This course aims at introducing the financial accounting principles and framework. It covers the preparation of financial statements,the accounting cycle in both service and merchandising organizations, and problems of accounting measurement
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 of cost and managerial accounting as an information system to help various management levels to perform their functions efficiently. It is designed to introduce that role to students with different specialization interests not only accounting. Generally, the course discusses the basic cost and managerial accounting concepts and application, the relationship of cost and volume with profit, decision making differential analysis, flexible budgeting and performance analysis and measurement.
This course facilitates the transition from financial accounting principles to the financial reporting in order to prepare students for professional accounting careers. It covers the accounting and reporting process. This course covers components of the income statement, balance sheet, followed by the cash flow statement.
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 identify and apply the accounting principles and procedures of the various modes of Islamic financial transactions. It covers topics such as Islamic banking and finance, zakat, takaful, insurance and awqaf. The course also emphasizes ethics and accountability in accounting for the Islamic products and services. While the course is based on AAOIFI accounting standards, comparison to IFRS standards are also included.
This course will introduce the student to auditing. The major concepts of materiality, audit risk and evidence will form the conceptual framework for the course. Topics emphasized will include the necessity of the auditing function, professional ethics, 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 under International Standards for Auditing (ISAs), applied in the UAE. Finally, the student will learn about the formation of the auditor’s opinion and the basics of writing the audit report. Skills needed and developed in this course include mainly writing and critical thinking skills. The course will contribute to the student’s research skills as well.
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 (G&NP) organizations with emphasis on funds and fund accounting. It acquaints students with full knowledge of the budget cycle for governmental organizations. It also covers the financial accounting and reporting for colleges and universities and for health care organizations.
This is an intermediate level course in Cost & Managerial Accounting. The course covers various costing systems such as: job costing, process costing, and activity based costing, as well as cost allocation methods. It includes intermediate management accounting concepts such as budgeting, variance analysis, and organizational performance.
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 recording and disclosure of oil and gas activities especially under successful efforts method. An overview of the full cost method is also provided.
This course introduces students to the internal auditing profession as the function responsible for providing assurance in a corporate governance context. Students will learn the concepts of risk management, business process analysis and internal control systems based on the COSO Framework and in accordance with the International Professional Practices Framework (IPPF) for Internal Auditors. Students will practice the application of those concepts to real life organizations through conducting a field project, which is an integrated major learning approach in this course.
This course provides the students with the knowledge and skills to exercise judgment in the management of the audit process as well as the application of some audit techniques. The emphasis of this course is on the auditor’s decision making process. It equips the students with the concepts needed in determining the nature and amount of evidence. The above is conducted in the context of best practice and current developments.
This course aims at helping students understand accounting information systems and their role in organizations. In this course, students will understand business cycles and the role of AIS in capturing, manipulating, and disseminating accounting information. Topics to be covered include transaction processing, systems documentation techniques, revenue cycle, and expenditure cycle. Students will also have hands-on experience using an accounting software.
This course provides students with the AIS knowledge, skills needed in transactions control procedures, and financial reporting cycle. In addition, students will have hands-on experience using an Enterprise Resource Planning system (ERPs). Topics to be covered include databases, integrated accounting systems, ERPs, computer crime and ethics, computer control for AIS, and the use of eXtensible Business Reporting Language (XBRL) in accounting reporting.
This course covers the conceptual basis and practical aspects of accounting for business combinations. It focuses on three themes: accounting for business combinations, foreign currency transactions, and the translation of financial statements of foreign affiliates. The 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.
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 capstone course is designed to extend, integrate, and critically reflect students’ understanding of theoretical and practical issues in accounting, including the analytical and decision making processes for business enterprises. The course focuses on developing students’ soft skills including problem solving, critical thinking, teamwork, communication, and research.
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 is designed to deal with financial accounting and reporting by corporations. It focuses on three main themes. The first theme covers the conceptual basis and practical aspects of accounting for business combinations. The second theme focuses on the measurement, reporting and disclosure issues associated with foreign currency transaction and the accounting implications of hedging foreign currency exposed assets and liabilities. The final theme deals with the translation of the financial statements of foreign affiliates into reporting currency of the investor company.
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 management accounting techniques to be used in cost management; decision making under uncertainty, and planning. The course provides useful information on using effective methods for costs management, which enhances execution of organisational objectives at operational level. It discusses decision making under uncertainty and financial modelling (sensitivity analysis, scenario analysis, Monte Carlo analysis) in analyzing impact of uncertainty on future financial outcomes. It, also, discusses contemporary trends in effective budgeting practice. The course applies excel applications in accounting techniques.
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.
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 information in financial statements as mandated by accounting standards. 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 accounting theories as a basis for developing standards and policies, the impact of harmonisation on accounting standards, accounting earnings quality in an international context, the impact of corporate governance, and earnings management amongst others.
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 investment analysis techniques, international transfer pricing, types of control systems, issues of contracting and management control across organizational and international boundaries, financial and non-financial performance measures, and incentive systems in various organizations.
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.
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 in the core modules relating to corporate governance and control. 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, business process analysis and internal control systems. Application of the concepts taught to real life organizations is an integrated fundamental part of this course.
This elective course is designed for students with special interest on accounting in Islamic financial institutions. It is designed to enable students to identify and apply the accounting principles and procedures of the various modes of Islamic financial transactions. It covers topics such as Islamic banking and finance, zakat, takaful, insurance and awqaf. The course also emphasizes (accountants and auditors) ethics and accountability in accounting for the Islamic products and services.
This elective course covers business legal environments and taxation issues and accounting. The first part discusses the structures and legal environments for corporate and non-corporate business organizations. Contract and agency framework are also covered in this part. The second part teaches the administration, management and accounting methods for individuals, corporate and non-corporate organizations and consumption (Value Added Tax) taxation. The conditions and computation of capital allowances for plants and machineries are included next. The course concludes with a discussion on the ethical issues, legal and financial implication of taxation and zakat.
This is an elective course that compliments managerial accounting courses in the core. This course aims to examine the use of financial and non-financial information for the purpose of analyzing business strategy and associated processes to achieve superior organizational performance. The course introduces a number of strategic management accounting tools and techniques that can be used to analyze how business strategy and associated processes consume resources, create value for a firm and its customers, and how this value may be enhanced through continuous improvement.
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.
This course focuses on the role of financial management in maximizing the value of the firm. The course covers the basic building blocks of financial management, which will be needed in more advanced courses in finance and banking. The core of this course is on the principles of modern corporate finance and financial management. It emphasizes important concepts and techniques needed for financial decision-making. Topics covered include: Business ownership, time value of money, valuations of bonds and stocks, money and capital markets, financial analysis, financial planning, risk and return analysis, capital budgeting, cash flow analysis, capital structure, financial planning, dividends policy, cost of capital, working capital management.
This course takes a risk management approach to the analysis of financial institutions operations and is designed to develop an understanding of the challenges in the management and regulation of financial intermediaries. As such, this course is designed to provide students with a conceptual framework necessary for analyzing and comprehending the current problems confronting managers of depository institutions and other intermediaries. It begins with a description of the institutional structure of financial institutions and the current global initiatives to regulate the risk management of banks (Basel accords on capital adequacy). It then characterizes the primary risks financial institutions confront. This is followed by development and use of risk management tools by financial institutions. The emphasis will be on the risk structure, operations and regulation of depository institutions.
The course reviews and reinforces the basic concepts covered in principles of financial management (FINC 240) and completes on them. Building on students? knowledge of ratio analysis, financial statements, time value of money, stock and bond valuation and capital budgeting, the primary objective of this course is to expand on that knowledge by introducing students to real world examples of how these concepts are used in day to day corporate strategic planning and decision making. Topics covered include financial analysis using both quantitative and qualitative data, theories of capital structure & dividends, long-term financing decisions and the appropriate use of debt/equity, calculation of optimal capital structure, sources and uses of short-term financing and cash management, mergers & acquisitions, bankruptcy & financial restructuring and corporate governance. A large array of applications and case studies is used to support the practical side of the different topics of this course.
This course aims to provide the essential understanding of Islamic economics and Islamic finance, including the setting up of traditional Islamic financial tools and practices and the development of modern Islamic banking and financial instruments and institutions. The course examines and relates the theory of Islamic finance to recent development in Islamic banking and financial industry. Topic covered include money policy, profit sharing, Islamic financial and banking institutions and their operations, Islamic banking model and alternative models of financing and structuring of Islamic investment funds.
This course provides a foundational knowledge of the international business environment as well as introduces ideas on how financial management helps multinational firms operate optimally in that environment. The course focuses on international financial management within the multinational firm and provides an understanding of international regulatory and environment differences, the different foreign exchange regimes, balance of payments, access to money and capital markets, use of derivatives to hedge exchange rate risk, measurement and management of exposure to exchange rate and interest rate fluctuations, and international diversification. Emphasis is on international financial decision-making through the extensive use of cases and real-world examples.
The course builds upon the concepts covered in the principles of financial management course (FINC 240). This course introduces the students to the analysis of investment information, evaluation of risks and returns, and principles of portfolio selection in investment decisions. This course focuses on securities markets, investment risk-return tradeoff, asset pricing models, and stock price behavior in relation to capital market efficiency hypotheses. Particular emphasis is placed on stocks, bonds, mutual funds and financial futures and options contracts. Special prominence is given on the study of the operations of securities markets, investment policies, valuation of individual securities, and techniques of investing in securities. Topics covered include investment instruments and their characteristics, introduction to portfolio and capital market theory, theory of valuation of stocks, bonds and the term structure of interest rates, options, commodity and financial futures, investment companies and mutual funds, and international investments.
This course is designed to prepare the students to interpret and analyze financial statements in various decision-making contexts. Indeed, Mergers, acquisitions, distress prediction, credit analysis, and security analysis rely on financial data and require full awareness of the financial position of the firm. Therefore, in order to analyze corporate decisions in those contexts, analyzing financial statements becomes vital as a milestone to conduct prospective analysis and valuation. Moreover, the financial performance of the firm crucially depends on various other factors among them: the business policy and the business environment. This course integrates financial statement analysis and performance evaluation in various corporate decision contexts. Ultimately this course aims to familiarize students with firm valuation using financial statements in view of the business strategy and the accounting policies adopted by the firm. The course briefly familiarizes students with understanding business policies, reporting policies then it offers a good platform for analyzing financial statements and conducting prospective analysis aiming to evaluate M&A decisions, distress prediction, credit analysis and equity security analysis etc…
This course emphasizes the case study approach to intermediate financial management (corporate finance and security analysis). It focuses on examining a theoretical or practical topic proposed by the faculty beyond what is offered in existing finance and banking courses. The course deals with the applications of principles and techniques of corporate finance to the real-world situations through the intensive use of case studies. Topics covered include advanced capital budgeting, corporate governance, mergers and acquisitions, capital structure, dividend policy, short-term financial management and advanced security analysis techniques.
The course deals with the theoretical and operative framework of advanced investment management using modern portfolio theories and money management techniques. It builds and expands on the knowledge the students gained in FINC 377 (Investments). It studies how optimal portfolios are constructed, the relation between risk tolerance and asset allocation, the use of hedging instruments to manage risk or/and enhance expected returns, and performance evaluation given the investor's objectives and constraints. In this course, students will apply portfolio models and concepts to actual market data to perform analytical skills and evaluate equities, fixed income securities and other investments. Asset pricing, diversification and other financial models are covered in detail. Active versus passive investment strategies, trading practices and the role of derivatives in managing securities risk, through case study and simulation approach, will be highlighted throughout the course.
The course covers highly specialized topics in finance with a special focus on advanced financial strategies. The course builds on the contents covered in earlier finance courses and provides a gate for students to broaden their understanding of various finance topics that are applicable in the industry nowadays. The course can be designed to focus on restructuring topics such as mergers and acquisitions including various types of M&A transactions, merger motives, performance of the merging parties, the method of financing M&As, the valuation of target firms and evaluation of synergies, in addition to related topics such as corporate governance and restructuring such as divestiture, spin-offs, buyouts, etc. The course can also cover other topics such as venture capital and private equity as well as other contemporary selected topics in finance of particular interest such as behavioral finance and real estate finance.
This course emphasizes derivatives products theories and its applications in financial markets. The course covers the conceptual and practical aspects of the use of derivative products for speculation and hedging purposes. Comprehensively studies equity and debt-based options, futures and other derivative instruments. It discusses the functioning of options and futures markets and the role of the market participants. Derivative instruments are analyzed with a focus on pricing, hedging techniques and arbitrage applications. Topics covered include derivatives products theories and applications, derivatives exchanges, valuation of derivatives (futures, forward, swaps and options contracts on different underlying assets), trading practices and regulations and the corporate management of financial risks. Case work and analysis is emphasized throughout the course.
This course aims at introducing MBA students to the essentials of modern corporate finance, financial management, and the process of financial decision-making at the corporate level. It focuses on the role of financial management in maximizing the value of the firm. It provides a framework for understanding the financial dimensions of implementing a competitive strategy in an unpredictable global economy. Throughout this course, students will examine the three responsibilities of a financial manager: (i) Making good investment decisions; (ii) Making good financing decisions; and (iii) implementing appropriate payout policies. Emphasis is on financial decision-making through the extensive use of cases and real-world examples.
The course builds on FINA 610 Financial Management course and analyzes a variety of issues. The course is concerned with analyses of the financial policies and strategies of corporations using the case study approach. The topics covered include advanced project valuation using real options, cost of capital and capital structure, distribution policy including dividends and share repurchases, raising capital, mergers and acquisitions, leverage buyouts, corporate failure and restructuring. The course is useful for any student who is contemplating an eventual senior management position in a corporation. The course is also useful for investment managers and analysts. The course bridges the gap between theory and practice by using real life cases for international and regional corporations, where students are exposed to strategic financial decisions faced by corporation and will be stimulated to apply their analytical skills and reasoning in proposing optimal solutions to the problems in place.
The course focuses on the unique problems encountered by the international treasurer or chief financial officer of multinational corporations. It is the international sequel of a corporate finance course and as such it revisits the same funding/financing and investment questions within a multi-currency setting. This course is designed to provide a foundational knowledge of the international business environment and to introduce ideas on how financial management helps multinational firms operate optimally in that environment. Emphasis is on international financial decision-making through the extensive use of cases and real-world examples.
This course introduces the students to the analysis of investment information, evaluation of risks and returns, and principles of portfolio selection in investment decisions. It offers an analysis of investments in financial securities, with an emphasis on portfolio theory and provides the theoretical and operative framework for portfolio and advanced investment management in the securities markets. This course focuses on securities markets, investment risk-return tradeoff, asset pricing models, and stock price behavior in relation to capital market efficiency hypotheses. Particular emphasis is placed on stocks, bonds, mutual funds and financial futures and options contracts. Special prominence will be given on the study of the operations of securities markets, investment policies, valuation of individual securities, and techniques of investing in securities. A large array of applications and case studies is used to support the practical side of the different topics of this course. At the minimum the course should include the following topics: the purpose and operations of security markets; investment instruments and their characteristics; introduction to portfolio and capital market theory; theory of valuation of stocks, bonds and the term structure of interest rates; options, commodity and financial futures, investment companies and mutual funds; and international investments.
Managers with financial responsibilities are expected to have a working knowledge of the principles and practices of pure and financial risk management. Financial reporting is now seen as less important than skill in financial decision making. The volatility in financial and commodity markets clearly shows that firms face risks. Financial risk management aims to analyze, control, and if necessary, reduce those risks to an acceptable level. This is an essential aspect of financial management and one increasingly sought by practitioners. The course focuses on the application of risk management to the issues and problems of financial theory. Topics will include risk exposures (pure and speculative), methods of risk handling, interest rate risk and gap analysis, linear and nonlinear products, capital risk and Basel II, the VaR measure of market risk, credit risk and probability of default measures, operational risk, model risk and liquidity risk, and currency risk. The course will build upon the analytical skills developed in Financial Management and Corporate Strategy.
This course covers the basic concepts of Islamic Finance and the functioning of Islamic financial institutions, such as banks, insurance companies and investment funds. After reviewing the basic concepts of economics from an Islamic perspective, the course introduces and analyzes the financial instruments and techniques developed and used by Islamic financial institutions in the process of collecting savings and making investments. Islamic financial products, such as murabaha, musharaka, mudaraba,Istisna’a, Bai Salam, and Ijara will be introduced and discussed. This course covers also special topics such as the worldwide development of the Islamic finance industry, its challenges and opportunities and the regulation and governance of Islamic financial institutions.
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