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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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