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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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