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        course prepares students for the   under the guidance of an assigned   based auditing, and systems-based   the CIMA Diploma in Management   ACC 409 - Taxation     to financial statement analysis.
        rewards and challenges facing them   faculty supervisor. Students have   auditing. After this, the course will   Accounting, as per the memorandum   Credit Hours: 3  The course covers the analysis,
        in the professional cost accounting   the opportunity to conduct business   continue with an examination of   of agreement between Abu Dhabi   Prerequisites: ACC 304  interpretation, and evaluation of
        world both today and tomorrow.  research and gather relevant data,   key auditing concepts, such as, the   University and the Chartered Institute                  financial statements. Financial
                                      to integrate and apply knowledge   true and fair view, evidence, and    of Management Accountants (CIMA).   This course is designed to introduce   statement analysis (FSA) is an applied
        ACC 308 - Accounting          and skills learned in preceding   independence. The professional        The learning outcomes of the course   the undergraduates to the key   tool, one must be able to apply as
        Information Systems           courses. The students are expected   responsibility of auditors, codes of   are matched with the operational   tax concepts and tax role in the   well as understand it. FSA involves a
        Credit hours: 3               to move beyond mere examination of   ethics, internal control, auditor’s   level modules in the CIMA 2019   country’s economy. Specifically,   comparison of a firm’s performance
        Prerequisites: ACC 302 + MIS 200  secondary sources and to investigate   report, and other attestation services   syllabus - E1, P1 and F1- which are   this course aims to equip students   with that of others in the same line
        This is an introductory course in   primary and documentary sources.   are among other topics covered in   defined as follows:      with needed competencies to    of business. The analysis is used to
                                                                                                                                            apply direct and indirect tax
        accounting information systems.   The course is meant to reinforce the   the course.                  •  E1 - Managing Finance in a Digital   rules and techniques; including   determine the financial position in
                                      learning process by doing business
                                                                                                                                                                           order to identify current strengths
        It includes consideration of issues                          ACC 407 - International                  World;                        individuals; business, property, and
        such as transaction processing and   research practically, reporting and   Accounting                 •  P1 - Management Accounting (MA);   UAE value-added tax. The course   and weaknesses, the projected
        transaction processing cycles, the use   presenting business projects results   Credit hours: 3       •  F1 - Financial Reporting (FR).  begins with an introduction to the   profile and to suggest actions that
        and effects of computers and other   in a formal manner.     Prerequisites: ACC 304                                                 tax concepts and the implications   might enable the enterprise to take
        relevant technology on accounting,   ACC 401 - Advanced Accounting                                    For students who are not planning   of taxation on the country’s   advantages of its strengths and to
                                                                                                                                                                           put remedies in place to attend to its
        database and file systems, internal   Credit hours: 3        The global economy is best               to sit immediately in the CIMA   economy, followed by tax filing
        accounting and administrative   Prerequisites: ACC 304       characterized by a new economic          Operational Case Study exam, the   status and principles of individual   problems.
        controls, and information technology                         and corporate world in which             course will provide an integrative   taxable income, deductions, and   ACC 488 - Internship II in
        audits. The module emphasizes   The transfer of control from   national boundaries are losing         approach to management        exemptions. Corporation and    Accounting
        the use of common business    one group of owners to another   their importance. Multinational and    accounting, financial reporting   property tax computation under   Credit hours: 3
        software, which may include   affects the economic interests of   local firms need to be aware of the   and taxation, and organizational   different scenarios. Finally, the
        spreadsheets, flowcharting software   many users, including the owners,   linkages, ramifications, conditions,   management. Building on prior   course discusses the value-added tax   Prerequisites: ACC 399+ Consent of
        communications, general ledger, and   managers, creditors and customers.   and demands of the global economy.   knowledge from different functional   and introduces the students to the   Department
        database management systems.  Although the single proprietorship   International Accounting looks     disciplines across the CoB curriculum,   knowledge and skills needed to apply   This course provides the opportunity
                                      is the most common form of     at how to produce accounting             the course is intended to help   UAE VAT practice, rules, computation,   of an extended internship to the
        ACC 399-I - Internship in     business in the Arab world, and   information that reflects this        develop higher level analytical and
        Accounting                    although the corporate form of   international reality for both external   critical thinking skills needed by the   and filling.     business students to gain additional
                                                                                                                                                                           months of experience.  The first
        Credit hours: 3               organization accounts for by far   and internal users. The course       students to begin their professional   ACC 499 - Special Topics in   objective of the course is to provide
        Prerequisites: Consent of     the largest volume of business, the   takes in all the technical accounting   careers as Management Accountants   Accounting         the students with an opportunity to
        Department                    partnership form is widely used   problems in Financial Accounting,     or Finance Officers.          Credit hours:3                 examine more business functions in
        This course focuses on getting the   by smaller business entities in this   Cost Accounting, Management   ACC 400 - Government and Not-  Prerequisites: Consent of  greater details through linking and
        student practically involved in the   region (GCC countries). The study of   Accounting, and Auditing that have   for-Profit Accounting  Department                applying their acquired academic
        day-to-day business events in a   partnership, accounting for branches   a bearing on the conduct of foreign   Credit hours: 3      This course is designed to give   knowledge in a real-life professional
        relevant, modern and automated   and the preparation of consolidated   operations. In addition, globalization   Prerequisites: ACC 304  students an opportunity to   setting. Second, students will have
        organization. The student will follow   financial statements is the primary   and the information revolution have                   learn about current issues and   a unique chance to enhance their
        a well-planned course of action   concentration of this course.   rendered the development and        This course presents the principle   developments in the field of   soft and technical skills through
        during the period of training. The   Moreover, this course introduces and   application of appropriate accounting   of accounting, control, and financial   Accounting that is not ordinarily dealt   the involvement in various activities
        plan will be devised jointly by the   analyses the concept of business   systems a priority.          reporting in governmental and   with elsewhere in the BBA curriculum.     related to their majors under the
        site- supervisor and the college   combination and focuses on how                                     non-profit organizations. Students   Topics offered will depend on special   guidance of their academic and
        –supervisor. The course will be   to prepare consolidated financial                                   will be able to differentiate   faculty expertise in particular areas   on-site mentors for a relatively
        a breakthrough in exposing the   statements.                 Concentration Electives                  between the sources of accounting   within the major. While the topics   longer period of time.  In addition,
        students to the professional work   ACC 404 - Auditing                                                standards for various public and   covered can vary each semester the   witnessing many initiatives and
        culture and conduct of business   Credit Hours: 3                                                     private sector organizations while   course is offered, a student is not   outcomes unfold at the workplace,
        complexities.                 Prerequisites: ACC 304         ACC 310 - Introduction to CIMA           performing the steps necessary   supposed to have more than one   would help the students in having
                                                                     Professional Diplomas
        ACC 399-P - Project in        The objective of this course is to                                      to prepare government financial   Special Topics in Accounting course   a better perception about their
                                                                                                                                                                           own career choices.  Subsequently,
                                                                                                              statements. Moreover, an application
        Accounting                    introduce students to key auditing   Pre-requisites: ACC 201 + FIN 200 +   of the modified accrual basis of   listed in his/her transcript.  the combined practical experience
                                                                     MIS 200 + MGT255 + MKT
        Credit Hours: 3               concepts and to provide students   200                                  accounting in the recording of typical   FIN 302 - Financial Statements   gained in the two consecutive
        Prerequisites: Consent of     with an understanding of how                                            transactions of capital projects, debt   Analysis            internship courses would enhance
        Department                    auditors perform an audit. The   Co-requisites: ACC 302/FIN 302         service, and permanent funds will be   Credit hours: 3       the students’ readiness to compete
        This course provides students with   course begins with an introduction   This course is specifically designed   introduced.        Prerequisites: FIN 200         for good job opportunities right after
                                                                                                                                                                           graduation.
        an opportunity to conduct original   to the role of the auditor followed   to help CoB students to prepare                          The aim of the course is to introduce
                                                                     for the Operational Level Case
        business research projects on   by an analysis and evaluation of the                                                                students to the basic approaches
        subject that are of interests to them   two main audit approaches, risk-  Study exam and attempt to obtain
        Abu Dhabi University | Undergraduate Catalog 2023 - 2024                                              Abu Dhabi University | Undergraduate Catalog 2023 - 2024
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