Page 486 - Undergraduate Catalog 2026-27
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        of this course is to develop the   FIN 409 - Islamic Finance  regards to ethical computer usage.      Bachelor                      ACC 304 - Intermediate         accounting provides the detailed cost
        information and skills to satisfy   Credit Hours: 3          Topics covered are social impact of                                    Accounting II                  information that management needs
        these changes head-on, as they   Prerequisites: FIN301 + FIN304  computing, computer crime, software   of Business                  Credit hours: 3                to control current operations and to
        acquire a deep understanding of   Corequisite: FIN303        theft, privacy, intellectual property                                  Prerequisites: ACC 302         plan future operations. This course
        Finance and FinTech environment.                             rights, autonomy, technology at the      Administration in                                            prepares students for the rewards
        The students will also gain expertise   This course introduces basic   work place, technology and jobs, and                         This is the second of a two part   and challenges facing them in the
        in programming and financial   concepts, fundamental features, and   computer games, big data and AI,   Accounting                  course of intermediate accounting.   professional cost accounting world.
        applications and learn how to apply   ongoing themes of Islamic finance   as well as new and emerging ethical                       This course explores specific
        their technological skills to real-world   for the students. The course starts   issues related to technology and                   accounting issues more in depth. The   ACC 308 - Accounting
        problems. Students are expected   with an introduction to Islamic   information.                                 Major              aim of the course is to consider the   Information Systems
        to anticipate the acquisition of   finance and Islamic economics,                                           Requirements            theoretical foundations and problems   Credit hours: 3
        skills, knowledge, and professional   followed by an introduction to   ITE 414 - Introduction to                                    associated with measurement    Prerequisites: ACC 302 + MIS 200
        training that enable them to pursue   the Shariah law. The course then   E-Commerce                   ACC 302 - Intermediate        of elements of general-purpose   This is an introductory course in
        careers in finance, technology,   gradually moves to wide range of   Credit hours: 3                  Accounting I                  financial statements. Theory and   accounting information systems.
        and entrepreneurship such as   Islamic financial topics such as the   Prerequisites: Junior level                                   standards relating to measurement   It includes consideration of issues
        investment banking, international   differences between Islamic and   With the rapid growth of the Internet,   Credit hours: 3      and reporting of liabilities and   such as transaction processing and
        finance, commercial banking, sales   Conventional banking, Murabaha,   commerce on the web has been   Prerequisites: ACC 200 (C grade)  owners’ equity are examined in   transaction processing cycles, the use
        and trading, information technology,   Modaraba, Modaraba, Musharaka,   a significant part of the revenue   Financial accounting and reporting   details in this course. Specific topics   and effects of computers and other
        social entrepreneurship, etc..  Ijara, Salam, Istisna, Takaful, Islamic                                                             concerning: Contingencies, leases,
                                      Investments and Sukuk and finally   stream for companies. This course   is the primary medium by which   income tax allocation, price level   relevant technology on accounting,
                                      covers global standing of Islamic   will develop a comprehensive        organizations provide information   changes and standards related to   database and file systems, internal
                                      finance and banking.           understanding of the main business       to their external stakeholders   asset valuation, revenue recognition,   accounting and administrative
                  Major Electives     FIN 499 - Special Topics in    concepts and technical facets related    (e.g., shareholders, creditors,   gain and loss recognition, and their   controls, and information technology
                                                                                                              governmental agencies, customers
                                                                                                                                                                           audits. The module emphasizes
                                                                     to e-commerce. It starts by defining
                                      Finance                        e-commerce and identifying its most      and alike).  The information provided   impact on income measurement and   the use of common business
                                                                                                                                            financial position are covered and
                                      Credit hours: 3                prevalent features, then it moves        would be used for a variety of   discussed in detail.        software, which may include
        FIN 303 - Risk Management and   Prerequisites: Consent of    to identify several e-commerce           decisions making purposes by                                 spreadsheets, flowcharting software
        Insurance                     Department                     business models. Students will learn     interested parties. This is the first   ACC 306 - Cost Accounting  communications, general ledger, and
        Credit hours: 3                                              how to identify and analyze all the      of a two part course.  Intermediate   Credit hours: 3        database management systems.
        Prerequisites: FIN 200        This course is designed to give   major elements of an e-commerce       accounting I provides an in depth   Prerequisites: ACC 201
                                      students an opportunity to     business model and will learn how to     study of the process of preparing                            ACC 399-I - Internship in
        This course will present risk   learn about current issues and                                        and presenting financial information   Cost accounting is a process of   Accounting
        exposures with regard to the   developments in the field of Finance   design a comprehensive e-commerce   about an entity for outside users.   assigning costs to cost objects   Credit hours: 3
        individual and the firm. A wide variety   that is not ordinarily dealt with   business plan. The course introduces   Topics vary but typically include the   that typically include a company’s   Prerequisites: Consent of
        of techniques for reducing risk   elsewhere in the BBA curriculum.    the students to the IT infrastructure   process of accounting standard   products, services, and any other   Department
        exposure will be studied including   Topics offered will depend on special   of e-commerce and helps the   setting, the accounting cycle   activities that involve the company.
                                                                     students understand the technical
        life, property and casualty insurance.   faculty expertise in particular areas                        including data accumulation,   This course is designed to provide   This course focuses on getting the
        In addition, the course will examine   within the major. While the topics   challenges involved in developing an   adjustments, and preparation of   accounting students with  practical   student practically involved in the
        the problems faced by insurers,   covered can vary each semester the   e-commerce web presence. Finally,   financial statements. There is a focus   knowledge of cost accounting   day-to-day business events in a
        such as re-insurance and investment   course is offered, a student is not   the students will learn the process of   on the recognition, measurement,   systems and procedures. The   relevant, modern and automated
        policy.                       supposed to have more than one   planning, designing, and developing    and disclosure of revenue, valuation   course will focus on topics such as   organization. Students will follow
                                                                     an e-commerce web presence and
        FIN 400 - Computer Applications   Special Topics in Finance course   will apply the learned concepts and   of inventory and cost of sales,   cost concepts and classifications;   a well-planned course of action
                                                                                                                                                                           during the period of training. The

        in Finance                    listed in his/her  transcript.   technologies to design and develop a   and plant assets. This course will   accounting for materials, labor and   plan will be devised jointly by the
        Credit hours: 3               ITE 390 - Computer Ethics      working prototype of an e-commerce       have “preparer orientation” and in   overhead production costs, direct   site supervisor and the college
                                                                                                                                            and indirect costing, product costs
        Prerequisites: FIN 301        Credit hours: 3                website. The course also tackles         that context assists the students   and period costs, differential cost   supervisor. The course will be a
                                                                                                              as to understand the process of
                                                                     topics related to online payment
        The focus of this course is to provide   Prerequisites: CSC 202  methods and security to enrich the   generating accounting information   analysis and cost allocation methods.    breakthrough in exposing the
        students with computer skills in   A study of the ethical and social   learning experience.           and its reporting.  With the   . Cost accounting systems such as   students to the professional work
        finance to support decision making   issues related to computers and                                  knowledge of such limitations, users   Job order costing, Process costing,   culture and conduct of business
        by financial manager. Emphasis will   computer networks, big data,                                    would be in a position to attach   Activity-based costing and Standard   complexities.
        be placed on Excel applications in   computer algorithms and Artificial                               appropriate level of confidence to the   costing will be covered in depth. Cost
        the areas of: Financial ratios analysis,   intelligence. This course examines                         accounting and financial reporting in   accounting is often considered as a
        Time-value of money, Valuation   the ethical issues arising from                                      their decision making.        subset of managerial accounting as
        and Rates of Return, The Cost of   advances in Information Technology                                                               its end goal is to advise management
        Capital, Risk, Capital Budgeting, and   and the responsibility that IT                                                              on how to optimize business
        Diversification.              professionals and users have in                                                                       practices and processes based on
                                                                                                                                            cost efficiency and capability. Cost
        Abu Dhabi University | Undergraduate Catalog 2026 - 2027                                              Abu Dhabi University | Undergraduate Catalog 2026 - 2027
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