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ACC 399-P - Project in responsibilities of auditors, including different scenarios. Finally, the of agreement between Abu Dhabi information. The course covers the ACC 400 Government and Not-
Accounting ethical considerations and the course discusses the value-added tax University and the Chartered Institute main financial statements namely the for-Profit Accounting
Credit Hours: 3 importance of internal control, as and introduces the students to the of Management Accountants (CIMA). balance sheet, the income statement, Credit hours: 3
Prerequisites: Consent of well as the auditor’s report and other knowledge and skills needed to apply The learning outcomes of the course and the statement of cash flow. Prerequisites: ACC 304
Department attestation services. UAE VAT practice, rules, computation, are matched with the operational In addition, the course covers the This course presents the principle
This course provides students with ACC 407 - International and filling. level modules in the CIMA 2019 various techniques to emphasize of accounting, control, and financial
syllabus - E1, P1 and F1- which are
the comparative and relative
an opportunity to conduct original Accounting ACC 311 - Data Analytics in defined as follows: importance of the data presented reporting in governmental and
business research projects on a Credit hours: 3 Accounting and to evaluate the position of the non-profit organizations. Students
subject that is of interest to them Prerequisites: ACC 304 Credit hours: 3 • E1 - Managing Finance in a Digital firm. These techniques include ration will be able to differentiate
under the guidance of an assigned Prerequisites ACC 201 World; analysis, common size analysis and between the sources of accounting
faculty supervisor. Students have The global economy is best • P1 - Management Accounting (MA); study of differences in components standards for various public and
the opportunity to conduct business characterized by a new economic Data analytics is transforming • F1 - Financial Reporting (FR). of financial statements among private sector organizations while
research and gather relevant data, and corporate world in which business processes and has For students who are not planning industries. The information derived performing the steps necessary
to integrate and apply knowledge national boundaries are losing major implications for accounting. from these types of analysis help to prepare government financial
and skills learned in preceding their importance. Multinational and The objective of this course is to sit immediately in the CIMA in determining the overall financial statements. Moreover, an application
Operational Case Study exam, the
courses. The students are expected local firms need to be aware of the to introduce and develop a data course will provide an integrative position. Finally, the course focuses of the modified accrual basis of
to move beyond mere examination of linkages, ramifications, conditions, analytics skill set which will prepare on the importance of cash flow as accounting in the recording of typical
secondary sources and to investigate and demands of the global economy. the students to add value to approach to management it provides an explanation of the transactions of capital projects, debt
accounting, financial reporting
primary and documentary sources. International Accounting looks organizations in data driven business changes occurred in the firm’s cash service, and permanent funds will be
The course is meant to reinforce at how to produce accounting environments. The students will and taxation, and organizational balances for a specific period. introduced.
management. Building on prior
the learning process by conducting information that reflects this understand the role that data knowledge from different functional ACC 408 - Internal Audit
practical business research as well as, international reality for both external analytics plays in modern accounting ACC 312 - Accounting for Oil and
reporting and presenting business and internal users. The course practices. They will learn how to disciplines across the CoB curriculum, Gas Credit hours: 3
the course is intended to help
project results in a formal manner. takes in all the technical accounting use data analytics to optimize Credit hours: 3 Prerequisites ACC404
problems in Financial Accounting, performance, manage risk, and develop higher level analytical and
ACC 401 - Advanced Accounting Cost Accounting, Management identify process improvements. The critical thinking skills needed by the Prerequisites ACC 304 + ACC 306 This course provides students with
Credit hours: 3 Accounting, and Auditing that have students will study how to master students to begin their professional An introduction to oil and gas updated knowledge and skills related
Prerequisites: ACC 304 a bearing on the conduct of foreign data, to perform test plans and to careers as Management Accountants accounting with emphasis on to the internal audit profession. It
operations. In addition, globalization analyze the results. They will also or Finance Officers. covers six main topics, foundations
This course provides a and the information revolution have accounting for costs incurred of internal auditing—independence
comprehensive study of business rendered the development and learn and practice techniques to ACC 499 - Special Topics in in the acquisition, exploration, and objectivity of internal auditor,
combinations and the preparation application of appropriate accounting visualize and communicate the Accounting development, and production of proficiency and due professional
of consolidated financial statements. systems a priority. results of analysis. Students will also Credit hours:3 oil and natural gas using full cost care, quality assurance and
It also covers accounting for explore how these analytical tools Prerequisites: ACC 304 accounting methods; also covers improvement programs, governance,
partnership, partnership liquidation ACC 409 - Taxation can be used in auditing, managerial joint interest accounting, gas pipeline risk management, internal control,
and accounting for branches. Credit Hours: 3 accounting, and financial statement The objective of this course is to accounting, required disclosures for and fraud risks. Students will apply
analysis
introduce students to current issues
oil and gas activities, and analysis
ACC 404 - Auditing Prerequisites: ACC 304 and recent developments in the files of oil and gas companies’ financial the gained knowledge and skills
through a field project. In addition,
Credit Hours: 3 This course is designed to introduce of accounting. Topics offered will statements. this course leads and prepares
Prerequisites: ACC 304 the undergraduates to the key Major Electives depend on special faculty expertise in Upon completion of this course, the students for the first exam in
tax concepts and tax role in the particular areas within the accounting the Certified Internal Auditor “CIA”
This course aims to provide a major. While the topics covered can you will be able to recognize costs
comprehensive understanding of country’s economy. Specifically, vary each semester the course is between oil and gas and non-oil certificate. The students will become
this course aims to equip students
auditing by combining theoretical with needed competencies to ACC 310 - Introduction to CIMA offered, a student is not supposed to and gas companies; analyze drilling, familiar with risk assessment and
response, in addition to evaluating
knowledge with practical application. apply direct and indirect tax Professional Diplomas have more than one Special Topics development and non-drilling
And designed to develop the rules and techniques; including Pre-requisites: ACC 201 + FIN 200 + in Accounting course listed in his/her exploration costs; evaluate ethical and measuring the internal control
student’s ability to think critically, MIS 200 + MGT255 + MKT transcript. issues on acquiring rights in mineral in business. This course will offer the
solve problems, and communicate individuals; business, property, and 200 interests and surface rights; apply full students details about the internal
UAE value-added tax. The course
effectively, all of which are crucial begins with an introduction to the Co-requisites: ACC 302/FIN 302 FIN 302 - Financial Statements cost accounting on global markets auditing standards and identify
the importance and procedure of
skills for an auditor to have for tax concepts and the implications Analysis and report financial results according
continuous learning. It covers several of taxation on the country’s This course is specifically designed Credit hours: 3 to regulations. the Certified Internal Auditor “CIA”
theoretical and practical knowledge, to help CoB students to prepare Prerequisites: FIN 200 certificate managed by the Institute
including the role of auditors, economy, followed by tax filing for the Operational Level Case of Internal Auditors (IIA).
status and principles of individual
essential auditing concepts, evidence taxable income, deductions, and Study exam and attempt to obtain The objective of this course is to
gathering, and independence. exemptions. Corporation and the CIMA Diploma in Management understand how to read, interpret
Also, delves into the professional Accounting, as per the memorandum and analyze financial statements
property tax computation under
Abu Dhabi University | Undergraduate Catalog 2026 - 2027 Abu Dhabi University | Undergraduate Catalog 2026 - 2027