return, The Cost of   Topics offered will depend on special                   financial statements. There is a focus   departments, activity-based costing,
        and comparison of equity and fixed   Capital, Risk, Capital Budgeting, and   faculty expertise in particular areas                  on the recognition, measurement,   and income effects of absorption
        income securities in the current   Diversification.          within the major. While the topics                                     and disclosure of revenue, valuation   and variable costing. In addition, the
        economic and financial environment.   FIN409 - Islamic Finance  covered can vary each semester the                                  of inventory and cost of sales,   course will focus on ways the cost
        The course will also cover:   Credit Hours: 3                course is offered, a student is not                                    and plant assets. This course will   accounting helps managers make
        determinants of stock prices and   Prerequisites: FIN301 + FIN304  supposed to have more than one                                   have “preparer orientation” and in   better decisions. Cost accounting
        growth models.                Corequisite: FIN303            Special Topics in Finance course                                       that context assists the students   is increasingly becoming integral
                                                                                                                                            as to understand the process of
        FIN 407 - International Financial   This course introduces basic   listed in his/her  transcript.                                   generating accounting information   member of decision making teams
        Management                    concepts, fundamental features, and   FIN 488 - Internship II in                                      and its reporting.  With the   instead of just data providers.
        Credit hours: 3               ongoing themes of Islamic finance   Finance                                                           knowledge of such limitations, users   By focusing on a basic concepts,
        Prerequisites: ECO 202 + FIN 301  for the students. The course starts   Credit hours: 3                                             would be in a position to attach   analyses, uses, and procedures,
                                                                                                                                                                           we recognize cost accounting as
        This course focuses on international   with an introduction to Islamic   Prerequisites: FIN399 + Consent of                         appropriate level of confidence to the   a management tool for business
                                                                                                                                            accounting and financial reporting in
                                                                     Dept
        finance theory with current practical   finance and Islamic economics,                                                              their decision making.         strategy and implementation. This
        Abu Dhabi University | Undergraduate Catalog 2023 - 2024                                              Abu Dhabi University | Undergraduate Catalog 2023 - 2024
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