Accounting

The program is further supported by electives chosen from a selection of different courses, to broaden students’ knowledge and enhance their specialized skills. In order to graduate, the student must complete the program successfully with a GPA of 2.25 or above, and must earn a total of 129 credit hours.In the first two years of the Bachelor of Business Administration (BBA) degree program, students follow a prescribed sequence of courses. This sequence focuses on GUCR and supporting business requirements, providing students with a broad-based and well-rounded knowledge through acquiring communication skills, problem-solving and IT skills, as well as an understanding of general business concepts. This solid background enables students to complete the specialization requirements in one of their areas of interest during the third and fourth year of the BBA program.

Major Requirements

BACC 301 Cost and Managerial Accounting

This course examines the tools and procedures used to accumulate cost data and information for planning, control and decision making. Topics include cost accumulation and allocation, product and process costing, activities’ based costing, transfer pricing, flexible budgets and variance analysis.

BACC 307 Accounting Information Systems

This course provides an overview of accounting information systems and illustrates the importance of information technology for accountants. The coverage includes a variety of information technologies including manual, file-oriented and database systems that are used in accounting subsystems. The relative advantages and disadvantages of each type of technology are highlighted and discussed.

BACC 313 Intermediate Accounting 1

This course discusses the conceptual framework underlying contemporary financial reporting standards and practices. The course focuses on measurement, reporting, and disclosure issues related to short-term and long-term assets.

BACC 314 Intermediate Accounting 2

This course discusses the conceptual framework underlying contemporary financial reporting standards and practices. The course focuses on measurement, reporting, and disclosure issues related to short- and long- term liabilities, leases, shareholders equity, and earnings per share.

BACC 416 International Accounting

This course provides students with a broad perspective of international accounting and reporting issues that multinational corporations face. The course covers international accounting standards, financial reporting practices in different countries, international harmonization of financial reporting, accounting for foreign currency transactions and other financial reporting issues.

BACC 420 Financial Statement Analysis & Valuation

This course focuses on three major financial statements: the balance sheet, the income statement and the statement of cash flows. For each financial statement, the course details its purpose, construction, pertinent ratios and common-size analysis. Understanding these concepts allows students to evaluate trends in performance over several measurement periods and to compare the performance of different companies over the same period(s). Additional analyst tools such as EPS calculation are also covered.

BACC 424 Internal Auditing

This course focuses on internal auditing concepts and techniques in terms of current practices and standards. It covers the practice of internal auditing in UAE, international standards for internal auditing, fraud and risk controls, gathering and documenting evidence, internal controls, managing the internal audit function, communication engagement outcomes, and follow-up procedures.