0501202

Business Ethics

This course provides students the practical knowledge and methods of addressing ethical issues and challenges faced by the managers throughout their professional business arena. It will draw on a variety of materials and experiences as a basis for analyzing and evaluating the manager’s and the firm’s options and decisions. Discussions on various other topics like theories of ethics, the importance of ethics in attaining business success, exploring ethical issues and considerations within a business environment, and varied frameworks for analyzing and resolving real-world ethical issues are also the part of this course. Emphasis will be placed upon the manager’s social and environmental responsibilities to a wide variety of stakeholders, including employees, customers, and the public. Student engagement in discussion of several case studies from real-world applications.

0501403

Business Law

This course intends to provide students with the necessary understanding for the legal and regulatory environments within which business organizations operate. It focuses on the important legal concepts and principles relevant to doing business in UAE in particular. Among the topics that are discussed in this course are forms of business organizations, essentials of contracts and agreements, ethical and legal elements of doing business, negotiable instruments, agency, insurance dealings, and employment law.

0501220

Business Reporting

This course introduces all aspects of written and oral communication applicable to the business world to the students. The course focuses on reporting mechanisms for business, industry, and government. Furthermore, written business correspondence (memos, letters, reports, e-mail, and resumes); analysis and interpretation of business problems; basic writing, editing, and presentation skills; and interpersonal communication; and ethical and legal considerations in the communication process are also included in the course that helps students to enhance their knowledge and communication skills.

0501204

Business Research Methods

This course aims to provide students with the necessary skills and knowledge to determine the information necessary to address the identified basic or applied research problem and, using these skills and knowledge, develop an actionable research proposal. By taking this course, students will gain an understanding of relevant approaches, elements, and stages of undertaking a research enquiry to provide insights to solving a relevant business problem. Students will develop core competence required to carry out a research enquiry, including identifying and formulating research problems, setting appropriate research objectives, explores qualitative and quantitative research methods, connects the research with existing literature, selecting, and applying appropriate research approaches, secondary and primary data collection and instruments, sampling and analysis methods, as well as the importance of ethical conduct in business research. This course discusses different methods and techniques essential to the execution of effective, coherent, and rigorous research for informed business decisions and practices

0501201

Introduction to Management

This course provides students with foundational knowledge and skills concerning the role and functions of management. This course introduces the theories, concepts, and frameworks of management and how these lead to the effective management of an organization. These frameworks support critical analysis of individual and organizational operations, performance to business opportunities and pressures to explore the four critical dimensions of planning, organizing, leading and controlling within an organization. These insights enable students to identify their role as future managers and to map their contribution to creating value in both an individual and organizational level.

0503201

Managerial Finance

The course is a core requirement for undergraduate business programs and introduces business finance. It provides insights to students about conceptual framework of financial management at the introductory level, covering major financial theories, practical tools and analysis used in financial decision-making. The core topics include financial statement analysis, financial markets and institutions, time value of money, bond and stock valuation, the relation between risk and return, cost of capital, capital budgeting, leverage, as well as working capital management.

0509102

Mathematics for Business

The course introduces students to the language of algebra and its different topics. Topics include operations with real and complex numbers, graphing first and second-degree equations, fractions, and solutions of equations (linear, quadratic, and logarithmic). The course portrays algebra as a logical extension of arithmetical processes and as a powerful tool for analyzing relationships in social sciences.

0506203

Management Information System

This course aims to develop students’ knowledge of information technology and systems, understanding of the nature and value of information in the decision-making process and achieving efficiency and competitive advantages. The course also introduces different types of Information Systems such as ERP, SCM, CRM and their roles in modern business organizations. It also develops students understanding and awareness of the social and ethical implications of information systems.

0501305

Operation Management

This course provides knowledge of forecasting methods, quality management methods, process design, dependent- and independent-demand inventory models, task design, aggregate planning, short-term planning, product design methods, and introduction to the techniques of project management to the students. Moreover, this course includes topics like; the strategic relationship of operations with other functional organizations, value chain concepts, and quantitative methods of operations, including forecasting models, inventory models, statistical process control, process models, and project management methods in particular. Furthermore, this course also helps to provide a review of current supply chain practices to the students such as JIT, MRP, and EOQ inventory management methods.

0501303

Organizational Behavior

The main objective of this course is to provide a broad and thorough understanding of organizational behaviour (OB) in the development of today’s organization. The course focuses on the practical applications of OB concepts and techniques that all managers and employees encounter in their related responsibilities. With the help of this subject the students will learn and understand about personality traits, power, communication, and motivational models, the role of culture and values, and work design.

0502101

Principles of Accounting (1)

The aim of this module is to ensure that students understand the role, function and basic principles of financial accounting and establish an appropriate technical skill of the rules of double-entry bookkeeping. It introduces students to accounting concepts, principles, and processes underlying the production of financial statements in service and merchandizing companies and analyzes the measurement and reporting of business transactions to users of financial statements. It also develops the ability to prepare and report on financial statements for basic reporting entities in accordance with Generally Accepted Accounting Principle (GAAP) and in line of the adopted International Financial Reporting Standards (IFRS) for listed companies in UAE. The concepts and principles learnt in this course are an essential foundation for the later studies of Financial Reporting (intermediate and advanced), cost and management accounting, corporate governance, and Audit and Assurance.

0502102

Principles of Accounting (2)

The aim of this course is to ensure that students understand the role, function, and basic principles of financial accounting. They also develop the ability to prepare, analyze and report on financial statements for basic reporting entities in accordance with current National Accounting Standards recognized in the UAE, and in line with the adopted International Financial Reporting Standards (IFRSs) for listed companies in UAE. The concepts and principles learnt in this course are an essential foundation for the later studies of Intermediate, IFRS Financial Reporting, and Audit and Assurance. This course introduces students to accounting processes of measuring and reporting business transactions to interested users through preparing classified financial statements. Topics to be covered include financial statements in merchandizing and manufacturing companies, inventories valuation, fraud and internal control of cash, accounts receivables, plant assets and natural resources, and current liabilities.

0509220

Principles of Macroeconomics

This course provides an introduction to macroeconomic theory allowing students to understand the process by which the levels of economic activity, employment and rates of interest are jointly determined. The board coverage includes national income accounting, governmental fiscal and monetary policies, economic growth and classical-Keynesian debate on aggregate output ,business cycle and open economy.

0504206

Principles of Marketing

This course is designed to provide students with an understanding of the principles of marketing; and the marketing process from the perspective of both the buyer and the seller. The student discovers and explores tools that can be used to find out what customers really want and need, and how to differentiate the customer groups, how to identify key environmental forces that affect marketing decisions and the importance of competitive positioning and marketing mix. Students will develop a comprehensive marketing plan and apply course concepts for real or imaginary products.

0509210

Principles of Microeconomics

The course provides an introduction to a core area of economics known as microeconomics. It considers the operation of a market economy and the problem of how best to allocate society's scarce resources. The course considers the way in which various decision- making units in the economy (individuals and firms) make their consumption and production decisions and how these decisions are coordinated. This course introduces microeconomic concepts and tools necessary to analyze various microeconomic problems, such as issues of scarcity and choice, the tools of price determination and elasticity, supply and demand, theories of firms, factor pricing, output and pricing decisions in the perfect and imperfect competitive markets.

0509201

Statistical Models

This course acquaints students with the advanced concepts of statistics that will help them to make or evaluate decisions using statistical analysis of empirical data. The coverage includes inferential statistics, basic probability, hypothesis testing, parametric tests, different regression models and time series analysis. The course also focuses on the utilization of statistical methods as applied to business problems and operations.

0501402

Strategic Management

This course is an integrative approach to the study of the total enterprise from the executive management's point of view—the environment in which it operates, the direction management intends to head, management's strategic plan and the task of implementing and executing the chosen strategy. The course aims to show how well-crafted and executed strategy benefits a company's long-term performance, to integrate concepts from the core curriculum and to apply strategic management in business settings. The course centers on the theme that a company achieves sustained competitive advantage if and only if its management can implement appropriate choices in the future direction and competitive scope in running the company.

0502370

Accounting Information System

The aim of this course is to provide comprehensive knowledge to the students and help them in developing skills to efficiently understand and apply financial management techniques by using information systems. This course teaches the conceptual, analytical and technical skills necessary to work efficiently in a computerized business information environment.

0502350

Auditing

The aim of this course is to introduce students to the concepts and principles of the audit process and to develop their understanding of its application in the context of the legal, regulatory, and ethical framework of the profession. It provides the students with the necessary knowledge and skills to understand and perform internal and external auditing activities. The course focuses on both the theoretical and practical aspects of auditing and is designed to assess the ability of students to conduct audit work and prepare high quality audit documentation. The learning outcomes are based on the requirements of the International Standards on Auditing (ISAs).

Auditing and assurance is an essential foundation course for the subsequent study of Advanced Audit and Assurance Services and Advanced Financial Reporting at Professional Stage post-graduation should students continue to a professional qualification such as ACCA and AICPA.

In carrying out the audit of an entity’s financial statements there is a critical need to identify the source, and test the treatment of financial statement items (period transactions and year-end balances) and disclosures, to ensure compliance with UAE GAAP and IFRS. The Courses of Financial Accounting (1 +2), Intermediate Accounting (1 + 2) and IFRS will provide students with this necessary knowledge. Other subjects such as Business and Corporate Laws and Governance, Taxation and Information Systems will increase Students’ awareness of other matters that an auditor must consider in the audit process.

0502400

Corporate Taxation

The primary goal of the corporate taxation course is to help students achieve a better understanding of taxation rules for corporations and partnerships. This course provides an in-depth analysis of a wide range of taxation topics including corporate formation, corporate taxation, liquidation, earnings, dividends, partnership formation, taxation, and liquidation, and the impact of taxes on financial statements. The course will consider tax reporting issues for regular Corporations, and Partnerships. A brief introduction to International Tax transactions. It enables students on how to apply the fundamental concepts of the applied income tax system and to solve problems likely to be encountered in tax practice.

0502390

Cost Accounting

Cost accounting helps provide financial information used to equip managers with information needed for decision-making which improves the accuracy of decisions and enable them to control and manage resources. It identifies the essential data regarding planning and controlling, costing products and services, and customers.

This course is as a management tool whereas emphasis is placed upon the application of cost accounting theory in the solution of problems and case studies. This course focuses on the accounting methods and procedures needed to design and control product cost systems. The main theme is to help accounting students to develop the cost analytical skills they need to generate useful accounting numbers in different aspects. The course provides an in-depth view of several key areas including cost allocation methods, activity-based system, job-order costing system, process costing system, standard costing system (variance analysis and performance evaluation techniques), and profit planning procedures. Students will develop quantitative and qualitative methods for analyzing raw data that support the business decision-making process and inventory costing

0502310

Financial Statement Analysis

This course develops students’ knowledge and skills in using different techniques for financial statement analysis and business valuation. This course introduces the analytical tools used in the analysis of financial statements. It extends beyond the accounting process to enable students to identify and understand the economic reality behind the accounting numbers used in financial statements. Focusing on real-world examples, the quality of financial statement information is comprehensively examined. The broad coverage of this course includes understanding the mechanics of financial reporting, characteristics of an effective financial reporting, analysis of income statement, analysis of balance sheet ratios, financial analysis tools, and inventory valuation

0502320

Intermediate Accounting 1

This course is the first of two intermediate accounting courses. Intermediate Accounting (1) provides an in-depth study of the conceptual framework of accounting as it relates to recording, reporting, and disclosing financial information on the Balance Sheet, Income Statement, and Cash Flow Statement with particular emphasis on the corporate form. Prominence is placed on the accounting procedures for measuring, recording, and reporting Assets. Also, this course shall provide students with knowledge and contemporary of financial reporting policies and practices related to revenue recognition and recent developments in accounting standards and practice are also covered. Topics of coverage include financial statements, current assets, inventory, property, plant, and equipment, and intangible assets.

0502340

Intermediate Accounting 2

This course is the second of two intermediate accounting courses. Intermediate Accounting (2) also provides an in-depth study of the conceptual framework of accounting as it relates to recording, reporting, and disclosing financial information on short and long term liabilities, stockholders equity, income taxes and investment, with particular emphasis on the corporate form. Emphasis is placed on the accounting procedures for measuring, recording, and reporting liabilities and stockholders’ equity. Also, this course shall provide students with knowledge and contemporary of financial reporting policies and practices related to investments and recent developments in accounting standards and practice are also covered. Topics covered include liabilities, contingencies, stockholders' equity, investments, revenue recognition, and accounting changes and error correction,

This course continues to develop the concepts covered in Intermediate Accounting 1 and provides students with the appropriate context to develop their technical skills. It is an essential underpinning for the later study of advanced financial reporting and auditing courses. Primarily, students will learn how to apply some of the many accounting concepts they have learned to the preparation of a company's financial position.

0502410

International Financial Reporting Standards

The aim of this module is to ensure that students have the technical knowledge and critical understanding of how to account for transactions and prepare financial statements for both single entities and groups, in accordance with International Financial Reporting Standards (IFRS). This course shall develop the concepts covered in Intermediate Accounting and provides students with the appropriate context to develop their technical skills. It is an essential underpinning for the later study of Professional and Strategic Financial Reporting and Audit and Assurance Services after graduation whether a student choose to follow with a professional accountant path such as AICPA or ACCA, or a postgraduate programme of study.

This course provides students with a broad perspective of international accounting and reporting issues that multinational corporations face. It covers IFRS for assets, liabilities, and equity; diversity in financial reporting practices around the world; international efforts to harmonize financial reporting; accounting for foreign currency transactions; translation of foreign currency financial statements; and other financial reporting issues. The course also identifies the main differences between IFRS and GAAP in terms of measurement, recognition, reporting, and disclosure.

0502203

Managerial Accounting

This course examines the functions and techniques of cost and management accounting. Students will examine the many ways in which managers use different types of cost information to evaluate corporate performance and to make decisions. They will learn how managers plan and control their companies and the behavioral problems encountered when doing so. Drawing on examples from multiple organizational setting, the module aims to cover traditional and innovative ways of measuring and managing costs and recent developments in performance planning, measurement, and management.

The students shall develop a knowledge and understanding of the various cost accounting principles, concepts, and techniques appropriate for planning, budgeting, decision-making and control, and the ability to apply these techniques in the generation of management accounting reports.

Topics covered include fundamental cost concepts, cost-volume-profit analysis, ABC, budgetary planning, incremental analysis, and pricing. Thus, it develops an understanding of how management accounting plays an integral part in the modern commercial and public sector environments, supporting entrepreneurial and planning activities in both growing and established entities. This module explains budgeting, types of budgets and their role and importance in delivering efficient and effective organizational performance. It provides an essential foundation in the study of cost accounting and is a prerequisite to the later studies in Strategy, Strategic Financial Management and Strategic financial reporting.

0501450

Internship

The internship presents an opportunity for real-world experience. The major goal of an internship is to provide students with an experience that will enable them to apply the knowledge and skills acquired during coursework in a real-world setting. Students will learn how decisions are made in collaboration with others, facing constraints and challenges they may not have faced in the academic world of the classroom.