Degree Structure
College
Business Administration
Department
Accounting
Level
Undergraduate
Study System
Courses
Total Credit Hours
123 Cr. Hrs.
Duration
4 Years
Intake
Fall and Spring
Language
English
Study Mode
Full Time
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Degree Overview
The accounting program prepares the students to pursue their graduate studies and/or start their careers at many types of organizations such as public accounting firms, financial institutions (e.g. banks and insurance companies), business and industrial corporations, governmental agencies, non-profit organizations and sole proprietorships, partnerships and corporations.
The accounting program is recognized by several professional associations such as Association of Chartered Certified Accountants (ACCA - UK), Institute of Chartered Accountants in England and Wales (ICAEW), Chartered Institute of Management Accountants (CIMA - UK), Institute of Internal Auditors (IIA - USA), and Certified Public Accountants (CPA - Australia).
Students will also be academically prepared to take prestigious professional certifications such as the UAE Chartered Accountants (UAECA), Certified Management Accountants (CMA - USA), and Master of Professional Accounting. The accounting program provides comprehensive internship training, professional workshops and seminars, and hands-on technology.
The Bachelor of Science program in Accounting requires that a student complete 123 credits of courses and attain a minimum Cumulative GPA of 2.00 during their study duration.
What You Will Learn
By pursuing an accounting degree, you will develop skills in budgeting, forecasting and internal control. These skills are essential for effective financial management and decision-making within an organization. Also, it prepares the students to pursue their graduate studies and/or start their careers at many types of organizations such as public accounting firms, financial institutions (e.g. banks and insurance companies),
Business and industrial corporations, governmental agencies, non-profit organizations and sole proprietorships, partnerships and corporations.
University Requirements
College Requirements
Degree Requirements
B.Sc. in Accounting (123 Credits)
| - | University Requirements (UR) | College Requirements (CR) | Program Requirements (PR) | Total |
| Mandatory Core Courses | 18 | 48 | 21 | 87 |
| Electives CoreCourses | 6 | 6 | 9 | 21 |
| Minor Courses | - | - | 15 | 15 |
| Total | 24 | 54 | 45 | 123 |
Note: UR: University Requirement, CR: College Requirements, PR: Program Requirements.
i.University Requirements:
Every student is required to take 24 credit hours of general education courses. Eighteen (18) mandatory credit hours and (6) elective credit hours as indicated in the University section (General Education).
ii. College Requirements:
Every student in the College of Business Administration – irrespective of specialization – is required to complete 54 credit hours of General Business courses, 48 credit hours are mandatory core courses and 6 credits core elective courses. These courses consist of foundation and skill courses required of all business students. Descriptions are presented in the introductory pages of the College of Business Administration section in this bulletin.
A. Remedial Courses
Students whose high school certificate's track is Literature must take a Remedial Mathematics. Students whose High School certificate is in science and business studies may directly take Mathematics for Business course.
B. Mandatory Courses
Every student in the CBA – irrespective of specialization – is required to complete 54 (48+6) credit hours of General Business courses. Following are the 16 mandatory courses (48 credit hours).
| Course Number | Course Title | Credit Hours | Prerequisites |
| 0301120 | Financial Accounting | 3 | None |
| 0301211 | Managerial Accounting | 3 | None |
| 0302160 | Principles of Management | 3 | None |
| 0302170 | Principles of Marketing | 3 | None |
| 0302250 | Legal Environment of Business | 3 | 0302160 |
| 0302262 | Organizational Behavior | 3 | 0302160 |
| 0302350 | Ethics and Islamic Values in Business | 3 | 0302250 |
| 0302361 | Operations and Supply Chain Management | 3 | 1440264 |
| 0302461 | Research Methods | 3 | 1440264 |
| 0302467 | Strategic Management | 3 | Senior Standing |
| 0308151 | Principles of Microeconomics | 3 | None |
| 0308230 | Financial Management | 3 | None |
| 0308252 | Principles of Macroeconomics | 3 | 0301151 |
| 1440100 | Mathematics for Business | 3 | - |
| 1440264 | Business Statistics | 3 | 1440162 |
| 1503130 | Introduction to BIS | 3 | None |
Note 1: Equivalent to 0302311 - Operations Management
Note 2: Equivalent to 0302461 - Business Research Methods and 0302473 - Marketing Research Methods
Note 3: Equivalent to 0303130 - Introduction to MIS
C. Elective Core Courses
Each student in the college must successfully complete 6 credit hours from the following:
| Course Number | Course Title | Credit Hours | Prerequisites |
| 0301327 | Taxation and Zakat | 3 | 0301120 |
| 0301425 | Financial Statement Analysis | 3 | 0301120 |
| 0302254 | Business Communication | 3 | 0202112 |
| 0302383 | Business and Government | 3 | 0302160 |
| 0308334 | Real Estate Finance | 3 | 0308230 |
| 0308450 | Money and Banking | 3 | 0301252 |
| 1503211 | Business Analytics | 3 | 1503130 |
| 1503228 | E-Business | 3 | 0303130 |
Note 1: Minimum 75 Credit Hours/ Department Approval
iii- Program Requirements:
The Department of Accounting requires students to take 30 credit hours in the specialization and 15 credit hours to be used from a minor from an approved list. The specialization courses are divided into Mandatory and elective courses as follows:
Major in Accounting
A. Mandatory Core Courses:
The list of the mandatory core courses of the Accounting program encompasses the 21 credit hours summarized in the table below.
| Course Number | Course Title | Credit Hours | Prerequisites |
| 0301310 | Cost and Management Accounting | 3 | 0301211 |
| 0301321 | Intermediate Accounting I | 3 | 0301120 |
| 0301322 | Intermediate Accounting II | 3 | 0301321 |
| 0301329 | Accounting Internship | 3 | Note 1 |
| 0301420 | Advanced Financial Accounting | 3 | 0301321 |
| 0301421 | Auditing Principles | 3 | 0301321 |
| 0301429 | Accounting Seminar | 3 | 0301321 |
Note 1: Minimum 75 Credit Hours/ Department Approval
B. Elective Core Courses:
The Accounting program requires 9 credit hours of core elective courses chosen from the following list:
| Course Number | Course Title | Credit Hours | Prerequisites |
| 0301324 | Government and Non-Profit Accounting (Arabic) | 3 | 0301120 |
| 0301325 | International Accounting | 3 | 0301321 |
| 0301327 | Taxation and Zakat | 3 | 0301120 |
| 0301343 | Accounting Information Systems | 3 | 0301120 |
| 0301414 | Advanced Management Accounting | 3 | 0301211 |
| 0301425 | Financial Statement Analysis | 3 | 0301120 |
| 0301426 | Special Topics in Accounting | 3 | 0301321 |
| 0301428 | Internal Audit | 3 | 0301321 |
C. Minor in Accounting Courses
The Department of Accounting offers a minor in Accounting to all Business Administration students. To satisfy the minor requirement, students must successfully complete five courses (15 credit hours) from the following list:
| Course Number | Course Title | Credit Hours | Prerequisites |
| 0301310 | Cost and Management Accounting | 3 | 0301211 |
| 0301321 | Intermediate Accounting I | 3 | 0301120 |
| 0301322 | Intermediate Accounting II | 3 | 0301321 |
| 0301324 | Government and Non-Profit Accounting (Arabic) | 3 | 0301120 |
| 0301325 | International Accounting | 3 | 0301321 |
| 0301327 | Taxation and Zakat | 3 | 0301120 |
| 0301329 | Accounting Internship | 3 | Note 1 |
| 0301343 | Accounting Information Systems | 3 | 0301120 |
| 0301414 | Advanced Management Accounting | 3 | 0301211 |
| 0301420 | Advanced Financial Accounting | 3 | 0301321 |
| 0301421 | Auditing Principles | 3 | 0301321 |
| 0301425 | Financial Statement Analysis | 3 | 0301120 |
| 0301426 | Special Topics in Accounting | 3 | 0301321 |
| 0301428 | Internal Audit | 3 | 0301321 |
| 0301429 | Accounting Seminar | 3 | 0301321 |
Note 1: Minimum 75 Credit Hours/ Department Approval
Course Description
Descriptions of all courses offered by the Accounting program are given below:
| 0301120 | Financial Accounting |
| Prerequisite: | None |
| This course introduces students to accounting concepts underlying financial statements. It focuses on the analysis, measurement, and reporting of business transactions to users of financial statements. It also examines the uses and limitations of accounting information for investment and credit decisions. | |
| 0301211 | Managerial Accounting |
| Prerequisite: | None |
| This course explores the role of accounting information in managing organizations. It focuses on the fundamental concepts and analysis techniques used in generating management reports. The course also provides practical applications on how these concepts and techniques are used for planning operations, controlling activities, decision making, and performance evaluation. | |
| 0301310 | Cost and Management Accounting |
| Prerequisite: 0301211 | Managerial Accounting |
| This course examines the techniques, systems, and procedures used for planning, control, and decision-making. Topics include cost accumulation and allocation, product and process costing, transfer pricing, flexible budgeting, and variance analysis. | |
| 0301321 | Intermediate Accounting I |
| Prerequisite: 0301120 | Financial Accounting |
| This course builds on and extends the material covered in Financial Accounting. It covers the conceptual framework of accounting and organizations involved in setting accounting standards, measurement and disclosure issues of financial reports, and the theory and practice of accounting for assets. | |
| 0301322 | Intermediate Accounting II |
| Prerequisite: 0301321 | Intermediate Accounting I |
| This course discusses the theory and practice of accounting for liabilities, shareholders' equity and earnings per share, leases, and pension accounting. It covers applicable accounting standards, measurement, and related disclosure issues. | |
| 0301324 | Government and Non-Profit Accounting (Arabic) |
| Prerequisite: 0301120 | Financial Accounting |
| This course studies the theory and application of financial accounting systems in UAE governmental and non-profit organizations. It focuses on budgeting and accounting for governmental revenues and expenditures. | |
| 0301325 | International Accounting |
| Prerequisite: 0301321 | Intermediate Accounting I |
| The global challenges of doing business recently require accountants and managers to be aware of international financial complexities and to have knowledge relevant to solving problems arising from the increasing pace of international business, finance, and investment. This course offers students a perspective similar to what they will experience in the business world. | |
| 0301327 | Taxation and Zakat |
| Prerequisite: 0301120 | Financial Accounting |
| This course develops knowledge and skills relating to tax and zakat systems applicable to individuals and companies. It focuses on UAE-based taxation and provides an introduction to the UK-based tax system from a personal income tax and corporate tax perspective. | |
| 0301329 | Accounting Internship |
| Prerequisite: | Minimum 75 Credit Hours and Department Approval |
| This course provides practical training in accounting according to an approved plan. Each student must complete a minimum of four weeks of full-time supervised training in an organization designated by the College in cooperation with the University training office. | |
| 0301343 | Accounting Information Systems |
| Prerequisite: 0301120 | Financial Accounting |
| This course examines the role and function of computerized accounting information systems in processing business transactions and storing accounting data necessary for planning, decision-making, and control of organizations. It also covers designing, creating, and maintaining accounting records. | |
| 0301414 | Auditing |
| Prerequisite: 0301322 | Intermediate Accounting II |
| This course provides a comprehensive overview of the auditing process and procedures, including audit planning, evidence gathering, and report writing. It also addresses the ethical and legal responsibilities of auditors and recent developments in auditing standards. | |
| 0301416 | Forensic Accounting |
| Prerequisite: 0301322 | Intermediate Accounting II |
| This course covers the principles and techniques used in forensic accounting and fraud examination, including investigation of financial crimes, detection and prevention of fraud, legal aspects of forensic accounting, and case studies of significant frauds. | |
| 0301420 | Financial Statement Analysis |
| Prerequisite: 0301322 | Intermediate Accounting II |
| This course provides students with an understanding of financial statement analysis techniques used by investors, creditors, and other stakeholders to evaluate the financial performance and position of an organization. Topics include ratio analysis, trend analysis, and cash flow analysis. | |
| 0301430 | Advanced Accounting |
| Prerequisite: 0301322 | Intermediate Accounting II |
| This course covers advanced topics in accounting, including accounting for business combinations, consolidations, and foreign currency transactions. It also examines accounting issues related to partnerships, joint ventures, and segment reporting. | |
Career Path
Our students have the chance to forge enduring career trajectories, emerging as tomorrow's leading professionals. They secure positions across public and business sectors, including public accounting firms, financial institutions like banks and insurance companies, various corporations, governmental agencies, not-for-profit organizations, as well as sole proprietorships, partnerships, and corporations. Possible Accounting positions include:
- Financial Accountant
- Cost Accountant
- Certified Public Accountant
- Financial Consultant
- Insurance Adjuster
- Auditor
- Public Accountant
- Financial Controller
- Payroll Accountant
How will you make an impact?
Every student’s journey at UoS and beyond is different, which is why our Career & Professional Development team provides personalized career resources to help students make an impact for years to come.
