This course covers the underlying principles, procedures and reporting requirements necessary to gain an understanding of both the preparation and the use of modern financial statements. Primary topics include the environment of financial reporting and the conceptual framework of accounting; the balance sheet and notes to the financial statements; the income statement; the statement of cash flows; accounting for receivables; valuation of inventories; accounting treatment related to property, plant, and equipment.
This course is an introduction to accounting information systems and the way these systems impact how accounting data is captured and processed. Topics include the components of an accounting information system (AIS); management of information systems, database concepts, traditional flowcharting, and data-flow diagrams; and auditing of accounting information systems. Emphasis is on evaluating and developing effective internal controls for these systems.
This course aims to study the accounting system of government and its applications in the United Arab Emirates, concept and theory of accountability in government units, study the theory of the governmental funds, the evolution of its various stages, the foundations of recording and measurement and accounting entries in governmental accounting, the institutional framework of the accounting system of government in the UAE, the general budget the UAE (preparation, implementation, and control) and the analysis and evaluation of the elements of the existing system.
This course is a continuation of Intermediate Accounting and is a closer look at the theories, principles, and practices underlying financial statements. Emphasis is on the measurement, valuation, and reporting of liabilities and stockholders’ equity and their effect on reported earnings. Topics covered include leases, pensions and employee benefits, deferred income taxes, and earnings per share. There will also be a discussion of financial errors and full disclosure in accounting.
This course is designed to expose students to the theory and practice of selecting and analyzing managerial and financial accounting information for internal use by managers for decision-making, planning, directing and controlling purposes. nonmajor topics include managerial accounting concepts, cost behavior, cost analysis, budget and profit planning, cost-volume-profit analysis, measurement and analysis of accounting data appropriate to managerial decision making, capital budgeting decisions.
This course deals with identifying the importance of using cost information, cost concepts, cost accounting for materials, labor, overhead, and preparation of cost statements. Also, topics include job costing, process costing and activity based costing. This course explains the importance of cost accounting as a tool for planning and managerial control by focusing on Cost budgets, cost standards, and variances.
This course is designed to provide the student with a basic understanding of all aspects of auditing. These include accepting and planning the audit, evaluating internal controls, verifying account balances and financial statement assertions, reporting on audited financial statements, as well as auditing standards, legal responsibilities, professional and personal ethical responsibilities of auditors.
This course is an introduction to the role of financial reporting and the implications of accounting reports for the organization, shareholders, and stakeholders. Topics include accounting processes for the balance sheet, income statement and statement of cash flows as well as financial reporting and disclosure requirements. Emphasis will be on the flexibility in the external reporting function of accounting and the importance of the choices made in financial accounting.
This course is a comprehensive study of business combinations. In addition, this course explores accounting theory as applied to special problems such as eliminating various inter-company transactions, insolvency, accounting for partnerships, and accounting for non-business entities and non-profits. Emphasis will be placed on the equity and cost methods of accounting for investments in common stock, and consolidated financial statement preparation procedures.
The main purpose of this course is to teach students to make managerial decisions about capital budgeting and capital structure, as well as how to calculate the cost of capital from various sources, how to manage and minimize the use of working capital, and how to forecast capital needs. This course will enable students to relate the principles and practice of corporate finance to the financing decisions of enterprises.
The purpose of this course is to provide students with the fundamental knowledge necessary to make good investment decisions. Students will learn tools that extend their understanding of financial assets and markets and develop the basic foundation for debt and equity security analyses, including modeling risk and return. The course also introduces derivative securities and portfolio management approaches as a pre-requisite to higher level Banking and Finance courses.
The main purpose of this course is to help students recognize a financial decision situation, understand its essential features, and make a choice using modeling tools. The course will cover the basic elements of modeling, how to formulate a model and how to use and interpret the information a model produces. This course will focus on financial modeling, but the modeling skills learned in this course are applicable in almost all aspects of the business.
The main purpose of this course is to teach students the general concepts and techniques of risk management and how they can be applied to the global insurance industry. The student will learn to identify and evaluate the need for insurance, manage exposures to liabilities, and understand the effects of limited liability, the theory of moral hazard, and adverse selection. Emphasis will be on different types of insurance as risk management tools.
The main purpose of this course is to examine the reasons for having Islamic banking. It examines the distorting effects of interest-rate financing (rationale of Riba prohibition), the Islamic banking model and alternative modes of financing, the current issues in the theory and practice of Islamic banking, the financial markets as well as the structuring of Islamic investment funds. The course also includes a critical appraisal of the current practical experience in the Muslim world and the current research prospects.
The aim of this course is to provide the learners with an analytical approach to financial problems encountered in banking sector. Through an overview of the financial system within the framework of modern economic and finance theory, it enables the learners to understand how the financial system function is determined. It enables the learners to understand how the financial system function is determined; and tells them about a wide range of financial instruments that are currently used and valuation as well as pricing methodologies; the things which will be of great value to our graduates at their workplace.
The main purpose of this course is to provide students with a framework to analyze and use derivatives in financial decision making. Students will study the fundamental principles of pricing derivatives securities and the many applications of derivative securities. Emphasis will be placed on the role that derivatives play in hedging, risk management and diversification. The use of derivatives as speculative instruments will also be discussed.
The purpose of the Graduation Project is for students who have an idea or interest that they wish to explore and further develop in the context of academic research. It will enhance student ability to identify critical questions when exploring a new issue, to parse issues, to develop reasoned positions, and to make compelling arguments. The aim of this course is to enhance students to employ the academic tools and analysis techniques to research a project that is directly relevant to their majors and their future career. The Graduation Project will help develop the analytical skills of the student in a way that could prove valuable for pursuing a career in private, public and international organizations.
The aim of this course is to provide students with an understanding of international banking and finance in the contemporary environment and to introduce them to financial institutions that operate in this environment. Students will acquire international market perspectives on banking and be better prepared to respond to international financial reform and regulation, develop international banking strategies, assess and manage risks related to international banking.
The aim of this course is to provide students with a strong understanding of risk management in banking. The course will help students develop an approach to understand how banking institutions generate earnings, the nature of risks assumed in their operations and the banking trends and competition. This course focuses on the performance analysis, the interest rate risk management, the credit analysis, liquidity planning, and the capital management.
This is an introductory personal computer applications course. It includes the operating system (MS-Windows), e-mail, Internet, word processing (MSWord), spreadsheets (MS-Excel), and presentation manager (MS-PowerPoint), database applications (MS-Access).
This is an introductory course to computer programming based on the structured programming paradigm. The course presents to students the basic concepts of programming such as problem-solving, data types, operators, expressions, loops, selections, arrays, and methods. Students taking this course are not assumed to have a prior background in computer programming.
Prerequisites: BUS100/MAN101, BIT 100 / CIS100 / CIS101
This course is designed to introduce the students to MIS concepts within the context of business practice. It provides comprehensive and integrative coverage of essential new technologies, information system applications, and their impact on business models and managerial decision making. The course provides an integrated framework by showing how information systems are composed of management, organization, and technology elements.
This course provides the foundation and understanding of Object Oriented Programming concepts problem-solving skills using object behavior, and an understanding of the use and application of object-oriented tools, are developed through assignments. A subset of a high-level language is used to develop computer programs.
This course develops the student’s understanding of basic principles of e-business and e-commerce management, functions, technologies, and goals. The course covers e-business models, strategies and applications with the explanation of most computer jargon and terminology relevant to e-commerce.