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This course aims at introducing the financial accounting principles used in the preparation of financial statements. The course covers the preparation of financial statements. It also covers the accounting cycle in both service and merchandising organizations. In addition, the course covers, in details, the problems of accounting measurement and disclosure of financial position.
This is an introductory course to the discipline of Cost & Managerial Accounting. As College requirement, it is conceptually oriented. The course focuses on the role accounting as an information system can play inside an organization to help its various levels of management in performing their functions efficiently. It is designed to introduce that role to students with different specialization interests, not only those with interest in accounting. Generally, the course discusses the basic cost concepts, analyses and methods of measurement, some of the tools available for the managerial accounting function, the types of information a cost and management accounting system can provide to help the manager.
This course develops required topics to facilitate the transition from financial accounting principles to the large environment of financial reporting in order to prepare students for professional accounting careers. It covers the accounting and reporting process in conjunction with the development of accounting theory. Every accounting topic is treated from the perspective of IFRS. The course includes the environment and conceptual framework for the development of financial accounting standards by the IASB [topic 1]; the concepts and techniques that underlie the preparation of financial statements [the Income Statement, Retained Earnings Statement and the reporting of other comprehensive income, revenue recognition, accounting changes and error corrections, as well as the statement of financial position and the statement of cash flows] [topics 2 and 3]; and financial statement analysis [topic 4].
This course expands the knowledge acquired in fundamentals of financial accounting and intermediate accounting 1. It develops required topics to facilitate the transition to the large environment of financial reporting. Intermediate accounting 2 is devoted to apply international accounting principles and standards related to recognition and valuation of assets (topic 1), liabilities (topic 2) and equity (Topic 3). Consequences of these issues on financial reporting and financial statements are discussed.
This course is designed to enable accounting students to understand the principles of and handle the accounting procedures of the various modes of Islamic financial transactions. It covers topics such as: The basic principles of Islamic accounting and finance relationship with the Islamic banking and finance, zakat, takaful, insurance and awqaf; the distinctive features of Islamic financial institutions; Accounting for the main Islamic modes of deposits and financing (Murabaha, Mudaraba, Musyaraka and Ijarah); and Financial statements of Islamic banks and Takaful companies with emphasis on zakat. While the course is based on AAOIFI accounting standards, the fact that many countries adopt IFRS for the Islamic Financial Institutions, it is imperative to discuss the differences between IFRS and AAOIFI as well as the application of some IFRS and AAOIFI standards.
This course will introduce the student to the auditing profession. Topics emphasized will include the necessity of the auditing function, professional ethics, the design of audits and approaches, the auditor’s objectives, responsibilities, and liabilities in relation to a company’s financial statements. The student will become familiar with the auditor’s approach to various audit decisions based upon a company’s internal control systems and the documentation required under Generally Accepted Auditing Standards (GAAS). Additionally, the student will be exposed to audit processes undertaken as an external, internal, compliance and operational auditor. Finally, the student will learn about the formation of the auditor’s opinion and writing the audit report.
The primary objective of this course is to provide students with an appreciation of the variety of accounting systems prevalent worldwide and the extent, causes and possible effects of the international diversity of financial accounting and reporting. Students get an overview of the main topics in international accounting and an introduction to the international dimensions of financial statement analysis. They will learn about differences in financial measurement and reporting practices that exist internationally, the reasons for these differences, their resultant financial statement effects and methods that they can employ to cope with such differences. Students will also learn about the international financial reporting standards (IFRS) movement and the implications of reading financial statements based on IFRS.
This course introduces the theory and concepts underlying accounting, control, and financial reporting in governmental and non-profit organizations with an emphasis on funds and fund accounting. It acquaints students with the budget cycle for governmental organizations. It also covers the financial accounting and reporting for colleges, universities, and health care organizations.
The course focuses on the design and operation of various cost accumulation systems such as job costing, process costing, activity based costing and standard costing, as well as the role management accounting as an information system can play in an organization to help the various levels of management to perform their functions efficiently and effectively. The course introduces the student to such management accounting concepts as budgeting, variance analysis, short term and long term decision analysis, and various cost allocation methods.
This course describes the features of the oil and gas industry and provides the fundamentals of accounting treatments of oil and gas operations such as exploration, drilling, development, and production. It covers the accounting standards related to oil and gas activities especially successful efforts method. An overview of the full cost method is also provided.
This course will introduce the student to the internal auditing profession. Topics emphasized will include the necessity of the internal auditing function, corporate governance, risk analysis and management, internal control frameworks professional ethics, the design of audits and approaches, the auditor’s objectives, responsibilities, and liabilities in relation to a company’s financial statements. The student will become familiar with the auditor’s approach to various audit decisions based upon a company’s internal control systems and the documentation required under Generally Accepted Auditing Standards (GAAS). Additionally, the student will be exposed to audit processes undertaken as an external, internal, compliance and operational auditor. Finally, the student will learn about the formation of the auditor’s opinion and writing the audit report.
This module provides the students with the knowledge and skills to exercise judgment in the management of the audit process and in the application of audit techniques by analysing, evaluating and concluding on the audit engagement and other assurance issues in the context of best practice and current developments. The emphasis of this course is on the auditor’s decision making process and on providing the students with the concepts in auditing related to determining the nature and amount of evidence the auditor should accumulate after considering the unique circumstances of each engagement. After studying this course, students will be familiar with understanding the detailed audit verification techniques in cycles, acquire skills and knowledge for the audit of a computerised accounting system, acquire a broad range of auditing competencies including leadership, teamwork communication (written and oral), strategic planning, critical and integrative thinking, Risk analysis, research, and project management; as well as critically evaluate and assess some contemporary issues in auditing.
This course aims at helping students to learn accounting information systems (AIS) concepts and applications. It includes a general view of AIS and its environment and components, accounting cycle, review of the recent information technology, and the use of an accounting software package..
This course aims at helping students to learn advanced accounting systems concepts and applications. It includes a view of Databases, integrated accounting systems, computer crime and ethics, computer control for AIS, and accounting on the Internet. It also acquaints students with using an accounting software package.
This course covers the conceptual basis and practical aspects of accounting for business combinations. It focuses on financial accounting and reporting in the following topical areas: consolidated financial statements, foreign currency transactions, and the translation of financial statements of foreign affiliates. The course educational objectives are set to meet the financial reporting demands of today’s globalized and complex business environment. This environment is characterized by mergers and acquisitions as well as business transaction that transcend national boundaries for which a broader set of skills are required. These skills are: (1) communication, (2) research, (3) analysis, and (4) judgment. To develop these skills, this course adopts an experiential approach to learning and teaching where real life business information and students own everyday experiences are drawn upon to demonstrate concepts explored. In particular, the course aims to gain fundamental knowledge and clear understanding of the issues related to accounting for business combinations, accounting for foreign currency transactions, and the translation of financial statement denominated in foreign currency.
This course focuses on various advanced management accounting topics. The unit provides an insight into some contemporary management accounting practices/techniques. It covers two main perspectives: strategic management accounting techniques and performance management/measurement and controlling techniques
This course helps students to clearly identify the elements of accounting theory and then relate these elements to significant problem areas in accounting. The students should thus acquire an increased depth of understanding of the major problem areas of accounting and the related standards going well beyond a mere technical grasp of debts and credits. This course is a sequential course to other accounting courses in that it furnishes students with necessary knowledge of the theoretical framework of financial accounting. After successful completion of those recording and reporting financial accounting courses, students are ready to learn about the theoretical concepts and framework behind accounting processes. The Financial Accounting Standards Board (FASB) contributes to the development process of ethical standards and accountants are required to apply their knowledge and skills and make decisions according to the Code of Ethics and Professional Code of Conduct. This course refers to issues of ethical standards (throughout the whole chapters) to enhance the application of students to such standards. Students are expected to be assessed in case studies of ethical standards.
This final capstone course in the accounting courses sequence is designed to extend and integrate the student’s understanding of theoretical and practical issues in accounting, including the analytical and decision making processes for business enterprises. Further development of theoretical and practical issues from prerequisite courses and reinforcement of communication skills (writing, discussion, and presentation) are central elements of this course.
This is a foundation pre-requisite course for those who do not have a first degree in accounting or business. The course introduces financial accounting, its role, nature, purpose and limitations of accounting conventions. Regulatory accounting framework. Financial statements construction, use and interpretation. Legal and economic considerations including elements of taxation. Basic principles of corporate governance. The course also covers introduction to finance. The financial system and flow of funds. The financial decisions of firms, investment appraisal, and life-cycle financial planning. The module also introduces managerial accounting.
This is a foundation pre-requisite course for those who do not have a first degree in accounting. In this course, students will learn the environmental and theoretical structure of financial accounting, the accounting process, and preparation of an income statement, balance sheet and statement of cash flows. Students will also learn how to measure income, do profitability analysis and to apply time value of money concepts to financial accounting measurements. In this course students will learn how to account for the economic resources and liabilities of an enterprise.
This is a foundation pre-requisite course for those who do not have a first degree in accounting. Students study the information needed by managers to plan, monitor, and improve their critical processes, products, and services. This course stresses the application of information technologies to tasks such as measuring costs to produce, market, and deliver products and services; planning via flexible budgets and cost volume profit analysis; Students communicate implications of their analyses to stakeholders using database, spreadsheet, and word processing skills.
This course helps students understand how companies run their businesses. The course provides students with high technical skills and advanced accounting concepts. Particular attention is paid to accounting for business combinations and consolidated financial reporting. Additional topics may include foreign currency translation and hedging, segment reporting, international financial reporting standards, and accounting for not-for-profit organizations.
This course is designed to help students appreciate the role of accounting and the functions accounting performs inside and outside the business entity. It comprises two distinct but related components: (1) Financial accounting and the development of financial accounting systems that perform stewardship and governance functions of business entities. Students will be exposed to issues related to agency relationships, financial reporting, concepts and theoretical foundations underlying financial statements, financial statement analysis and diagnosis, use of accounting information in managerial planning, decision making, control, and performance evaluation. (2) Managerial accounting, covering internal cost management, cost control, cost analysis in developing organizational budgets, performance evaluation, and strategic decision making.
This course covers financial and management accounting tools and techniques applied in economic decision-making in a variety of organizational contexts. It addresses how managers use accounting information to choose strategies, implement them into day to day management and communicate with internal and external stakeholders. Upon completion of the course students would have gained ability to understand, financial statements and statement analysis, make capital investment decisions, the effects of overhead costs on Product costing and Pricing, various methods of building operational budgets and be familiar with modern Process Management and Accounting and making capital investment decisions.
The course helps students develop their ability to understand accounting analysis and governance in a way that suits the needs of those who are looking to improve their decision making process as entrepreneurs, mangers or executives. The course uses practical examples and real-world cases, including more recent frauds and scandals, to enhance the discussions of accounting analysis. It provides valuable guidance to assess risks, measure performance and conduct valuations processes to create shareholder value. It discusses corporate governance systems and mechanisms as evidenced by the role of boards, institutional investors, transparency (i.e., disclosure, internal control, and audit), and other internal and external mechanisms. It links the roles and responsibilities of all those involved in corporate governance and the financial reporting process to improve the quality, reliability, relevance, and transparency of accounting information.
"The main objective of this course is to discuss ways management accounting tools/techniques can be used for strategic planning, control and performance measurement. It is divided into four interrelated parts: 1) accounting and strategic management, where it sheds light on using management accounting tools to help in utilising organisational resources in pursuit to achieve strategic goals; 2) performance measurement/management at various organisational levels, whereas it provides participants with frameworks of measuring/managing organisational performance in relation to overall strategy; 3) strategic investment decisions and control; and 4) using management accounting tools in addressing issues related to environmental awareness as a strategic objective. "
This course focuses on students understanding of the design of advanced accounting control systems and decision-making techniques for manufacturing and service organizations. The course is relevant for profit, non-profit, public and private sector organizations. The course also draws on recent research to explain how accounting systems function in different organizational and social context. As well as further develops students’ technical and contextual grasp of management accounting and its many roles.
The aim of this course is to enable students to understand: the social importance, nature and objectives of the audit function; the audit process and the principles of audit practice, and evaluate their relevance for wider processes of accountability and governance. This course develops students' knowledge of auditing, attest, and assurance services in traditional and e-business environments. Topics include the role of such services in society, evidence relevance and reliability, materiality, risk and control, information integrity, and methods of verification.
This course provides an understanding of the ownership and control problems of the business enterprise, and the different corporate governance systems and mechanisms that attempt to resolve these issues. The course focuses on the original and contemporary problems of how to establish effective ownership and control of businesses. The course also offers an understanding of the different institutional, cultural and political contexts in which businesses function. Different approaches are then discussed at the global and local levels to delve into the complexities of concepts of transparency, corporate social responsibility, sustainability and accountability.
The course focuses on conceptual framework of financial reporting, including issues of definition, valuation and presentation of contents of financial reports. The course explains alternative approaches to presenting profit and loss information. It discusses the reasons of moving towards a concept of comprehensive income and what this means for users of accounts. The course addresses important issues such as the impact of harmonisation on accounting standards, accounting earnings quality in an international context, the impact of corporate governance, and earnings management.
This course takes a user-oriented approach to the study of financial statements. It helps students use the information provided in financial statements to make reasoned decisions in different business environments. The course focuses on the analysis and interpretation of corporate financial statements and explains how competitive forces and business strategies affect firms’ financial statements. The course also provides the student with the knowledge and ability to identify how and when firms are managing earnings and manipulating other items in financial statements.
This course examines a wide range of fundamental managerial techniques used by companies in their internal planning and control functions. In particular, it focuses on (a) techniques useful in analyzing and managing costs and profits and (b) control systems (e.g., performance evaluation) that cater to large and decentralized business enterprises. In addition students are expected to develop analytical skills necessary for making cost-related decisions, capital budgeting and evaluating alternative designs of control systems.
This course helps students develop applied professional research skills in accounting and auditing. The course provides concrete applied research guidance. It discusses relevant sources and methods to research standards issued by FASB/IASB and to find solutions to current accounting problems. The course also emphasizes how applied research could generate empirical results that advance professional interests and capabilities. Students will be expected to work in groups and reflect on their own practice, utilizing the knowledge they have accumulated in other core courses, and give presentations on specific topics.
This elective course will be tailored depending on the professional background of the students enrolled in it. Topics covered (but not all) should be related to issues in management accounting and financial management in government and public sector, and not-for-profit organizations. In addition, topics selected can cover issues related to Ecommerce Business and the role of budgeting in governmental and not-for-profit organizations.
This elective course will build on some of the material covered on the core modules relating financial statement and risk detection. Internal audit is one of the most important and basic business functions that are increasingly gaining more importance, especially after many corporate collapses such as Enron and WorldCom. Topics covered include the Enterprise Risk Management (ERM) framework, business risks, fraud risk and controls, building risk-based audit plans, and more.
This elective course is designed for students with special interest in Islamic financial institutions. Some Islamic financial institutions are allowed to prepare financial statements using AAOIFI standards. The course explains how these standards are implemented and addresses the impact of Sharia’a compliance on a firm value. This course discusses these standards and reveals their impact on the disclosure adopted by Islamic financial institutions. Key differences between AAOIFI and IFRS will also be highlighted in this course.
This elective course analyzes the legal and regulatory issues facing businesses, with an emphasis on how those issues affect businesses seeking to enter the international marketplace. Students will learn how the major markets regulate from the inside out and how the global community regulates, via treaty, multinational organizations. The course also examines how law creates both advantages for and limitations upon international transactions. Students will explore tools for facilitating the advantages and appreciating the limitations with particular focus on issues of international trade, international contracts and international dispute resolution.
This is an elective course that compliments managerial accounting courses in the core. This course provides an introduction to the role of financial and nonfinancial information for planning and control decisions, emphasizing the strategic role of the management accountant in the organization. It emphasizes strategy and the application of concepts and practices of management accounting on economic and noneconomic decisions. Topics include: cost behavior and estimation; cost analysis for planning and control decisions including value chain analysis, target costing, quality costs, customer value measurement systems, and benchmarking; cross-functional teams; activity-based management; contemporary budgeting techniques and environmental accounting issues.
This elective course highlights some of the main issues that need particular attention within the financial reporting area. These topics include, but not limited to, issues of uncertain tax positions, XBRL, issues of fair value, servicing assets and liabilities, issues of complexity in financial reporting, derivatives, and pensions.
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