Bachelor of Science in Accounting
About This Programme
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.
Course Highlights
- 123 credit hours
- Taught in English
- College of Business Administration
- Minor required (15 credit hours)
- Study system: Courses
- Full-time study
What You'll Study
B.Sc. in Accounting (123 Credits) Credit hours (programme page): • University Requirements (UR): 18 mandatory core, 6 elective core; 24 in total • College Requirements (CR): 48 mandatory core, 6 elective core; 54 in total • Program Requirements (PR): 21 mandatory core, 9 elective core, 15 minor; 45 in total • Total: 87 mandatory core, 21 elective core, 15 minor; 123 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). College Requirements: The College requirements (54 credit hours) are common courses taken by several undergraduate programs offered in the college programs. They are 48 credit hours of College Compulsory Courses and 6 credit hours of College Elective Courses. 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: 21 credit hours of mandatory core courses and 9 credit hours of core elective courses. Minor: Each student in the B.Sc. in Accounting program should take any minor program (15 credit Hours) offered by the department or the college. Students can choose from the following minors: • Management • Human Resource Management • Supply Chain Management • Marketing • Finance • Economics • Business Information Technology Study plan document: 123 credit hours over four levels (Freshman, Sophomore, Junior, Senior), each with a Fall and a Spring semester.
College Requirements: compulsory courses (48 credit hours)
Sixteen courses.
- 1440100Mathematics for Business3 credits
1440264Business Statistics3 credits
Prerequisite: 1440100
- 0308151Principles of Microeconomics3 credits
0308252Principles of Macroeconomics3 credits
Prerequisite: 0308151
0301120Financial Accounting3 credits
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.
0301211Managerial Accounting3 credits
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.
- 0308230Financial Management3 credits
- 0302160Principles of Management3 credits
- 0302170Principles of Marketing3 credits
0302250Legal Environment of Business3 credits
Prerequisite: 0302160
0302262Organizational Behavior3 credits
Prerequisite: 0302160
0302350Ethics and Islamic Values in Business3 credits
Prerequisite: 0302250
0302361Operations and Supply Chain Management (Note 1)3 credits
Prerequisite: 1440264
0302461Research Methods (Note 2)3 credits
Prerequisite: 1440264
0302467Strategic Management3 credits
Prerequisite: Senior Standing
- 1503130Introduction to BIS (Note 3)3 credits
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
College Requirements: electives (6 credit hours)
Two courses (College Elective (1) and (2) in the study plan).
0301327Taxation and Zakat3 credits
Prerequisite: 0301120 Financial Accounting
This course aims to develop knowledge and skills relating to the tax and zakat systems as applicable to individuals and companies. The primary purpose of this course is to develop knowledge, understanding and practical relevance of the UAE based taxation system i.e., indirect tax (customs, VAT and excise) and direct tax (corporate income tax). Also, the course provides an introduction to the UK based tax system from a personal income tax perspective.
0301425Financial Statement Analysis3 credits
Prerequisite: 0301120
This course introduces and analyses the relationship between business activities (planning, financing, investing and operating) and financial statements. It demonstrates popular tools and techniques in analyzing and interpreting financial statements with an emphasis on the need of users’ of financial statements.
0308450Money and Banking3 credits
Prerequisite: 0308252
0308334Real Estate Finance3 credits
Prerequisite: 0308230
0302383Business and Government3 credits
Prerequisite: 0302160
0303228E-Business3 credits
Prerequisite: 0303130
0302254Business Communication3 credits
Prerequisite: 0202112
1503211Business Analytics3 credits
Prerequisite: 1503130
The page describes Financial Statement Analysis under code 0301420 (the code it gives Advanced Financial Accounting), with the prerequisite 0301322 Intermediate Accounting II.
Major in Accounting: mandatory core courses (21 credit hours)
Seven courses.
0301310Cost and Management Accounting3 credits
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.
0301321Intermediate Accounting I3 credits
Prerequisite: 0301120 Financial Accounting
0301322Intermediate Accounting II3 credits
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.
0301329Accounting Internship3 credits
Prerequisite: Minimum 75 Credit Hours/ 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.
0301420Advanced Financial Accounting3 credits
Prerequisite: 0301321 Intermediate Accounting I
This course examines the theory and practice of accounting for inter-corporate investments, business combinations, consolidation of financial statements, foreign currency translation, segment and interim reporting.
0301421Auditing Principles3 credits
Prerequisite: 0301321 Intermediate Accounting I
This course examines auditing concepts and methodology underlying audits of financial statements in terms of current practice and standards. Topics covered include auditing standards, audit planning, audit risk, audit evidence, testing of internal controls, and types of financial audit reports.
0301429Accounting Seminar3 credits
Prerequisite: 0301321 Intermediate Accounting I
This course is designed as a capstone experience before entering the workplace. Students will use previously prepared knowledge to make informed judgments, identify and apply analytical and critical skills to effectively communicate this information to others both orally and in writing. The course prepares students for (1) completing degree requirements; (2) qualifying for an accounting job; and (3) understanding accounting theories.
The page’s description under 0301321 Intermediate Accounting I is the International Accounting description, so it is not repeated here.
Major in Accounting: elective core courses (9 credit hours)
The Accounting program requires 9 credit hours of core elective courses chosen from the following list:
0301324Government and Non-Profit Accounting (Arabic)3 credits
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.
0301325International Accounting3 credits
Prerequisite: 0301321 Intermediate Accounting I
The global challenges of doing business recently require accountants and managers who are more aware of the international financial complexities involved and who have knowledge and understanding relevant to solving problems arising the ever-increasing pace international business, finance, and investment. This course will give the students the opportunity to learn about the international accounting from a perspective similar to what they will experience in the business world.
0301327Taxation and Zakat3 credits
Prerequisite: 0301120 Financial Accounting
This course aims to develop knowledge and skills relating to the tax and zakat systems as applicable to individuals and companies. The primary purpose of this course is to develop knowledge, understanding and practical relevance of the UAE based taxation system i.e., indirect tax (customs, VAT and excise) and direct tax (corporate income tax). Also, the course provides an introduction to the UK based tax system from a personal income tax perspective.
0301343Accounting Information Systems3 credits
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.
0301414Advanced Management Accounting3 credits
Prerequisite: 0301211 Managerial Accounting
This course builds on and extended the material covered in cost and management accounting. It aims at providing students with grounding in a number of key advanced topics of management accounting, organizational control and theories such as contingency and agency theories. It covers strategic management accounting techniques such as customer profitability analysis, theory of constraints; activity based costing, variance investigation decisions, performance evaluation, and current/contemporary trends in management accounting.
0301425Financial Statement Analysis3 credits
Prerequisite: 0301120
This course introduces and analyses the relationship between business activities (planning, financing, investing and operating) and financial statements. It demonstrates popular tools and techniques in analyzing and interpreting financial statements with an emphasis on the need of users’ of financial statements.
0301426Special Topics in Accounting3 credits
Prerequisite: 0301321 Intermediate Accounting I
This Course is to discuss important issues and roles of special topics in different areas of accounting. The topics covered might include: accounting for partnership and branches, a foundation for studying and understanding environmental accounting. The study might also include Oil & Gas accounting. The course is intended to help students develop critical and analytical abilities in regard to these advanced accounting topics.
0301428Internal Audit3 credits
Prerequisite: 0301321 Intermediate Accounting I
The course provides students with variety of contents associated with internal audit. It covers issues such as professional ethics and internal audit standards, relation between internal audit and independent audit, role of internal audit in businesses administration, internal control and risk management. The course is an introduction to internal auditing, and its role in the modern corporation. Topics include internal auditing standards, scope, responsibilities, ethics, controls, techniques, and reporting practices. Various techniques are used to study internal auditing theory and practice; these may include the use of problem sets and case studies.
The page describes Financial Statement Analysis under code 0301420 (the code it gives Advanced Financial Accounting), with the prerequisite 0301322 Intermediate Accounting II. The page also describes a course called Auditing under 0301414, the code this list gives Advanced Management Accounting; it is listed under Other courses described on the programme page.
Minor in Management (15 credit hours)
The Department of Management offers a minor in Management to students studying a major other than Management. To satisfy the minor requirements, students must complete five courses (15 credit hours) from the following list:
0302360Human Resource Management3 credits
Prerequisite: 0302160
0302362International Business3 credits
Prerequisite: 0302262
0302363Creative Thinking and Problem Solving3 credits
Prerequisite: 0302160
0302366Organizational Analysis and Design3 credits
Prerequisite: 0302262
0302367Entrepreneurship3 credits
Prerequisite: 0302160
0302369Total Quality Management3 credits
Prerequisite: 1440264, 0302160
0302462Managing Change and Innovation3 credits
Prerequisite: 0302262
0302463Family and Small Business Management3 credits
Prerequisite: 0302160
0302464Leadership and Management3 credits
Prerequisite: 0302160
0302465Special Topics in Management3 credits
Prerequisite: 0302160
0302465Sustainability, Business and Responsibility3 credits
Prerequisite: 0302160
0302382Electronic Government3 credits
Prerequisite: 0303130
0302485Innovations in Public Sector Management3 credits
Prerequisite: 0302280
0302377Digital Innovation Management3 credits
Prerequisite: 0302160
0302381Social Entrepreneurship3 credits
Prerequisite: 0302160
Human Resource Management and Entrepreneurship are only available to students who are not taking any concentration in the Department (Management, Marketing, Human Resource Management, and Supply Chain Management). The page lists two courses under code 0302465 (Special Topics in Management; Sustainability, Business and Responsibility) and marks Digital Innovation Management and Social Entrepreneurship with a “2” that it does not explain.
Minor in Human Resource Management (15 credit hours)
The Department of Management offers a minor in Human Resource Management to students studying a major other than Human Resource Management. To satisfy the minor requirements, students must complete five courses (15 credit hours) from the following list:
0302460International Human Resource Management3 credits
Prerequisite: 0302360
0302365Recruitment and Selection3 credits
Prerequisite: 0302360
0302391Current Topics in HRM3 credits
Prerequisite: 0302360
0302392Employment Law in the UAE3 credits
Prerequisite: 0302250
0302493Pay and Salary Administration3 credits
Prerequisite: 0302360
0302468Major Project3 credits
Prerequisite: 0302461
0302488HR Analytics3 credits
Prerequisite: Complete 75 credit hours, including Human Resource Management (0302360)
Minor in Supply Chain Management (15 credit hours)
The Department of Management offers a minor in Supply Chain Management to students studying a major other than Supply Chain Management. To satisfy the minor requirements, students must complete five courses (15 credit hours) from the following list:
0302340Supply Chain Planning and Operation3 credits
Prerequisite: 0302361
0302341Quality and Process Management3 credits
Prerequisite: 1440264 and 0302160
0302443Supply Chain Analytics3 credits
Prerequisite: 1440264
0302344Logistics and Supply Chain Modeling3 credits
Prerequisite: 0302340
0302345Distribution and Warehouse Management3 credits
Prerequisite: 0302340
0302346Procurement and Supply Management3 credits
Prerequisite: 0302340
1503441Enterprise Systems3 credits
Prerequisite: 0303130 or 1503130
0302441Transportation Planning and Management3 credits
Prerequisite: 0302340
1503347Customer Relationship Management Systems3 credits
Prerequisite: 0302170 or 1503240
Minor in Marketing (15 credit hours)
The Department of Management offers a minor in Marketing to students studying a major other than Marketing. To satisfy the minor requirements, students must complete five courses (15 credit hours) from the following list:
0302370Consumer Behavior3 credits
Prerequisite: 0302170
0302371Strategic Marketing3 credits
Prerequisite: Minimum of 99 credit hours should be earned to enroll in the Strategic Marketing course.
0302372Services Marketing3 credits
Prerequisite: 0302170
0302374Management of Marketing Channels3 credits
Prerequisite: 0302170
0302470Global Marketing3 credits
Prerequisite: 0302170
0302471Event Marketing and Management3 credits
Prerequisite: 0302170
0302472Customer Relationship Management3 credits
Prerequisite: 0302170
0302474Special Topics in Marketing3 credits
Prerequisite: 0302170
0302373Sales Management3 credits
Prerequisite: 0302170
0302376Social Media and Digital Marketing3 credits
Prerequisite: 0302170
0302476Green Marketing3 credits
Prerequisite: 0302170
0302385Marketing Analytics3 credits
Prerequisite: Complete 75 credit hours
0302386Product and Brand Management3 credits
Prerequisite: 0302170
0302387Retail Management3 credits
Prerequisite: 0302170
Consumer Behavior is only available to students who are not taking any concentration in the Department (Management, Marketing, Human Resource Management, and Supply Chain Management). Green Marketing: Equivalent to Sustainable Marketing (0302476).
Minor in Finance (15 credit hours)
The Department of Finance and Economics offers a minor in Finance to all Business Administration students. To satisfy the minor requirement, students must successfully complete five courses (15 credit hours) from the following list:
- 0308230Financial Management3 credits
0308331Corporate Finance3 credits
Prerequisite: 0308230
0308332Investment Analysis3 credits
Prerequisite: 0308230
0308334Real Estate Finance3 credits
Prerequisite: 0308230
0308361Banking Operations Management3 credits
Prerequisite: 0308230
0308362Introduction to Islamic Banking and Finance3 credits
Prerequisite: 0308230
0308365Risk Management3 credits
Prerequisite: 0308230
0308430International Financial Management3 credits
Prerequisite: 0308230
0308431Financial Markets and Institutions3 credits
Prerequisite: 0308230
0308461Credit Analysis and Lending Management3 credits
Prerequisite: 0308230
Financial Management: Pre-requisite for all Finance courses.
Minor in Economics (15 credit hours)
The Department of Finance and Economics offers a minor in Economics to all Business Administration students. To satisfy the minor requirement, students must successfully complete five courses (15 credit hours) from the following list:
0308351Intermediate Microeconomics3 credits
Prerequisite: 0308151
0308352Intermediate Macroeconomics3 credits
Prerequisite: 0308252
0308253Managerial Economics3 credits
Prerequisite: 0308151
0308355Introduction to Econometrics3 credits
Prerequisite: 0308252 and 1440264
0308452Public Economics3 credits
Prerequisite: 0308252
0308450Money and Banking3 credits
Prerequisite: 0308252
0308453International Economics3 credits
Prerequisite: 0308252
0308455Economic Development3 credits
Prerequisite: 0308252
Intermediate Microeconomics and Intermediate Macroeconomics: either one of these courses is mandatory.
Minor in Business Information Technology (15 credit hours)
The Department of Information Systems at the College of Computing and Informatics offers a minor in Business Information Technology to all College of Business Administration students. To satisfy the minor requirement, students must successfully complete five courses (15 credit hours) from the following list:
1503230Database Management3 credits
Prerequisite: 1503130
1503231Business Programming3 credits
Prerequisite: 1503130
1503330Systems Analysis and Design3 credits
Prerequisite: 1503230
1503332Business Data Telecom Networks3 credits
Prerequisite: 1503230
1503333Information Security3 credits
Prerequisite: 1503332
1503431Project Management3 credits
Prerequisite: 1503230
1503310Advanced Business Programming3 credits
Prerequisite: 1503231
1503347Customer Relationship Management Systems3 credits
Prerequisite: 1503230
1503430Big Data and Business Intelligence3 credits
Prerequisite: 1503230 1503231
1503441Enterprise Systems3 credits
Prerequisite: 1503330
1503446Decision Support Systems3 credits
Prerequisite: 1503230
The Supply Chain Management minor list gives other prerequisites for 1503441 Enterprise Systems (0303130 or 1503130) and 1503347 Customer Relationship Management Systems (0302170 or 1503240).
Study plan: Year 1 (Freshman), Fall semester
15 credit hours
- University Requirements (1)3 credits
- University Requirements (2)3 credits
- 0302160Principles of Management3 credits
- 0301120Financial Accounting3 credits
- University Requirements (3)3 credits
Study plan: Year 1 (Freshman), Spring semester
15 credit hours
- University Requirements (4)3 credits
- University Requirements (5)3 credits
- 0302170Principles of Marketing3 credits
- University Requirements (6)3 credits
- 0301211Managerial Accounting3 credits
Study plan: Year 2 (Sophomore), Fall semester
15 credit hours
0301321Intermediate Accounting I3 credits
Prerequisite: 0301120
- 0308151Principles of Microeconomics3 credits
- 0308230Financial Management3 credits
- 1503130Introduction to BIS3 credits
0302262Organizational Behavior3 credits
Prerequisite: 0302160
Study plan: Year 2 (Sophomore), Spring semester
15 credit hours
- 1440100Mathematics for Business3 credits
0308252Principles of Macroeconomics3 credits
Prerequisite: 0308151
0302250Legal Environment of Business3 credits
Prerequisite: 0302160
0301310Cost and Management Accounting3 credits
Prerequisite: 0301211
- University Requirement (7)3 credits
Study plan: Year 3 (Junior), Fall semester
18 credit hours
0301322Intermediate Accounting II3 credits
Prerequisite: 0301321
1440264Business Statistics3 credits
Prerequisite: 1440162
0301420Advanced Financial Accounting3 credits
Prerequisite: 0301321
- Minor (1)3 credits
- College Elective (1)3 credits
0302350Ethics and Islamic Values in Business3 credits
Prerequisite: 0302250
The plan gives Business Statistics the prerequisite 1440162; the page’s college course list gives 1440100 (Mathematics for Business).
Study plan: Year 3 (Junior), Spring semester
18 credit hours
0301421Auditing Principles3 credits
Prerequisite: 0301321
- University Requirement (8)3 credits
0302361Operations and Supply Chain Management3 credits
Prerequisite: 1440264
- Program Elective (1)3 credits
- Minor (2)3 credits
- College Elective (2)3 credits
Study plan: Year 4 (Senior), Fall semester
12 credit hours
- Program Elective (2)3 credits
0302461Research Methods3 credits
Prerequisite: 1440264
- Minor (3)3 credits
- Minor (4)3 credits
Study plan: Year 4 (Senior), Spring semester
15 credit hours (programme total: 123)
- Minor (5)3 credits
0301429Accounting Seminar3 credits
Prerequisite: 0301321
0301329Accounting Internship3 credits
Prerequisite: Note 1: Minimum 75 Credit Hours/ Department Approval
0302467Strategic Management3 credits
Prerequisite: Senior Standing
- Program Elective (3)3 credits
Other courses described on the programme page
The programme page also describes these courses, which do not appear in its course lists or in the study plan.
0301414Auditing
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.
0301416Forensic 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.
0301430Advanced 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.
Accounting Internship I1 credit
Prerequisite: Min 75 credit hours and approval from the Chair of Department
The purpose of this course is to get the students acquainted with the Accounting practical domain. This is the first of the two internship courses and focuses on active participation of students in workshops and field trips which will be equivalent to 40 hours throughout the semester. Industry experts will be invited to conduct the workshops on the state of the art accounting practices. In addition, several field trips to important business houses will be arranged. These practical events will help the students reflect on real business world.
0301436Accounting Internship II2 credits
Prerequisite: Accounting Internship I 0301435
This course is intended to provide students with practical training in their areas of Accounting according to an approved plan. Each student must complete a minimum of 80 hours of full-time supervised training in an organization designated by the College in cooperation with the University training office. The main topics covered are: i) the performance of a variety of work activities in subject area, ii) the professional experience and business ethics gained, iii) communication and competencies skills and iv) Relate academic theories and concepts you have learned to real work experiences.
The page prints no code for Accounting Internship I; the prerequisite of Accounting Internship II gives it as 0301435. Auditing is described under 0301414, the code the elective list gives Advanced Management Accounting.
What You'll 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.
Entry Requirements
Careers
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
Accreditation & Professional Recognition
Accredited by the Association to Advance Collegiate Schools of Business (AACSB).
Programme Details
Award
BSc
Start Date
Fall and Spring
Duration
4 Years
Qualification
BSc
Subject Area
Business & Finance
Study Pattern
Full time
Tuition Fee
AED 63,740/yr
Apply online through the University of Sharjah admissions portal. The undergraduate application fee is AED 360 and is non-refundable; applicants to the Colleges of Medicine and Dental Medicine pay AED 1,500 to be considered in the competitive process.
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