asu catalogue

2013 - 2015

UNIVERSITYCATALOGUE

A Message from the President 8

The University Board of Trustees 10

The University Council 10

ASU in Brief 12

ASU Vision, Mission, Objectives and Values 14

Colleges & Departments 16

Academic Programmes 16

University Requirements (courses) 18

• UniversityCompulsoryRequirements 18

ListofCourses 18

CourseDescriptions 18

• UniversityElectiveRequirements 22

ListofCourses 22


Bachelor Degrees College of Administrative Sciences 27

• CollegeCompulsoryRequirements 28

ListofCourses 28


DepartmentofBusinessAdministration

• BachelorinBusinessAdministration 35

StudyPlan 35


Table of Contents

DepartmentofAccountingandFinance

• BachelorinAccounting 51

Studyplan 51


• BachelorinAccountingandFinance 66

Studyplan 66


DepartmentofManagementInformationSystems

• BachelorinManagementInformationSystems 80

StudyPlan 80


DepartmentofPoliticalScience

• BachelorinPoliticalScience 94

StudyPlan 94


College of Arts and Science 111

• CollegeCompulsoryRequirements(FortheDepartmentofDesignandArtsonly) 112

StudyPlan 112


• CollegeElectiveRequirements(FortheDepartmentofDesignandArtsonly) 114

StudyPlan 114


• CollegeCompulsoryRequirements(FortheDepartmentofComputerScienceonly) 116

StudyPlan 116


DepartmentofArtsandDesign

• BachelorinGraphicDesign 119

StudyPlan 119


• BachelorinInteriorDesign 130

StudyPlan 130


DepartmentofComputerScience

• BachelorinComputerScience 143

StudyPlan 143


College of Law 157

• CollegeCompulsoryRequirements 158

ListofCourses 158


DepartmentofPublicLawandDepartmentofPrivateLaw

• BachelorinLaw 162

StudyPlan 162


RegulationsforBachelorDegrees 183

Master DegreesCollege of Administrative Sciences 221

• MasterinBusinessAdministration 222

StudyPlan 222


• MasterinHumanResourceManagement 230

StudyPlan 230


• MasterinAccountingandFinance 237

StudyPlan 237


College of Law 245

• MasterinLaw 246

StudyPlan 246


• MasterinCommercialLaw 255

StudyPlan 255


Regulations for Master Degrees 267

University Faculty Members 295

• COLLEGEOFADMINISTRATIVESCIENCE 296

• COLLEGEOFARTSANDSCIENCE 302

• COLLEGEOFLAW 306

ASU Calendar 2013/2014 310

ASU Calendar 2014/2015 312

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Dr. Waheeb Ahmed AI-KhajaPresident

A Message from the President

DearStudents,

Hardworkanddeterminationarethemainqualitiesofscholars,intellectualsandmenofgenius.Meanwhile,knowledge iscertainlypartof thequalitiesofexcellenceandinnovation.

Sinceyouarethefuturegenerationandthemeansofdevelopmentandchange,youshouldknowthatyouhavethedutyofpreservingthefutureofyourreligionandhome-land.Weendeavortohelpyoucarryoutyourresponsibilitiessuccessfullyandworkefficientlytosustainabetterfuture,freedomandhopesandtolookforwardtofurtherinnovation,growthandmoreprofoundintellectualmovement.

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Aswehavebegunour fifth yearof operation,wehavepursuedour leading visionandmadeitastrategicgoalthroughwhichwewouldrealizeourhopesandhelpourstudents fulfill their ambitions.Within this framework,wehavebeen able to sign aseriesofacademicco-operationandpartnershipagreementsbetweenourUniversityandMu’tahUniversityoftheHashemiteKingdomofJordan,withboththecivilianandmilitarydivisions.Thesignedagreementsstressco-operationintheareasofscientificresearch,higherstudies,traininganddevelopment.Wehavealsosignedajointaca-demicco-operationagreementwiththeGCCCommercialArbitrationCentresoastolaunchthefirstcommercialarbitrationM.A.program,whichisthefirstprogramofitskindintheGCCregion.Inaddition,jointco-operationagreementsweresignedwiththeRoyalPoliceAcademyprovidingfortheBachelor’sDegreeinlawtotheAcademy’sofficers.AllthesesignificantachievementsaimatimprovingtheeducationalprocessandatqualifyingtheUniversity’sgraduatestomeetthedemandsofthelabormarket.Furthermore,aseriesofpublicationsinthefieldof lawhavebeenaccomplishedbyourfacultymembers;thepublicationscompriseanumberofvolumesthathavebeenapprovedastextbooksforourstudentsattheCollegeoflaw.Moreover,theUniversitydoesnotonlycarefortheacademicaccomplishmentofstudentsbutalsofortheirpsy-chologicalwell-being.Tofurtherandimplementthisimportantgoal,theUniversityisintheprocessofpublishingabookonlifeSkillsthatintroducestopicswhichdealwithcharacterbuild-upandbehaviorexperiences.

Finally,IwishyouallfurtherprogressandsuccesstomaintainthereputationoftheAp-pliedScienceUniversityastherecognizedoasisofknowledgeandacademicethics.Iamgratifiedandhonoredtojoinhandswithyouinbuildingouracademicandprofes-sionalfuture.

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The University Board of Trustees

1. Mr.AbdullahAhmedNass Chairman

2. Mr.SameerAbdullahNass ViceChairman

3. Prof.WaheebA.AI-Khaja BoardMember

4. Dr.SadounAI-Sadoun BoardMember

5. Prof.AbdullahM.AI-Shamsi BoardMember

6. Mr.AdelAbdullahNoss BoardMember

7. Dr.YousifYaqoobAI-Sultan BoardMember

8. Mr.MohammedAhmedAI-Khaja BoardMember

The University Council

1. Prof.WaheebA.AI-Khaja President

2. Prof.HilalM.Y.AI-Bayatti VicePresidentforAcademicAffairs&Development

3. Prof.SaadZnadDarwish VicePresidentforAdmin,FinanceandCommunityEngagement

4. Prof.HusseinZedan Dean,ResearchandGraduateStudies

5. Prof.MohammedY.AI-Mahasneh Dean,CollegeofLaw

6. Prof.TariqSharifYunis Dean,CollegeofAdministrativeSci-ences

7. Dr.JamalMakkiAlSultan Dean,CollegeofArts&Science

8. Dr.NihadAlJuboori Dean,StudentAffairs

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ASU in Brief

TheAppliedScienceUniversityhasearneditslicenseandaccreditationfromtheMin-istryofEducationaccordingtothedecreeissuedbytheMinister’sCouncilNo.(WD140/2004)doted5thJuly2004makingitoneofthefirstprivateuniversitiesintheKing-domofBahraintoteachinbothArabicandEnglish.TheASUeversince,beenstrivingtobecomeoneoftheleadinguniversitiesnotonlyintheKingdomofBahrainbutintheentireGulfregion.TheUniversityaimsatmoldinghumanresourcesbyreinforcingtheoreticalknowledgewiththenecessarypracticalskillsrequiredforcareersuccessintherespectivedisciplineschosenbyitsstudents.Bykeepingabreastwiththede-velopmentsinacademics,scienceandtechnology,theUniversity,assuresitsstudentsahighqualitylearningexperience,providingthemwiththeleadingedgerequiredtoexcelintoday’scompetitiveandglobalenvironment.AllofwhichculminatesintotheUniversity’sobjectiveofcreatinggraduates,well-equippedandcapableoffacingthechallengesandcompetitionintheirprofessionalcareerswherebycontributingtoself-developmentanddevelopmentoftheArabianGulfcommunityinparticularandtheentireArabworldingeneral.

Thetotalnumberofregisteredstudentsinthesummersemesteroftheacademicyear2008/2009was1229.382studentsgraduatedfromtheuniversitybytheendoftheacademic year 2008/2009, 35ofwhomobtained theirpostgraduatedegrees.Theuniversityhasateamof57qualifiedacademicstaffofwhom9areparttimelecturers.

TheASUeducationalsystemisbasedontheAmericansystemofcredithours.Inaddi-tion,theUniversitydeemsitcompulsoryforitsstudentstocompleteacertainnumberofmandatoryhoursofinternshipforalltheprogramsofferedbytheuniversity,beforetheycangraduateintheirselecteddisciplines.

AppliedScienceUniversityintheKingdomofBahrainpridesitselfinitsvariouspres-tigiousaffiliationswithprominenteducationalinstitutionsfromacrosstheregionlike

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Mu’tahUniversityinJordan,HelwanUniversityinCairoandtheRoyalPoliceAcademyinBahrain.Suchanassociationadoptstheformofanacademiccooperation,whiletheASUcontinuestomaintainitsstatusasanindependenteducationalinstitutionintermsofitscollegesanditslicenseasgrantedbytheMinistryofEducationinBahrain.

TheUniversitycurrentlyoffers9undergraduateand5postgraduateprogrammesallofwhichareapprovedbytheMinistryofeducationinBahrain.ProgramsaretaughtinbothEnglishandArabic.

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ASU Vision:

ThevisionofAppliedScienceUniversityistobeoneoftheleadingprivateuniversitiessupportingpracticallearningandresearchinBahrainandtheGulf.

ASU Mission:

ASUiscommittedtoofferinganeducationthatisaccessibletoacademicallycompe-tentstudentsofBahrain,theGulfandbeyond,andtodeliveracademicprogramsofqualitythatgraduatestudentsequippedwithknowledgeandskillsrelevantlocallyandregionally.ASUisfurtherdedicatedtothepromotionofacultureoflearningandre-searchforitsstudents,staffandfaulty,strengtheningacademicandprofessionalpart-nerships,anddevelopingnetworkslocally,regionallyandgloballytoengagemean-ingfullywithBahrainandGulfCommunityatlarge.

ASU Objectives:

1.Toassumesocialresponsibilityandtoservethelocalandregionalcommunity.

2.Tofurtherenhancescientificresearchstandardsinallfieldsofknowledge.

3.Tooffernewspecializationstomeetthemarketdemands.

4.Tokeepabreastofscientificdevelopmentsandtoprovideallthemeansofacademicsuccess.

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ASU Values:

1.Integrity:ASU’scommunityvalueshonesty,fairnessandacademicintegrityasfun-damentaltoitsvisionandmission,andwillrecognize,affirmandupholdthisvalueinaresponsibleandcommittedmanner.

2.Collaboration and Team Spirit: ASU’s community recognizes collaboration andteamspirittobeattheheartoftheinstitutionalcultureandwillpromotethesevaluesinadedicatedmanner.

3.Loyalty:ASU’sstudents,facultyandstaffcherishloyaltyandcommitmentandrec-ognizethesevaluestobeinherentintheircultureofcooperationanddedication.

4.Social Responsiveness and Community Engagement: ASU’s students, facultyandstaffvaluetheirpartners,networksandcommunitiesandintendtoengagewiththem,inathoughtful,respectful,responsibleandmeaningfulmanner.

5.Quality:ASU’scommunityvalues,qualityasanidealandstandardthatshouldchar-acterizeitsprocesses,outcomes,peopleandpartners.

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Colleges and Departments

TheUniversitycomprisesthefollowingcollegesanddepartments:

1. College of Administrative Sciences

i. DepartmentofBusinessAdministration.

ii. DepartmentofAccountingandFinance.

iii. DepartmentofManagementInformationSystems.

iv. DepartmentofPoliticalSciences.

2. College of Arts & Science

i. DepartmentofDesignandArts.

i. DepartmentofComputerSciences.

ii. DepartmentofGeneralStudies.

3. College of law

i. DepartmentofPrivateLaw.

ii. DepartmentofPublicLaw.

The Academic Programmes

TheUniversity’s colleges anddepartments offer both undergraduate andgraduateprogrammesleadingtotheBachelor’sDegreeandMaster’sDegreeinanumberofspecializations.Theprogrammesavailablearelistedbelow.

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I. Undergraduate Programmes

i. Bachelor’sDegreeinBusinessAdministration.

ii. Bachelor’sDegreeinAccounting.

iii. Bachelor’sDegreeinAccountingandFinance.

iv. Bachelor’sDegreeinManagementInformationSystems.

v. Bachelor’sDegreeinPoliticalScience.

vi. Bachelor’sDegreeinGraphicDesign.

vii. Bachelor’sDegreeinInteriorDesign.

viii. Bachelor’sDegreeinComputerScience.

ix. Bachelor’sDegreeinLaw.

II. Postgraduate Programmes

i. Master’sDegreeinBusinessAdministration.

ii. Master’sDegreeinHumanResourcesManagement.

iii. Master’sDegreeinAccountingandFinance.

iv. Master’sDegreeinLaw.

v. Master’sDegreeinCommercialLaw.

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University Requirements

University Compulsory Requirements

List of Courses

CourseCode

Course Title Pre-requisite Credit

Hour

ARB101 ArabicLanguage - 3

LFS102ThinkingandCommunicationSkills

Development- 3

CS104 ComputerSkills - 3

HBH105 BahrainCivilization&History - 3

ENG101 EnglishLanguage(1) - 3

ENG102 EnglishLanguage(2) ENG101 3

ENG111 UpperIntermediateEnglish - 3

ENG112 AdvancedEnglish ENG111 3

HR106 HumanRights - 3

Course Descriptions

ARAB 101 – Arabic Language (Prerequisite: None)

ThiscoursedealswithissuesrelatedtotheArabicgrammarandliterature.Itstudiessomebasiclinguisticissuesinthevocabulary,morphology,syntax,andsemanticsofArabic. ItalsostudiesstylisticandliteraryfeaturesthroughanalyzinganddiscussingsomeselectedtextsfromtheholyQuranandotherliterarymasterpieces.

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LFS 102 –Thinking and Communication Skills Development (Prerequisite: None)

Thisisanoptionaluniversityrequirementcourse.Itintroducesstudentstotheconceptofthinking,itscharacteristics,itsformsanditsimportanceintheeducationalprocess.Thecoursedealsalsowith theapplicationofmodern strategiesand theories inter-pretedfordifferentkindsofthinking.

Thecoursedealsindetailwithaspectsofcommunicationskillswiththeaimofimprov-ing thestudents’ skillsovercomingcommunicativebarrierswhencommunicating invarioussituationsandforvariouspurposes.

CS 104 – Computer Skills (Prerequisite: None)

Thiscoursecoversthefollowingtopics:basicconceptsofinformationtechnology,us-ingthecomputertomanagerfiles,wordprocessing,spreadsheets,presentationanddatabase.

HBH 105 – Bahrain Civilization and History (Prerequisite: None)

ThiscoursedealswiththehistoryofBahrainfrom1500-1800.ItstudiesthestagesofthePortugueseinvasionofthispartoftheworldandtheinternationalpowerstrugglethateruptedaftertheinvasion.ItalsodealswiththerulingofAl-UtuubTribeofBahrainandthereignofAlKhalifathereafter.

ENG 101 – English Language (1) (Prerequisite: None) (For programmes delivered in Arabic Language)

EnglishoneisarequiredUniversitycourseforallbachelorstudentswhoseprogrammesareinArabic.ItisdesignedtomeettheneedsofgeneralEnglishskills.Therefore,thecourseisintegrativetothebasiclanguageskills.However,thecourseconcentratesonthegrammaticalstructuresofsimpleEnglishsentencesandthevocabularystudents

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needintheirstudiestofollowlecturesandtoreadreferences.ThecourseallocatesaplacefortheskillsneededineverydayEnglishtoo.

ENG 102 – English Language (2) (Prerequisite: ENG 101) (For programmes delivered in Arabic Language)

English2isarequiredUniversitycourseforallASUbachelorprogrammesthemediumofinstructionofwhichisArabic.ItisafollowuptoEnglish1.Itisintegrativetothe4languageskills intheframeofgeneralEnglish.Thecoursetakesstudentsfrompre-intermediatetoupperIntermediatelevelandprovidespracticeforEnglishlanguagestructuresandcommunicationskills.Mostimportantly,thestudentsaretrainedinthereading,writing,listening,andspeakingskillsneededtocommunicateintheprofes-sionalandpersonalsidesofmodernlifeandbeabletodevelopandpresenttheirownideasinfairlygoodEnglish.

ENG 111 – Upper Intermediate English (Prerequisite: None) (For programmes delivered in English Language)

ENG111isathree-credit-hourcoursethatrunsforonesemester(orterm)of15weeks.ItisthefirstoftwocreditEnglishcourseswhichASUincomingstudentsenrolledinMIS,CS,andACCbachelorProgrammesarerequiredtotakeduringtheirfirstyearofstudy.

Itaimsatexposingstudentstoawidevarietyofreadingpassages,providingthemwithadequatepracticeinscanningtofindinformationfromtexts,guessingmeaningfromcontext, andcritical thinking.Grammatical structuresare introduced in contextwithquestionsthatencouragestudentstoworkouttherulesforthemselves.Thevocabu-larysyllabusconcentratesonlearningnewwordsinlexicalsets.

ENG111 is a skill-building course,whichenables students to speakwith ease andconfidence,communicatewithdifferenttypesofpeople,discussacademic,socialandprofessionalmatters,listentonewsinEnglish,readnewspapers,magazinesandrefer-ences,writepersonalandbusinessletters,writereportsandarticles,etc.

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ENG 112 – Advanced English (Prerequisite: ENG 111) (For courses delivered in English Language)

ENG112isathree-credit-hourcoursethatrunsforonesemester(orterm)of15weeks.ItisthesecondoftwocreditEnglishlanguagecourseswhichallincomingstudentsarerequiredtotakeduringtheirstudyattheUniversity.Thecourseisskill-buildingwhichenablesstudentstospeakwitheaseandconfidence,communicatewithdifferenttypesofpeople,discussacademic,socialandprofessionalmatters,listentonewsinEnglish,watchTVprogrammes, readnewspapers,magazinesandreferences,writepersonalandbusinessletters,writereportsandarticles,etc.ItfulfillsahighlevelofproficiencyinEnglishasaprerequisiteforacademic,socialandprofessionalsuccess.

HR 106 – Human Rights (Prerequisite: None)

Thiscoursediscussesthebasicprinciplesofhumanrights. Itacquaintsthestudentswiththenatureofhumanrights;theirrealmsandsources,payingspecialattentiontotheinternationallegalprovisionsconcerninghumanrightsincludedinthefollowingdocuments:

1.UnitedNationsCharter.

2.InternationalDeclarationofHumanRights.

3.InternationalAccordonCivil&PoliticalRights.

4.InternationalAccordonSocial&EconomicRights.

5.Internationalagreementagainsttortureandinhumane,disrespectfulpunishment.

6.Protectionmechanisms and constitutional organization of public rights and free-domsintheKingdomofBahrain.

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University Elective RequirementsList of Courses

(3 Credit Hours / 1 course to be chosen from each group)

CourseCode

Course Title Pre-requisite Credit

Hour

Group 1

ISC101 IslamicCulture - 3

ISC102 IslamicEthics - 3

ISC103 Islam&ContemporaryIssues - 3

Group2

LFS101 LifeSkills - 3

LIB101 IntroductiontoLibraryScience - 3

MAN101 ManandEnvironment - 3

SOC101 IntroductiontoSociology - 3

SPT101 SpecialSubjects - 3

CS205 ComputerApplications CS104 3

Course Descriptions

ISL 101 – Islamic Culture (Prerequisite: None)

Thecoursedealswiththeconceptof“Culture”ingeneralandtheconceptof“IslamicCulture”inparticularandotherrelatedconcepts.Thus,thecoursestudiesthecharac-teristicsoftheIslamicculture,itssources,fieldsofstudy,anditsroleinthecreationofthe“Islamiccharacter”.Italsodealswiththeso-called“culturalinvasion”,itstypes,itsmethodologies,andotherrelatedissues.

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ISL 102 – Islamic Ethics (Prerequisite: None)

Thiscourseisanelectiveuniversityrequirement.ItstressestheimportanceofethicsinIslamandthevalueIslamgivestoethicsingeneralandworkethicsinparticular.ThecoursedrawsgeneralcomparisonsofthetreatmentofethicsalongdifferentagesinthehistoryofIslamandoffersinsightstothepossibletoolstoenhanceworkethicsac-cordingtoIslam.

ISL 103 – Islam & Contemporary Issues (Prerequisite: None)

ThiscoursedealswiththewayIslamdealswithcontemporaryissuessuchasthephe-nomenonoffanaticism,determinationoftheIslamiccalendar,almstax(Zakat)0nmon-eyandjewelry,democracyandgovernmentsystem,andotherscientificandculturaldevelopments

LFS 101 – Life Skills (Prerequisite: None)

This course studies the skills usually associated with managing and liv-ing a better quality of life. These skills help us to accomplish our ambi-tions and live to our full potential. In general, they are behaviors used ap-propriately and responsibly in the management of personal affairs.Theseskillsvariesgreatlydependingonthestudents’socialnormsandtheircommu-nityexpectations.

LIB 101 – Introduction to Library Science (Prerequisite: None)

Thiscourseintroducesstudentstothelibrarysciences.Itgivesageneralhistoricalre-viewofthedevelopmentoflibrariesthroughtheagesandshedslightontheimpor-tanceoflibrariesinthedevelopmentofknowledgeandsciences.Thecoursereviewstheservicesthatlibraryintroducetothosewhomaywanttobenefitfrom.

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MAN 101 – Man and Environment (Prerequisite: None)

ThiscoursedealswithissuesrelatedtotherelationshipbetweenhumanbeingsandtheenvironmenttheyliveinwithspecialattentiontotheenvironmentofthestudentsoftheUniversity.Thecoursedrawsthestudents\attentiontotheimportanceofenvi-ronmentandthenecessitytoregulateourbehaviorsothatnottoharmit.

SOC 101 – Introduction to Sociology (Prerequisite: None)

ThecourseintroducesthestudentstoSociology;thescientificstudyofsociety.Thus,thecourseemphasizessocialinteractionprocessesandtheirimpactonthemembersofanysociety.

SPT 101 – Special Subjects (Prerequisite: None)

ThiscourseisanoptionalUniversityrequirement.Itdealswithspecialcontemporarytopicsthatareofimporttouniversitystudents.Thetopicsdealtwithmaybeeconomi-cal,social,historical,orpolitical.

CS 205 – Computer Applications (Prerequisite: CS 104)

Thiscoursecoversthefollowingtopics:usingMicrosoftwordforreportwriting,usingMicrosoftexcelforcreatingasimpleaccountingprogramandusingMicrosoftaccessforcreatingasimpleinformationsystem.

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BACHELOR DEGREES

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COLLEGE OF

ADMINISTRATIVE SCIENCES

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College Compulsory Requirements

List of Courses

Course

CodeCourse Title Pre-requisite

CreditHour

ACC101 PrinciplesofAccounting(1) - 3

ACF101 PrinciplesofAccounting(1) - 3

BA101 PrinciplesofManagement(1) - 3


ECO102 MicroEconomics - 3


ECO103 MacroEconomics ECO102 3


MATH101 MathematicsforBusiness - 3


POL101 IntroductiontoPoliticalScience - 3


STA101 PrinciplesofStatistics MATH102 3

BA211 PrinciplesofMarketing BA101 3


BA303 ScientificResearchMethods - 3


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Course Descriptions

ACC 101 - Principles of Accounting (1) (Pre-requisite: None) (For programmes delivered in Arabic Language)

Thiscoursedealswithanumberofaccountingtopicsconcerningtheaccountingsys-temintheeconomicentitiesandthepracticalapplicationofallstagesoftheaccount-ingcyclestartingfromthebalancesheetequation,thedistinctionbetweentypesoffinancial transactions, journalizing,classificationandsummarizingoffinancialopera-tions, preparation of the trial balance, closing entries, and organizing the financialstatements.Thecoursealsoincludestheproofandprocessingoftransactionsrelatedtotradereceivables.

ACF 101 – Principles of Accounting (1) (Prerequisite: None) (For programmes delivered in English Language)

Thiscourseconcentratesonaccountingconcepts,principlesandassumption,basicaccounting equation, the accounting cycle (Journalizing, posting, prepare trial bal-ance,financialstatement),adjustingentries,theaccountingcycleforaMerchandisingcompany,computeinventorycostunderperiodic&perpetualinventorysystem.

BA 101 – Principles of Management (1) (Prerequisite: None) (For programmes delivered in Arabic Language)

This isan introductorycourse for the studyofmanagementand the role itplays inorganizations.Itintroducesstudentstotheideasofmanageriallevels,skillsandman-agement‘concepts.Itdevelopstheirunderstandingabouthowsuccessfulemployeesandmanagersoperate.Thecoursebeginswithahistoricaloverviewofthemanage-mentfieldandevolutionofmanagementthought.Additionallythecoursefocusesonthemanagementprocess/managerialfunctionssuchasplanning,organizing,leading,andcontrolling.

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BA 108 – Principles of Management (1) (Prerequisite: None) (For programmes delivered in English Language)

This isan introductorycourse for the studyofmanagementand the role itplays inorganizations.Itintroducesstudentstotheideasofmanageriallevels,skillsandman-agement‘concepts.Itdevelopstheirunderstandingabouthowsuccessfulemployeesandmanagersoperate.Thecoursebeginswithahistoricaloverviewofthemanage-mentfieldandevolutionofmanagementthought.Additionallythecoursefocusesonthemanagementprocess/managerialfunctionssuchasplanning,organizing,leading,andcontrolling.

ECO 102 – Micro Economics (Prerequisite: None) (For programmes delivered in English Language)

This course studies thebehaviourof individualhouseholdsandfirms. It focusesonthefunctioningofindividualindustriesandthebehaviourofindividualeconomicde-cision-makingunits:businessfirmsandhouseholdsandexplores thedecisions thatindividualbusinessesandconsumersmakeandhowthesedecisionsareco-ordinateinmarkets.Thecoursewillfocusonhowhouseholdsmakedecisionsaboutwhatgoodstobuy?andhowfirmsmakedecisionsaboutwhattoproduce?Howtoproduce?Andforwhomtoproduce?Examiningthebehaviourofhouseholdsandfirmswillgiveusthenecessaryinsighttounderstandhowtheinteractionbetweenconsumers’demandsandproducers’suppliesdeterminespricesinthemarketplace.

ECO 104 – Micro Economics (Prerequisite: None) (For programmes delivered in Arabic Language)

This course studies themethodsofmeeting theneedsof societywithin limited re-sources,inadditiontotheconductofindividualsandeconomicinstitutionsbehaviorinmarketingdecision-making.Thecoursealsoincludesconsumptiondecisionsmadebyindividualsandproductiondecisionsmadebyindustrialinstitutions.

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ECO 103- Macro Economics (Prerequisite: ECO 102) (For programmes delivered in English Language)

Thiscoursecoversthemajortopicsandissuesrelatedtoanalysisofnationalincomeand its components, economic indicators, inflationandunemployment,moneyandbanking,stabilizationpolicies,governmentalfiscalandmonetarypolicy,andeconomicgrowthandworldtrade.Asaresult,studentswillbeabletogenerate,interpret,label,andanalysegraphs,charts,anddatainordertodescribeandexplaineconomiccon-cepts.

ECO 105- Macro Economics (Prerequisite: ECO 104) (For programmes delivered in Arabic Language)

Thiscourseincludescalculationandanalysisofnationalincomeinvariousways,italsodealswiththeeconomiccriteria, inflationandunemploymentaswellasthecashef-fectson theeconomyandpoliciesoverallbalances that lead toeconomic stability,suchasfiscalandmonetarypolicies,italsodealswiththerateofeconomicgrowthandforeigntrade.

MATH 101 - Mathematics for Business (Prerequisite: None) (For programmes delivered in Arabic Language)

Thiscourseexposesthestudentstoawidevarietyofproblemdescriptionsandmeth-odsofanalysis. It focusesonthefieldofBusinessand is the idealchoice ifyouareinterested indevelopingmathematical skillswith abusiness emphasis. InAddition,Thecoursecombinesthefundamentalsofapplicablemathematicswiththestudyofbusinessmanagementapplications.

MATH 102 - Mathematics for Business (Prerequisite: None) (For programmes delivered in English Language)

Thiscourseexposesthestudentstoawidevarietyofproblemdescriptionsandmeth-odsofanalysis. It focusesonthefieldofBusinessand is the idealchoice ifyouare

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interested indevelopingmathematical skillswith abusiness emphasis. InAddition,Thecoursecombinesthefundamentalsofapplicablemathematicswiththestudyofbusinessmanagementapplications.

POL 101 – Introduction to Political Sciences (1) (Prerequisite: None) (For programmes delivered in Arabic Language)

Thiscourseaimsatintroducingthebasicconceptsandterminologysuchasthecon-cept of politics, political science, the relationship between the politics science andother humanitarian sciences, the researchmethods inpolitical science and the keyconceptsofthepoliticalsciencesuchasthestate;itsconcept,originandfunctions.

POL 110 – Introduction to Political Sciences (E) (Prerequisite: None) (For programmes delivered in English Language)

This course introduces thebasic concepts of political science such as the state; itsconcept,originandfunctions. It introducesstudentstotheformsofstatesandgov-ernments.This coursegives insights to the issuesofpolitical sociology suchas therelationsbetweengovernmentandsociety,politicalparties,publicopinion.Addition-ally,thecoursecoverstopicssuchasprinciplesofinternationalrelationsinternationalpoliticsandinternationalorder.

STA 101 – Principles of Statistics (Prerequisite: MATH 101)

Thiscoursedealswithallaspectsofthecollection,processing,presentation,andinter-pretationofmeasurementsorobservations,thatis,withallofaspectsofthehandlingofdata.Thus,dataconstitutestherawmaterialwedealwithstatistics,anditscollectionisofmajorconcern inanystatistical investigation.Thetopicscoveredareconcepts,tools, techniques andmethods of statistics, datamanaging techniques, descriptivetools,andinferentialstatistics.

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BA 211 – Principles of Marketing (Prerequisite: BA 101) (For programmes delivered in Arabic Language)

Thiscoursefocusesontheessentialsofmarketing,itsnatureandscopethatarecru-cially important to theorganization’ success in adynamic environment.The courseprovidesabroadbackgroundonthemarketingconcept,theroleofmarketingbothwithintheorganizationandwithintheexternalenvironment,themarketingmix,(prod-uct,place,promotionandprice),marketsegmentation,targetingandpositioning,con-sumerandbusinessbehavior.Duringthiscoursethestudentwilllearntothinklikeamarketerandwillunderstandhowmarketingmangersusemarketingelementstoen-abletheirbusinessorganizationtogainacompetitiveadvantage.

BA 218 – Principles of Marketing (Prerequisite: BA 108) (For programmes delivered in English Language)

Thiscoursefocusesontheessentialsofmarketing,itsnatureandscopethatarecru-cially important to theorganization’ success in adynamic environment.The courseprovidesabroadbackgroundonthemarketingconcept,theroleofmarketingbothwithintheorganizationandwithintheexternalenvironment,themarketingmix,(prod-uct,place,promotionandprice),marketsegmentation,targetingandpositioning,con-sumerandbusinessbehavior.Duringthiscoursethestudentwilllearntothinklikeamarketerandwillunderstandhowmarketingmangersusemarketingelementstoen-abletheirbusinessorganizationtogainacompetitiveadvantage.

BA 303 – Scientific Research Methods (Prerequisite: None) (For programmes delivered in Arabic Language)

Thiscoursestudiesthescopeandsignificanceofbusinessresearch.Itintroducesstu-dents to thevariousaspectsofbusiness research; its types, toolsandmethodsandstudentswill learnhow toapplybusiness research techniques into realworldsitua-tions.The course covers topics suchas the identificationof a topicby the student,propositionofhypothesis,formulationofresearchinquiries,developmentofliteraturereview,selectresearchdesignandmethodologies.Additionallystudentswill learn

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datacollection techniques;primaryandsecondarydatawithapplication tospecificproblems,scalingandresearchinstrumentdesignandsamplingdesign.

BA 307 – Scientific Research Methods (Prerequisite: None) (For programmes delivered in English Language)

Thiscoursestudiesthescopeandsignificanceofbusinessresearch.Itintroducesstu-dentstothevariousaspectsofbusinessresearch;itstypes,toolsandmethodsandstu-dentswilllearnhowtoapplybusinessresearchtechniquesintorealworldsituations.Thecoursecoverstopicssuchastheidentificationofatopicbythestudent,proposi-tionofhypothesis,formulationofresearchinquiries,developmentofliteraturereview,selectresearchdesignandmethodologies.Additionallystudentswill learndatacol-lectiontechniques;primaryandsecondarydatawithapplicationtospecificproblems,scalingandresearchinstrumentdesignandsamplingdesign.

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DEPARTMENT OF BUSINESS ADMINISTRATION

BACHELOR IN BUSINESS ADMINISTRATION

STUDY PLAN

Year 1

First Semester

Course

CodeCourse Title Pre-requisite Credit Hour







Total 18

Second Semester

CourseCode Course Title Pre-requisite Credit Hour

BA102 PrinciplesofManagement(2) BA101 3


ECO104 Microeconomics - 3



LFS102ThinkingandCommunicationSkills

Development- 3

Total 18

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Year 2

Third Semester



FIN251 FinancialManagement ACC101 3

BA251 OrganizationalBehavior BA102 3

LAW021 PrinciplesofCommercialLaw - 3

MIS211 ManagementInformationSystemsBA101+

CS1043

ECO105 Macroeconomics ECO104 3

Total 18

Fourth Semester


BA231 HumanResourceManagement BA102 3

BA241 QuantitativeMethodsinManagement(E)STA101+

ENG1023

BA252 OrganizationalTheory BA251 3

ACC221 CostAccounting ACC101 3


- UniversityElective(1) - 3

Total 18

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Year 3

Fifth Semester

Course

CodeCourse Title Pre-requisite Credit Hour

BA355 OrganizationalChangeandDevelopment BA252 3


BA332 BusinessCommunications(E)BA102+ENG102

3

BA342 OperationsManagement BA102+BA241 3



Total 18

Sixth Semester


BA353 BusinessEthics BA102 3

BA361 EntrepreneurshipBA211+BA231+FIN251

3

BA362 InternationalBusinessBA211+BA231+FIN251

3

BA392 Internship 90CreditHours 3

ACC324 ManagerialAccounting ACC221 3

- ProgrammeElective - 3

Total 18

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Year 4

Seventh Semester


BA443 BusinessDecisionMaking BA241 3

BA344 SupplyChainManagement BA342 3

BA454 LeadershipandGroupDynamics BA355 3

BA415 SalesManagementBA102+

BA213

BA463 InnovationManagement BA361 3


Total 18

Eighth Semester


BA421 FeasibilityStudies BA361 3

BA464 StrategicManagement(E)BA102+114CreditHours

3

BA499 AppliedResearchinBusiness BA392 3

Total 9

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Course Descriptions

Programme Compulsory Courses:

LAW 021 – Principles of Commercial Law (Prerequisite: None)

Thecourseintroducesstudentstothebasicconceptsofcommercial law. Itbeginswithahistoricaloverviewofcommerciallawanditsdevelopment.Thiscourseexposesstudents todifferentpatternsofbusinessorganizationsanddifferent legal formsofownership.Additionally,thecoursecoversdifferentcommercialcontractsintermsoftheirgeneralprovisionsandtypes,andgivesinsighttocommercialmortgage,com-mercialagencies,andbrokers.

BA 102 – Principles of Management (2) (Prerequisite: BA 101)

Thecoursedealswith theconceptsof theorganization, itscharacteristicsand legalforms.Thiscoursefocusesontheprovisionofacomprehensiveunderstandingoftheorganizationfunctions(production,marketing,finance,humanresource,knowledge&informationandmanagement).Additionally, itcovers theorganization’s relationshipwiththesurroundingenvironment.

MIS 211 – Management Information Systems (Prerequisite: BA 101 + CS 104)

Thisisanintroductorycoursethatpresentsproblemsinthebusinessenvironmentandsolutionswithcomputerbasedtools. It focusesonsystemsandinformationsystemsconceptsandtechnologies.Studentswilllearnthemosteffectivewaystouseinforma-tion systems.Topics include: information systems types, resources, computerand itapplications,informationsystemskeyresources,gainingcompetitiveadvantagewithIT,integratingcollaboratingenvironments,supplychainmanagement,databasesanddatawarehouses.

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ACC 221 - Cost Accounting (Pre-requisite: ACC 101)

Thiscourserepresentsanintroductiontostudyanumberoftopicsincludingthegen-eral frameworkof cost accounting, costbehavior, cost classificationwithindifferenttypesofcompanies,preparationofcostsstatementsforindustrialcompanies,prepa-rationof incomestatementsaccording tovariouscosts theories , joborder system,processingcostsystemandactivity-basedcostingsystem.

BA 231 – Human Resource Management (Prerequisite: BA 102)

ThiscourseisanintroductorycourseforHumanResourceManagement(HRM),itisde-signedtocoverthemajortopicsandissuesrelatedtoHRMwhichwillhelpthestudentinunderstandingandanalysingtherolethatHRMplaysinformulatingandimplement-ingorganizationalstrategy,andinachievingoverallorganizationalefficiencyandef-fectiveness.ThecourseexposesstudentstoHRMconcepts,objectives,andfunctions.ItalsolooksatdiversechallengesthatfaceHRMinitsenvironment.Additionally,thecoursefocusesonthescopeofHRMintermsofjobanalysis,Humanresourcesplan-ningandrecruiting,selection,training,performanceappraisalandcompensation.

BA 241 – Quantitative Methods in Management (E) (Prerequisite: STA 101 + ENG 102)

Thiscourseprovidesanintroductiontotheconceptsandapplicationsofquantitativemethodsinmanagement.Itdevelopsmathematicalandstatisticalcompetenceneces-sarytofacilitateprogressionincoursessuchasOperationsManagementandBusinessDecisionMaking,howeverthiscoursebuildsontheconceptsandanalyticaltaughtinPrincipleofStatistics.Thiscoursefocusesondevelopingquantitativemethods,suchas,linearprogramming,sensitivityanddualitytheory,transportationandassignmentproblems,networkandqueuingtheoryinadditiontowaitingline,gametheoryandsimulation.Quantitativemethodsareusedthroughoutbusiness,governmentandnon-profit sectorof theeconomy.Aneffectiveparticipation indecision-makingmustbeabletounderstandandinterpretstatisticaldata.

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BA 246 – Managerial Economics (Prerequisite: BA 101 + ECO 104)

Thecourse isdesigned todevelop student’ knowledgeof economic concepts andtechniquestosolvebusinessrelatedproblems.Thecoursefocusesontherelationshipbetweenmicro-economicsanddecisionmakinginrealbusinessdisciplines,criteriaofeconomicanalysis,andeconomictheoriesandapplications.

BA 251 – Organizational Behavior (Prerequisite: BA 102)

Thecoursedealswiththeanalysisofhumanbehavioratbothindividualandorganiza-tionallevels.Topicsincludepersonalityandattitudes,perceptionandattribution,mo-tivation,communication,workstress,groupandteamdynamics,leadership,decisionmaking,quality,ethics,jobandorganizationdesign,conflictmanagement,organiza-tionalcultureandpolitics,andorganizationalchange.

FIN 251 – Financial Management (Prerequisite: ACC 101)

Thiscourseisanintroductiontofinanceincorporationsasitprojectsthelightonthemainfinancialconcepts.Itdefinesmanagement,itsdevelopmentandhowtoincreasethewealththroughanalyticalpresentationsoffinancialdatatoreachdecisionmaking.Itgivesinsightstothepresentationoffinancialstatementsandcurrentvalueofmoney.Additionally,itlinkstheanalysiswiththepracticalframeworkofevaluatingstocksandbonds,recognizesthereturnoncurrentvalue,rateofreturn,capitalbudgeting,risksandothercapitaldecisionssuchasreturnperiodandnetcapital.

BA 252 – Organization Theory (Prerequisite: BA 251)

Thecoursedealswiththemajortopicsandissuesrelatedtoorganizationaltheorythathelpsthestudentinunderstandingandanalysingorganizations.Thiscourseexamineswhatanorganizationisandhowitfunctions,whyorganizationsexist,andwhatobjec-tivesdo theypursue. It also review issues related to the life cycleoforganizations:howdotheygrowandsurvive.Theenvironmentinwhichtheorganizationoperatesisanotherimportanttopic.Additionally,thecourseincludestheoriesandpracticalinfor-mationaboutdifferenttypesoforganizationalstructures,organizationalchange,orga-nizationalcultureandinnovationwithinorganizations.

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ACC 324 - Managerial Accounting (Pre-requisite: ACC 221)

Thiscoursefocusesontopicsthathelpmanagementtomakedecisionsdependingontheaccountingdata,includinganalyzesofbreak-evenpoint,thepreparationofopera-tionalandflexiblebudgetsandtrade-offsbetweendecisions,itcoversaswellplanningandcapitalistbudgets,performancemeasurementandResponsibilityAccounting,inadditiontothestandardcostsandcomparingvariancesindirectandindirectcosts.

BA 332 – Business Communication (E) (Prerequisite: BA 102 + ENG 102)

Thecoursedealswiththebasicconceptsofwrittenandoralbusinesscommunications.Thiscoursefocusesontheimportanceofcommunicationprocess,itsobjectivesandtypes.Itenablesstudentstoachievecompetenciesinbusinesswriting,includinggoodandbadnewsbusinessletters,memoranda,electronicmail,persuasivemessagesandformalreports.Thecoursepromotesstudentcapacityinusingelectroniccommunica-tionandtechnologyappropriatetocontemporarybusinessfunctions.Additionally,itpavesthewayforstudentacquisitionoflife-longlearningskills.

BA 342 – Operations Management (Prerequisite: BA 102 + BA 241)

Thecoursedealswiththeknowledgeandskillsrelevantwiththeefficienttransforma-tion of inputs (materials, labor, capital andmanagement (into outputs (products orservices (inamanner thatexplores thefirmvaluepropositions to itscustomersandcomplieswith thebusiness strategyof thisfirm.Topics includeproduct selection&design,capacityplanning,processselection, facilities locationanddesign, schedul-ing,aggregateproductionplanning,andMaterialRequirementsPlanning(MRP),andModernManufacturingSystemsandFuturePlant.

BA 344 – Supply Chain Management (Prerequisite: BA 342)

Thecourseexplores theprocess involved in theflowsofmaterials and informationamongallofthefirms.Thisprocesscontributesincreatingvaluestartingfromsourc-ingofrawmaterialstillthedeliveryofaproducttoendcustomers.Thiscourseexposesstudentstotheefficientintegrationofallparties:suppliers,factories,warehousesand

43

storestoassurethedistributionofproductstocustomersattherighttimeandintherightquantity.Topicsinclude:supplierevaluation/selection,logistics;partnering;tech-nology;modeling;just-in-timepurchasingandmanagingrisk.

BA 353 - Business Ethics (Prerequisite: BA 102)

Thiscoursedealswith importanceofethicsand its role in thebusinessarena.Ethi-caldilemmasanddecision-makingapproachesconfrontingallBusinessOrganization’Stakeholderssuchasleaders,managers,employees,customersandthepublicareex-ploredatthesocietal,organizationalandpersonallevels.

BA 355 – Organizational Change and Development (Prerequisite: BA 252)

Thecoursedealswiththeorganizationalchangeanddevelopmentinadynamicandeverchangingbusinessenvironment.Inthiscourse,studentswilllearnaboutchange– itsmeaningandconcept,drivers forchange,causes for thebusinessorganizationsuccessorfailuretochange,legalandregulatoryissuesrelatedtochange.Thecoursegivesinsighttobothhistoricalandcontemporarytheoriesandmethodsofintroduc-ingchangeinorganizations.Andstudentswillbeexposedtohowplanning,managingandassessingchangedevelopstheorganization.Additionallythecoursefocusesonorganizationaldevelopment as aprocess topromoteorganizationproblemsolvingcapacity,potentialcompetitivenessandoveralleffectiveness.

BA 361 - Entrepreneurship (Prerequisite: BA 211 + BA 231 + FIN 251)

Thecoursedealswiththepracticalinsightsonwhatanentrepreneuris?Studentswilllearnthestagesthatanentrepreneurmightpursuethroughintakingtheseedofanideaandgrowingitintoasuccessfulbusiness.Additionally,studentswillbeacquaint-edwiththechallengesofowningandrunningabusiness.Thecoursefocusesonhowtostartandmanageanewbusiness/venture?Whetherthisnewbusinesswillbepartofanexistingfamily-businessornot?Whatappropriateformofownershipthatthisbusi-nessmaytake,sourceof funds, locationselectionandallotheroperationalrequire-ments.

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BA 362 – International Business (Prerequisite: BA 211 + BA 231 + FIN 251)

Thecoursedealswithabasicunderstandingofhowtomanagebusinessacrossbor-ders.Bothopportunitiesandrisksareassessed in internationalmarkets.Thecoursewillexposestudentstodifferencesbetweendomesticandinternationalbusiness.Sev-eraltopicsarecoveredwithinthecoursesuchasinternationalbusinessentrymodes,culturaleffectsonbothorganizationalandindividualbehavior,economicintegrationschemes,firmspecificandcountryspecificelementsandtheirimpactoncreatingcom-petitiveadvantages.Moreoverthecourseexploresthelegal,business,social,politicalforces,governmentalregulations,laborforceandcompetitionininternationalenviron-ment.

BA 392 - Internship (Prerequisite: 90 Credit Hours)

Thecoursedealswithstudents’opportunitytogainexperienceinworkplacesettingsand to translateclassroom learning intopractice. It focuseson reinforcingstudents’practicalandtransferrableskillswherefurtherindustryknowledgeandskillsnecessaryforprofessionaladvancementareacquiredanddeveloped.Thiscourseenablesthemtofunctionwellinaculturallydiverseworkingenvironment.Additionally,ithelpsstu-dentsreflectontheskillstheyarelearningandthebenefitsgainedfromtheinternshipexperience.

BA 415 – Sales Management (Prerequisite: BA 102 + BA 211)

Thecourseisapracticalorientedcoursedesignedtobehands-onintroductiontosell-ingandsalesmanagement,itfocusesonthemanagementofasalesprogramme,onwhatittakestobesuccessfulinmanagingsalesfunctioninapersonaldirectsalesen-vironmentbyengagingthestudentinpracticalsalesmanagementsituationssimilartorealworldexperiencebyputtinghimorherinthepositionofbeingaprospectivesalesmanager.Thecoursefocusesonprovidingasystematicframeworkforunderstandingsalesprocesses,howsalesisdistinguishedfrommarketinganditsimpactinachievingtheorganization’overarchingobjectives.Additionally,thiscoursefocusesonthesalesstrategies, salesbudgeting, forecastingandevaluatingsalesperformance,personalsellingskillsandfinallyissuesrelatedtorecruiting,compensatingandretainingsales-people.

45

BA 421 – Feasibility Studies (Prerequisite: BA 361)

Thecoursedealswithinsightonwhatfeasibilitystudyis?Howstudentswillbecapableto identify the feasibilityofanew idea?Whatdominantmarket trendscanbespot-ted?Howpotentialmarketopportunitiesareassessed?Whatsalesvolumecanbeesti-mated?Whatfinancialriskscanbeidentified?Whatresourcesarerequiredintermsofhuman,physical,financialandinformatics?Andhowthebusinessplanisdeveloped?

BA 443 – Business Decision Making (Prerequisite: BA 241)

Thecourseexposesthestudentstoawidevarietyofproblemdescriptionsandmeth-odsofanalysis.Itequipsstudentswithquantitativetoolscommonlyusedinbusinesssetting.Forexample,decisiontheorymodelsanddecisiontreeswillproveusefulforbusinesssituationwithnumerousalternativedecisions,eachhavingaprobabilityandmonetaryvalueassociatedwiththeoutcome.Throughbreak-evenyouwillbeabletodeterminethemarginallevelofproductstoknowwhenthecompanyisgoingtoprofitfromitsoperationsandhelpthemanagertocontrolthecost.Gametheorywillassistyoutochoosethebestcompetitivestrategy.Forecastingwillhelpyoutomakeprojec-tionregardingthefuturesalesofgoodsandthefutureutilizationofservices.

BA 454 – Leadership and Group Dynamics (Prerequisite: BA 355)

Thecoursedealswith leadershiprolealongmanagerialhierarchy, leadershipstyles,techniquesandrolesinbusinessorganizations.Duringthecourse,diagnosingteamandorganizationalproblemsareexploredinrelationtogroupdevelopment,dynam-ics,andtheoriestounderstandthecomplexityoftheBusinessenvironmentinwhichgroups operate. Additionally this course focuses on building team spirit, creatinggroup interactionanddynamics,ethicaland legal issues related toboth leadershipandgroupinterventions.

BA 463 – Innovation Management (Prerequisite: BA 361)

Thecourseintroducesstudentstothemainconceptsof innovation.Throughoutthecourse,studentswilllearnhowinnovationiscrucialforbothindividualandorganiza-tions.Studentswillbeprovidedwithvarioustoolsandmethodstopromoteinnovation

46

capacitywithinthemselvesandothers.Thecoursewillequipstudentswiththeknowl-edgeofhowtocontributeasinnovativeteam,howinnovationismanagedinrealworksituations,andhowtospreadinnovationculturewithinabusinessorganization.Thecourseitselfdrawsuponreal--worldexamplesandexperiencesofleadingorganiza-tionsfromaroundtheworld.

BA 464 – Strategic Management (E) (Prerequisite: BA 102 + 114 Credit Hours)

Thiscapstonecourseisconsideredasa“bigpicture”courseoranintegrativeandin-terdisciplinarycoursebecausestrategyformulationandimplementationissuescoverthewhole spectrumofbusinessandmanagement.This courseemphasizes thekeyelementsof the strategicprocess (i.e., strategic vision,missionand strategicobjec-tives, situational assessmentandanalysis, strategy formulation, implementationandevaluation).Itenablesthestudenttostarttothinkasastrategist.Fromaholisticviewofanentirefirm,thestudentwillbeprovidedwithcomprehensiveexaminationofwhatstrategystandsfor?Howtochooseamongcompetitivestrategies?Howtocreatecom-petitiveadvantages?Howtotakeadvantageofexternalopportunities?Howtodefendsustainablemarketpositions?Howtoallocatekeyresourcesoverlongperiods?Whatinsandoutsofformulatingandimplementingastrategicplanarebusinessesinvolvedin?Andfinally,howmanagerialdecisionsmightaffecttheperformanceandsurvivalofabusinessfirm?

BA 499 – Applied Research in Business (Prerequisite: BA 392)

Thiscoursedevelopsandpromotesstudents’aptitudetoworkonrealbusinessprob-lems related to their job or interests. Those students will have the opportunity toconductresearch;gatherrelevantdata,tointegrateandapplyknowledgeandskillslearnedinprecedingcoursestoabusinessproblem.Theresearchmightbeastudyonanewmarketopportunity,acomparativestudyofbestpracticeintheindustryorastudyofemployeeorcustomerperceptions.

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Programme Elective Courses: (6 credit hours/2 courses to be chosen from this list)

BA 204 – Knowledge Management (Prerequisite: BA 102)

Thiscourseisdesignedtogivestudentsanintroductoryexposuretothewaysinwhichorganizations create, identify, confine, and disseminate knowledge. Topics includeknowledge management principles; new organizations and intellectual capital; in-tegrationof human resources, training anddevelopment, information systems, andbusinessunitstoimplementknowledgemanagementstrategies;andnewrolesandresponsibilitiesforknowledgeworkers.

BA 246 – Managerial Economics (Prerequisite: BA 101 + ECO 104)

Thecourse isdesigned todevelop student’ knowledgeof economic concepts andtechniquestosolvebusinessrelatedproblems.Thecoursefocusesontherelationshipbetweenmicro-economicsanddecisionmakinginrealbusinessdisciplines,criteriaofeconomicanalysis,andeconomictheoriesandapplications.

48

BA 313 – Public Relations (Prerequisite: BA 102 + BA 211)

This coursedealswith thepublic relationsprofessionby teaching students how toTHINKlikeapublicrelationspractitionerbyrecognizingtheimportanceofresearch,thetargetedaudience,andthemessagedirectedtoreachaudiencesandfinallybuild-ingapublic relationcampaign.Thisoverviewofpublic relationpracticewillenablestudentstodealwithpublicrelationsproblemsandtheywillbecontributinginthepro-visionofmulti-angledsolutionsunderpinningthevalueofpublicrelationsindecision-making.Additionally,thecoursefocusesonthepublicrelationsactivitiesandfunctionswithinorganizations;planning,researching,identifyingtargetaudienceandevaluationofPRcampaignanditsimpactonpublics.

BA 314 – Commercial Promotion (Prerequisite: BA 102 + BA 211)

Intoday’smarket,consumersarebombardedwiththousandsofmessagesthatmightbeinterestingornotonadailybasis.Successfultoday’marketersarethosewhoarecapableof recognizing their audiencesandon theotherhandknowinghow theseaudiences perceive their companies. Therefore the course enables the students tochooseamongthedifferentpromotionalmixelements,tocreatetheappropriatemes-sagingandselectthemosteffectivemediumstoreachthetargetedaudiences.Asstu-dentgothroughthiscourse,he/shewillgainabroadappreciationofthe“ubiquity”of advertisingandpromotionandwill realize that they constitute a critical elementofanybusinessendeavor.Theemphasisinthiscourseisontherolethepromotionalmix;advertising,personalselling,salespromotion,publicity,andpublicrelationsplayinbusinessorganizations.OthertopicssuchasBusinessCommunicationModelsandmanagingadvertisingcampaignsarecoveredthroughoutthecourse.Asaresultthestudentwillgain competencies in thedecisionmaking regarding thepromotionofcommercialproductsandservices.

BA 333 – Planning and Selecting Human Resource (Prerequisite: BA 231)

Thecoursedealswiththeissues,processesandpracticesinvolvedinplanningand

49

selecting human resource. Students will gain the knowledge and tools to analyzeandassesshumanresourcerequirementsusingbothqualitativeandquantitativeap-proachesandtechniques.Additionallythecoursewillexamineallfactorsbeingsocial,culturalandorganizationalthatmightaffectplanningandselectinghumanresourceinthatchallengingBusinesscontext.

BA 445 – Total Quality Management (Prerequisite: BA 342)

Thecourseintroducesstudentstotheconcepts,principles,techniquesandpracticesoftotalqualitymanagement(TQM).Itprovidesahistoricalbackground;areviewtothemostimportantpioneersandscientistssuchasDeming,Juran,CrosbyandIshikawa.Additionallyitexploresphilosophiesandideasoftheleadingthinkersinqualityman-agementandChangemanagement.Studentswill learn thesignificance importanceofTQMinreducingcosts,meetingandexceedingcustomersandotherstakeholders’expectationsofbusinessorganizations,andTQMawardsandISO.

Thiscoursefocusesontheservicequality,clientsatisfaction,processcontrolandca-pability;inspection,efficiencyimprovement,SixSigmaQualityConceptsandtheuseofstatisticscontroltoolstomeasurethequalityofmanufacturingandservicerelatedprocesses

BA 465 – E-Business (Prerequisite: BA 362 + ENG 102)

Electronicbusinessore-businesscausesaparadigmshiftinthewaytoday’sbusinessesoperateandcompete in theglobalmarketplace.Thecourse focusesonhoworga-nizationsofall typesandsizesare rethinking their strategiesandhowthey realizedthate-businessmightbeusedeffectively in implementing traditionalbusiness.ThiscourseisNOTaprogrammingcourse.It introducesstudentstothefundamentalsofe-Businesssystemsfoundintoday’sdynamic,rapidlychangingbusinessenvironment,andhow these fundamentals support improvede-businessprocesses anddecisionmaking.ThecoursefocusesonusingtheevolvedtechnologyinE-Businessconcepts,Modelssuchas(B2B),(B2C),(G2B),(C2C),E-Commerce,E-Businessmarketplace,andinformationsecurityissues,E-procurement,E-governmentandE-learning.

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BA 491 – Contemporary Topics in Management (Prerequisite: BA 252)

Thecourseexplorescurrentandemergingissues/problemsthataffectbusinessorga-nizations.TheCourseformatandcontentwillvaryfromasemestertoanotherpermit-tingstudyingawiderangeoftopicsandnewbusinesstrendsderivedfromtheeverchangingbusinessenvironment.Among theaddressed issues,problems related topeoplemanagement,human resource, culture,economy, technology,workprocessdesignandmanagementpracticeswillbetackledconformingtotheeraofglobaliza-tionandchangingfirmboundaries.

51

DEPARTMENT OF ACCOUNTING AND FINANCEBACHELOR IN ACCOUNTING

STUDY PLAN

Year 1

First Semester








Total 18

Second Semester




ACC102 PrinciplesofAccounting(2) ACC101 3



Total 15

52

Year 2

Third Semester


FIN251 FinancialManagement ACC101 3



ACC204 CorporateAccounting ACC102 3

LFS102 ThinkingandCommunicationSkillsDevelopment - 3


Total 18

Fourth Semester



ACC205 IntermediateAccounting(1) ACC102 3

ACC203 PrinciplesofAccounting(E)ACC102+ENG102

3

ACC221 CostAccounting ACC101 3



Total 18

53

Year 3

Fifth Semester



BA241 QuantitativeMethodsinManagement(E)STA101+ENG102

3

ACC306 IntermediateAccounting(2) ACC205 3

FIN352 MarketsandFinancialInstitutions FIN251 3

ACC341 GovernmentalAccounting ACC204 3

ACC324 ManagerialAccounting ACC221 3

Total 18

Fifth Semester



ACC307 AdvancedAccounting ACC204 3

ACC311 InternationalAccountingStandards ACC306 3

ACC332 InternationalAuditingStandards ACC306 3

ACC340 IslamicAccounting ACC204 3

ACF343 ComputerApplicationsinAccounting&Fi-nance(E)

ACC324+CS104+ENG102

3

Total 18

54

Year 4

Seventh Semester


ACF461 FinancialAnalysis(E)ACC306+ENG102

3

ACC461 Internship90Credit

Hours3

ACC433 Auditing ACC332 3

ACC412 AccountingTheory ACC307 3


Total 15

Eighth Semester


ACC443 AccountingInformationSystems ACF343 3

ACC463 ContemporaryAccountingTopics ACC307 3

ACC434 ProfessionalEthics ACC433 3

ACC469 AppliedResearchinAccounting ACC461 3


Total 15

55

Course Descriptions


ACC 101 - Principles of Accounting (1) (Pre-requisite: None)

Thiscoursedealswithanumberofaccountingtopicsconcerningtheaccountingsys-temintheeconomicentitiesandthepracticalapplicationofallstagesoftheaccount-ingcyclestartingfromthebalancesheetequation,thedistinctionbetweentypesoffinancial transactions, journalizing,classificationandsummarizingoffinancialopera-tions, preparation of the trial balance, closing entries, and organizing the financialstatements.Thecoursealsoincludestheproofandprocessingoftransactionsrelatedtotradereceivables.

ACC 102 – Principles of Accounting (2) (Pre-requisite: ACC 101)

Thiscoursecoversanumberofaccountingtopicsconcerningtheaccountingsystemofeconomicentities that includeadjustments,preparationof abank reconciliation,accountingassessmentprocessesofthemostimportantclausesofthefinancialstate-ments,merchandising inventory systems, typesof accountingerrors andpreparingcorrectingentries,inadditiontothepreparationoftheworksheet.

ACC 203 - Principles of Accounting (E) (Pre-requisite: ACC 102 + ENG 102)

Thiscoursecontainstheintroductiontofinancialaccounting,theaccountinginaction,recordingprocess,adjustingtheaccounts,andcompletingtheaccountingcycle,thecoursealsoincludestheaccountingformerchandiseoperationsandinventories,cashandreceivable,noncurrentassets,current liabilitiesandalsopreparingthefinancialstatementsandpreparingerrorcorrection.

ACC 204 - Corporate Accounting (Pre-requisite: ACC 102)

Thiscoursecoversarangeoftopicsrelatedtoaccountingofpartnershipandcorpora-

56

tioncompaniesintermsofaccountingfundamentalsfortheformationofcompanies,thechangesthatoccuronitscapitalaccounts,partners’admissionandwithdrawals,processingbondspayableandTreasuryStocks,profitandlossallocationandcompa-nies’liquidation.

ACC 205 - Intermediate Accounting (1) (Pre-requisite: ACC 102)

This course expands upon the underlying framework and concepts of financial ac-countinginthecontextofhowaccountingfitsintotheoverallbusinessenvironmentofcontemporarysociety.Itprovidesacomprehensivereviewoftheaccountingpro-cess,conceptualbasisofaccounting,classificationoffinancialstatementsandrelatedinformation,andalsoalltransactionrelatedwithproperty,plantandequipment.Thiscourseincludesalsomanytopicsinfinancialaccounting.

ACC 221 - Cost Accounting (Pre-requisite: ACC 101)

Thiscourserepresentsanintroductiontostudyanumberoftopicsincludingthegen-eral frameworkof cost accounting, costbehavior, cost classificationwithindifferenttypesofcompanies,preparationofcostsstatementsforindustrialcompanies,prepa-rationof incomestatementsaccording tovariouscosts theories , joborder system,processingcostsystemandactivity-basedcostingsystem.

BA 241 – Quantitative Methods in Management (E) (Prerequisite: STA 101 + ENG 102)

Thiscourseprovidesanintroductiontotheconceptsandapplicationsofquantitativemethodsinmanagement.Itdevelopsmathematicalandstatisticalcompetenceneces-sarytofacilitateprogressionincoursessuchasOperationsManagementandBusinessDecisionMaking,howeverthiscoursebuildsontheconceptsandanalyticaltaughtinPrincipleofStatistics(STA101).Thiscoursefocusesondevelopingquantitativemeth-ods,suchas,linearprogramming,sensitivityanddualitytheory,transportationandas-signmentproblems,networkandqueuingtheoryinadditiontowaitingline,gamethe-oryandsimulation.Quantitativemethodsareusedthroughoutbusiness,government

57

andnon-profit sectorof theeconomy.Aneffectiveparticipation indecision-makingmustbeabletounderstandandinterpretstatisticaldata.

FIN 251 - Financial Management (Pre-requisite: ACC 101)

Thiscoursedealswiththefundamentalcontentsoffinancing,thedefinitionofthecon-ceptoffinancialmanagementanditsdevelopment,anddisplaysthesourcesandusesofcompaniesfundsthroughfinancialstatementsanddefininghowtomaximizetheownerswealthandtoassistinfinancingdecisionsmaking.ThisCoursedealsaswellwithtimevalueofmoneyandhowtoevaluatestocksandbondsandtoidentifytheconceptof yieldandwith risksanddecisions related tocapitalbudgeting,and thedefinitionofthecapitalstructureanditstheoriesandgainallocationpolicies.

ACC 306 - Intermediate Accounting (2) (Pre-requisite: ACC 205)

Thiscourseisconsideredasanextensiontointermediateaccounting(1)andincludesmanytopicsinfinancialaccounting,suchascurrentandnon-currentliabilities,equity,dilutivesecurities,investments,revenuerecognition,leases,accountingchangesanderroranalysis,statementofcashflowsandalsoapresentationanddisclosureinfinan-cialreporting.

ACC 307 - Advanced Accounting (Pre-requisite: ACC 204)

Thiscourseisanintroductiontoadetailedanddeepstudyoftopicsspecializedinfi-nancialaccountingincludingaccountingofbusinesscombinationsandtheconsolida-tionbeforeandafterfinancialstatementsonthedateofbusinesscombinationusingdifferentaccountingmethods.Thecoursealso includestheexchangeofoperationsbetweenparentsandsubsidiariescompaniesrelatedtoasetofparagraphssuchasinventoryintercompanytransactions,fixedassetsandbonds.

ACC 311 - International Accounting Standards (Pre-requisite: ACC 306)

Thiscoursedealswithasetofinternationalaccountingstandardsissuedbyspecialized

58

internationalbodieswhichareappliedintheKingdomofBahrain,Thiscoursefocusesonthewaysandrulesofrepresentationandaccountingdisclosureforeachofthecri-teriathathasbeenselectedinordertohelpthestudenttransmittingthescientificbasisofthesestandardsintheappliedfield.

ACC 324 - Managerial Accounting (Pre-requisite: ACC 221)

Thiscoursefocusesontopicsthathelpmanagementtomakedecisionsdependingontheaccountingdata,includinganalyzesofbreak-evenpoint,thepreparationofopera-tionalandflexiblebudgetsandtrade-offsbetweendecisions,itcoversaswellplanningandcapitalistbudgets,performancemeasurementandResponsibilityAccounting,inadditiontothestandardcostsandcomparingvariancesindirectandindirectcosts.

ACC 332 - International Auditing Standards (Pre-requisite: ACC 306)

Thiscourseincludesanumberoftopicsrelatedtothestandardsorganizingtheauditprocessincluding:thetheoreticalframeworkforanobjectiveauditing,theprimaryre-sponsibilitytoauditors,relativeimportanceandrisk,errorandfraudandtherespon-sibilityoftheauditorsindiscoveringthem,InternationalAuditingStandardsthatcon-tainsthegeneralstandardsandstandardsoffieldworkandreportingstandards,theauditreport,ethicsandbehaviorofauditprofession.Thecourseincludesaswell,theauditorlegalresponsibilityandauditingevidences.

ACC 340 - Islamic accounting (Pre-requisite: ACC 204)

ThiscoursecoversarangeoftopicsrelatedtoIslamicaccountingfromtheoreticalandpracticalperspectivesandthefieldswhereitisusedwithinIslamicfinancialinstitutions,inadditiontoperceivingofaccountingtreatmentsforawiderangeoffinancingtoolspracticedbyIslamicbanks,anddevelopingstudents’skillsinpreparingthefinalfinan-cialstatementsforIslamicFinancialInstitutions.

59

ACC 341 - Governmental Accounting (Pre-requisite: ACC 204)

Thiscoursecoversanumberoftopicsconcerningthegovernmentalaccountingandnonprofitorganizationsandincludesaccountingprinciplesingovernmentalaccount-ingandtheimpactofgovernmentlegislationonit,thestate’sbudget,itsrules,classifica-tionsandevolution,thefoundationsofaccountingmeasurementusedingovernmen-talaccounting,accountingofallocated fundsand transfersbetweenappropriationsandclassificationofaccountsattheendofperiod.

ACF 343 – Computer Applications in Accounting and Finance (E) (Prerequisite: ACC324 + CS104 + ENG102)

Thiscoursecontainsastudyofutilizingthecomputertodevelopandmaintainaccount-ingrecord-keepingsystems,makemanagementdecisionsbyusingaccountingandfinancialdata, recorddailybusiness transactions, andgeneratefinancial statementsusingEasy-softhardwareprogram.Thiscoursealsodevelopstheabilityofthestudenttopreparefinancialstatements,spreadsheetofreports,financialanalysis,evaluationbondsandstocks,andalsohowtocalculateandchartwiththeuseofMicrosoftOfficeExcel.

FIN 352 - Markets and Financial Institutions (Pre-requisite: FIN 251)

This course deals with five of the financialmarkets: the capitalmarket (stocks andbonds), theMoneymarket, themortgagemarket,FinancialDerivativesMarketsandtheforeignexchangemarket.Thiscourseincludesanexplanationofthefinancialtoolswhichareusedinthesefivemarkets,inadditiontothepricingmechanismofeachtoolofthesetools,andtheroleofthesemarketsinthelong-termandshort-terminvest-ment,financing,andhedging.

ACC 412 - Accounting Theory (Pre-requisite: ACC 307)

Thiscoursedealswiththeintellectualbasisofaccountingandaccountingevolution,the theory inaccounting,measurementanddisclosure rules foraccounting

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information, the basic conceptsof financial statements,BasicAccountingAssump-tions,generallyacceptedaccountingprinciples,thecoursedealsaswellwithmoderncontroversialaspectsoftheaccountingthoughtandillustratesthetheoriesofaccount-inganditsapplicationinProfessionalpractices.

ACC 433 - Auditing (Pre-requisite: ACC 332)

Thiscourseisanextensiontothecourseofinternationalauditingstandardsdealingwithpracticalauditingaspect,startingfromthestudyandevaluationofinternalcon-trolsystems,reviewproceduresofrevenuesystemanditsaccounts,costofsalessys-temanditsaccounts,thewagessystemandcashbalances,andotherfixedassets,thecourse also includes additional reportspreparedby the auditor andother servicesprovidedfromtheauditoraswellasauditingbyusingtheComputer.

ACC 434 - Profession Ethics (Pre-requisite: ACC 433)

This coursedealswith theanalysisof themost importantdevelopments in interna-tionalauditingandinsurancestandardsandethicsrulesofprofessionalaccountantstohelpthemmaintainaprofessioncommittedtoagoodperformance,thecoursealsodealswithansweringsomequestions,includingthoserelatedtotheofawarenessex-tentofaccountantsofdevelopmentsofprinciplesandrulesofethicalbehavior.Italsoaddressesadiscussionoftheelementsofethicsanddevelopsappropriatesolutionsinordertodealwithethicalissuesrelatedtotheworkenvironment,suchasfinancialstatementsmisleading,corruption,exploitation,andfinancialscandals.

ACC 443 - Accounting Information Systems (Pre-requisite: ACF 343)

Thiscourserepresentsan introductiontostudyanumberof topicsmostly identify-ingtermsrelatedtoaccountinginformationsystems,elementsofthesystemanditscomponents and relation to the management information system, systemdesign,developmentmethodsandsystemsdocumentation, theanalysisoftherelationshipbetweenthebranches(cycles)oftheinformationsystemofaccounting;revenuecy-cle;expensescycle,procurementcycle;salescycle;productioncycleandthefinancial

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cycle.Thecoursedealsaswellwiththemostimportantdifferencesbetweenthecom-puterizedinformationsystemandmanualonesandtheimpactoftheuseofmoderninformationtechnologiesonsystemefficiencyandeffectiveness.

ACC 461 – Internship (Pre-requisite: 90 Credit Hours)

Thecourseisdesignedtoprovidestudentswiththeopportunitytogainexperienceinworkplacesettingsandtotranslateclassroomlearningintopractice.Itfocusesonreinforcingstudents’practicalandtransferableskillswherefurtherindustryknowledgeandskillsnecessaryforprofessionaladvancementareacquiredanddeveloped.Thiscourseenablesthemtofunctionwellinaculturallydiverseworkingenvironment.Ad-ditionally,ithelpsstudentsreflecttheskillstheyarelearningandthebenefitsgainedfromtheinternshipexperience.

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ACF 461 – Financial Analysis (E) (Prerequisite: ACC306 + ENG102)

Thiscourseinvestigatesthefinancialstatementsanalysisandgoesbeyondtheanaly-sisofaccountingfiguresbyexploringotherfinancialtoolslikeeconomicvalueadded(EVA),inordertosupportmanagementtotakefinancialandinvestmentdecisions.Thecoursewillcoverfinancialratios,horizontalandverticalanalysis,cashflowforecastingandfinancialreporting.

ACC 463 - Contemporary Accounting Topics (Pre-requisite: ACC 307)

Thiscoursedealswithanumberof topicsaboutmodernaccountingfromthe intel-lectual andpractical sidesones regarding the intellectual framework related toen-vironmentaccounting,socialcostofpollutionandtheaccountingmethodsusedfortheirmeasurementanddisclosure,andaccountingtreatmentsrelatedtosocialassetsdispense,thecoursealsoaddressesthegeneralframeworkofinflationaccountinganditsimpactonthefinancialstatements,aswellasitsroletocovertheintellectualframe-workandtheaccountingtreatmentofhumanresourcesaccountinginadditionothertopicsaccordingtotheneedsrequiredinaccountingdevelopment.

ACC 469 - Applied Research in Accounting (Pre-requisite: ACC 461)

Thiscourseisconcernedoflinkingtheorywithapplication,anddependsontheap-plicationofknowledgeandskillsacquiredbystudentsduring theirprior studiesofaccountingtopicsintheplanoftheaccountingprogrammeinordertodeveloptheirabilitiestocommunicatewiththeenvironmentthroughtheselectionofaproblemfortheresearchfromthepracticeaboutoneoftheaccountingissues,searchforpracticalandscientificappropriatesolutionsforit.thiscourseincludesinwritingascientificdis-creetresearchintermsofformandcontentsothatitincludetheimportance,problemandresearchhypotheses,researchmethodology,previousstudies,researchstructurefindingappropriateresultsandrecommendations.

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Programme Elective Courses: (6 credit hours/2 courses to be chosen from this list)

ACC 231 - Tax Accounting (Pre-requisite: ACC 204)

Thiscoursedealswiththeconceptsandgoalsoftaxationanditstypesandcharacteris-tics,accountingtreatmentsrelatedtotheregistrationoftaxcomplianceanditsdisclo-sureinthefinancialstatements,italsostudiestheassetsandtherulesandregulationsof thetaxablerevenueaccounts,andarticulates theaccounting incomeandthetaxamountandhowto reconcile them.Thecourseaddressesmethodsofdeterminingthetaxbaseandtheamountoftaxchargedtoshareholdingcompaniesandindividualcompaniesandalsoindividualstaff.

ACC 342 - Financial Institutions Accounting (Pre-requisite: ACC 204)

Thiscoursedealswithtwoareasofthefinancialinstitutionssystems:thefirstonein-cludesaccountingsystemsforbanksandfocusesonaccountingtreatmentsfordiffer-entfinancialactivitiesinbankingbusinesssuchascurrentaccounts,transfers,lettersofcredit,treasury,loans,guarantees,securitiestradingandclearing.Thesecondareaofthecourseincludesaccountingsystemsforinsurancecompanies,theconceptofinsur-anceanditstypes,lifeinsuranceaccountingandothertypesofinsurance.

ACC 413 - International Accounting (Pre-requisite: ACC 412)

Thiscoursedealswithexplainingthetheoreticalframeworkofinternationalaccount-ingintermsofinternationalcompaniesofAccounting,auditingandinternationaleco-nomicorganizations,andtheaccountingpracticesdifferencesbetweenthecountries,anditalsoaddressestheinvestmentsininternationalcompaniesandaccountingtreat-mentsofchangesincurrencyexchangeratesoperationsandchangesinpricesresult-ingfrominflationandmethodsofsolvingthemaccordingtodifferentpointsofview.Thecoursealsoincludesproposedprocessesforaccountingproblemswhichhaveaninternationalcharacterization.

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ACC 462 - Special Topics in Accounting (Pre-requisite: ACC 412)

Thiscoursecoversanumberofaccountingissuesincludingthoserelatedtoaccount-ingintheestablishmentswithdepartmentsandbranches,accountingforconsignment,leasesellingandinstallmentsales,accountingprivateprofessions,hotels,hospitals,associationsandclubs,inadditiontootheraccountingtopicsaccordingtotheneedrequirementsandaccountingdevelopment.

BA 102 – Principles of Management (2) (Prerequisite: BA 101)

Thecourseisdesignedtoexposestudentstoconceptsoftheorganization,itschar-acteristicsandlegalforms.Thiscoursefocusesontheprovisionofacomprehensiveunderstandingof theorganizationfunctions(production,marketing,finance,humanresource,knowledge&informationandmanagement).Additionally,itcoverstheorga-nization’srelationshipwiththesurroundingenvironment.

FIN 353 - Investment & Portfolio Management (Pre-requisite: FIN 352)

Thiscoursecoverstopicsrelatedtothetheoreticalandpracticalbackgroundofinvest-mentanditsscope,toolsandevaluationmethodsofinvestmenttoolsinadditiontothefocusondevelopingthestudentanalyticalskillsindefiningthequalityoftherela-tionshipbetweenreturnandriskforfinancialportfoliosandbalancebetweentheminadditiontoformationofinvestmentportfolio,itsmanagingandevaluating,aswellasthetypesofmutualfundsandtheircharacteristics.

FIN 454 - International Trade and Finance (Pre-requisite: FIN 352)

Thiscoursestudiesthebasisandfactorsofinternationaltradeandthetypesoftradepolicies.Thecoursealsostudiestheforeigntradetheories,theirbenefitsinthenation-aleconomy,theireffectonincreasingtheefficiencyofthenationaleconomyandthegrowthratesofnationalincomeandthestatusofeachbalanceoftradeandbalance

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ofpaymentsofthecountryandthusthedebts.Thiscoursealsocoverstheconcept,functionsandtypesoftheforeignexchangemarket,supplyanddemandintheforeignexchangeratesandthetoolsofPaymentSettlementandinternationalSettlement.

FIN 455 - Corporate Governance (Pre-requisite: FIN 352)

Thiscoursedealswithanumberoftopicsrelatedtothebasicconceptsofcorporategovernance,including:theroleofstakeholders,theevolutionofinstitutionalthought,andethicalchallengesfacedbycompanies,andalsodealswiththerulesandprinciplesthatgoverntheeffectivenessofcorporategovernance,theconceptofagencytheoryanditsdutiesandshareholdersrightsandtheirrelationtocorporategovernance,thecoursealsodealswithtransparencyanddisclosureinthefinancialstatementsandtheirroleincorporategovernance.

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BACHELOR IN ACCOUNTING AND FINANCE

STUDY PLAN

Year 1

First Semester



ENG111 UpperIntermediateEnglish - 3


ACF101 PrinciplesofAccounting(1) - 3


Total 15

Second Semester



ENG112 AdvancedEnglish ENG111 3

ACF102 PrinciplesofAccounting(2) ACF101 3




Total 18

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Year 2

Third Semester



ACF151 FinancialManagement(1) ACF101 3

ACF203 IntermediateAccounting(1) ACF102 3




Total 18

Fourth Semester


LFS102 ThinkingandCommunicationSkillsDevelopment

- 3


ACF221 CostAccounting ACF101 3

ACF204 IntermediateAccounting(2) ACF203 3

ACF252 FinancialManagement(2) ACF151 3


Total 18

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Year 3

Fifth Semester


ACF253 InsuranceandRiskManagement ACF151 3

ACF374 FinancialInstitutionsandMarkets ACF151 3

ACF272 BankManagement ACF252 3


ACF332 InternationalAuditingStandards ACF204 3


Total 18

Sixth Semester


ACF311 InternationalAccountingStandards ACF204 3

ACF322 ManagerialAccounting ACF221 3

ACF273 BankingandIslamicFinance ACF272 3


ACF433 Auditing ACF332 3

Total 15

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Year 4

Seventh Semester


ACF343ComputerApplicationsinAccountingand

Finance

ACF151CS104+ENG111+

3

ACF305 AdvancedFinancialAccounting ACF204 3

ACF342 IslamicAccounting ACF273 3

ACF354 InvestmentandPortfolioManagement ACF252 3

ACF312 AccountingTheory ACF311 3

ACF491 Internship90Credit

Hours3

Total 18

Eighth Semester


ACF499 AppliedResearchinAccountingandFinance ACF491 3

ACF435 ProfessionEthics ACF433 3

ACF444 AccountingInformationSystem ACF343 3

ACF461 FinancialStatementAnalysisACF204+ENG111

3


Total 15

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Course Descriptions


ACF 102– Principles of Accounting (2) (Prerequisite: ACF 101)

ThiscoursewillcontinuetobuildupontheskillsyouhavelearnedinPrinciplesofAc-countingI,Itwillexplorethemorecomplexareasofstockholder’sequity,accountingforbonds,cashflowstatement,earningspershareanddividends,theReceivable,cur-rentLiabilities&payroll,Bonds,plantAssets&intangible,depreciation&Analysisfinan-cialstatements,theskillsyouwilllearnfromthiscoursewillserveasthefoundationformanyaccountingandbusinesscoursesthatwillfollow

ACF 151 – Financial Management (1) (Prerequisite: ACF 101)

Thiscoursewillintroducestudentstotheconceptsandtoolsoffinancialmanagement.Thefocusofthecourseisdecisionmakinginafinancialcontext.Itthereforeexaminesthetechniquesthatareusedinbusinessestomakedecisionsthatareconsistentwiththeeffortstoincreasethewealthoftheownersofthebusinessinacorporateenviron-ment.Thetopicscoveredincludebutnotlimitedtothevaluationoffuturecashflows,thevaluationofstocksandbonds,capitalbudgeting,riskandreturnandlongtermfinancing.

ACF 203 – Intermediate Accounting (1) (Prerequisite: ACF 102)

Thiscourseexpandsupon theunderlying frameworkandconceptsofFinancialAc-countinginthecontextofhowaccountingfitsintotheoverallbusinessenvironmentofcontemporarysociety.Thiscourseisthefirstinatwo-coursesequenceofIntermediateAccounting. ItprovidesacomprehensivereviewoftheaccountingprocessthatwasinitiallydiscussedinFinancialAccounting.Studentswillstudytheconceptualbasisofaccounting.Studentswillalsodeepentheirunderstandingofthepreparationandun-derstandingofclassifiedfinancialstatementsandrelatedinformationandapplyana-lyticaltoolsinmakingbothbusinessandfinancialdecisions.

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Topicsexamined includethoserelatedtocorporatefinancialposition,operatingre-sults,cashflows,andfinancialstrength.Studentswillstudymorecomplexaccountingsystemsandwillbeshownhowthevariousaccountingalternativesforrecordingfinan-cial transactions impacton theusefulnessof the informationprovided fordecision-making.Duringcoverageofrelevanttopicsreferencewillbemadetorecentlapsesinethicalreportingandtheresultingimpactonthefinancialmarketsandsociety.

ACF 204 – Intermediate Accounting (2) (Prerequisite: ACF 203)

ThiscourseisacontinuationofIntermediateaccountingI.Thetopicscoveredincludeliabilities,contingencies,stockholders’equity,dilutivesecurities,earningspershare,investments, revenue recognition, income taxes, pensions, postretirement benefits,leases, accounting changes anderror correction, statementof cash flows, Financialstatementanalysisandfulldisclosure.

Studentswilllearnhowtoapplysomeofthemanyaccountingconceptstoanalyzethefinancialpositionofthecompany.

ACF 221 – Cost Accounting (Prerequisite: ACF 101)

Themaintopicscoveredduringthiscourseare;Introductiontocostaccounting,costbehavior,costclassification,manufacturingschedules,incomestatementfordifferenttypesofcompanies,absorption&variablecostingtheory,standardcosts&variancesfor direct&indirect costs, joborder costing, process costing, activity-based costingsystems.

ACF 252 – Financial Management (2) (Prerequisite: ACF 151)

Thiscourserepresentsacontinuationoffinancialmanagement(1)theconcentrationwillbeonCostofcapital,Leverage,dividendpolicy,andstrategiclong-termfinancingdecisions.Thiswillgivethestudentsanideaabouthowmuchthefirmwillpaytoac-quirethefundsthatitwilluseinpurchasingassets.Thestudentsalsowillbeinformedaboutdifferenttheoriesrelatedtocapitalstructureanddividendspolices

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ACF 253 – Insurance and Risk Management (Prerequisite: ACF 151)

Thiscourse introducestheconceptofriskandtechniquesof identifying,measuringandmanagingit.Inthiscontext,insuranceasariskmanagementtoolisdiscussedwithreferencestoitsrole,functionsandbasicprinciplesasapplicabletodifferentclassesofinsurance.Thecourseprovidesanunderstandingofthefoundations,applicationsandselectionofinsurance.Fundamentalsoflifeandhealthinsuranceaswellaspropertyandliabilityinsurancewillbeincluded.Enterpriseriskmanagementforcorporations,financial riskmanagement,overviewofemployeebenefits,andstrategicpolicies tomitigateriskwillalsobecovered.

ACF 272 – Bank Management (Prerequisite: ACF 252)

Thecoursewillhelpstudenttounderstandthenatureofbanks,theirdifferentkinds,thecoreprinciplesfortheirwork,theirroleintheeconomy.Italsoobtainathoroughunderstandingofcapitaladequacyofbanks,managementofcapitalstructure,Bankearnings,andimportanceofattractingadepositbase,liquidity,investmentportfoliocomposition,lending,andtheproceduresofeachoftheseareas.

ACF 273 – Banking and Islamic Finance (Prerequisite: ACF 272)

Thiscourse isdesigned to teachstudentswhat is Islamicfinance, theprincipalsun-delayingIslamicfinance,theapplicationofShari’ahinIslamicfinance,theconceptofmoneyandtheprinciplesofIslamicBankingandtohighlightthedifferencesbetweenIslamicandconventionalbanking. Itexplores thesourcesandusesofmoneyfor Is-lamicbanksandtheirroleininvestingfundsforeconomicdevelopment.Furthermore,itintroducesstudentstothefinancialservicesprovidedbyIslamicbanksandhowtheydifferfromconventionalbanks.Finally,thiscourseintroducestheproblemsthatfaceIslamicbanksinpracticeincluding.

ACF 305 – Advanced Financial Accounting (Prerequisite: ACF 204)

Thetopicscoveredincludethecombinationaccountingaccordingtopurchasemeth-od and combination shareholders equitymethod; prepare the conciliated financialstatementsofholdingandsubsidiariescompaniesat thedateofcombinationand

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after,long-termleasesagreementsaccountancy,foreigncurrencyconcept,transactionandreporting.

ACF 311 – International Accounting Standards (Prerequisite: ACF 204)

FinancialstatementsarerequiredinaformsuitableforpublicationitisexpectedthatthelayoutandpresentationwillfollowthatseenintherelevantIAS,forexampleIAS1foranIncomeStatementandaBalanceSheetandIAS7forCashFlowStatements.InsomecasesIASspermittwoaccountingtreatmentsforliketransactionsandevents.

ACF 312 - Accounting Theory (Prerequisite: ACF 311)

Thiscoursedealswiththeconceptsofaccountingtheorythroughstudyingmanymainaccounting concepts such as: accountingmeasurement, accounting principles andstandardsandrevenuerecognitionandaccountingtreatmentsoftheinflation.

ACF 322 – Managerial Accounting (Prerequisite: ACF 221)

Thiscourseemphasizestheuseofaccountinginformationforinternalpurposesasop-posedtotheexternaldisclosurefocusofthefinancialaccounting,andthemaintopicscoveredduringthiscourseare:ExplainCostBehavior&thefeaturesofCVPanalysis,typesofbudgets(operating,flexible,andcapital),standardcostsandvariancesanaly-sis,use relevant information tomakingdecision,planningandcontrol,measuresofperformanceandresponsibilityaccounting,andtransferpricing.

ACF 332 – International Auditing Standards (Prerequisite: ACF 204)

Thiscoursedealswithadetailedstudyofthelatestinternationalstandardsofauditingandconfirmationfromthetheoreticalsideandthentouchesuponthepracticalsidebyapplyingthesestandards.Thecoursecoversanumberofinternationalstandardsincludingqualitycontrolstandards-generalprinciples,responsibilitiesandgoalsthatgovern theprocessof auditing thefinancial statements - audit evidence – termsofreferenceofauditing-auditdocumentation– legalauditorresponsibility -planningoftheauditprocess-relativeimportance-theauditevidence–foreignaccreditation–

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auditofaccountingestimates-analyticalprocedures–auditsamples-auditreportsoffinancialstatements-auditreportsofauditingfunctionsforspecialpurposes-auditingderivativefinancial Instruments - reviewof interimfinancial informationbythe inde-pendentauditor-examiningfuturefinancialinformationandinternationalstandardofrelatedservices.

ACF 342 – Islamic Accounting (Prerequisite: ACF 273)

ThiscoursecontainsthemoderndevelopmentinIslamicaccounting,theoreticalandpractical, objectives andconceptsof financial accounting for Islamic institutions, Is-lamicaccountingstandards,theaccountingsysteminIslamicinstitutions,accountingtreatmentofmany Islamic financialmethodsoperations, andprepares the financialstatementofIslamicinstitutions.

ACF 343 – Computer Applications in Accounting and Finance (Prerequisite: ENG101+CS104+ACF151)

Thiscoursecontainsastudyofutilizingthecomputertodevelopandmaintainaccount-ingrecord-keepingsystems,makemanagementdecisionsbyusingaccountingandfinancialdata,recorddailybusinesstransactions,andgeneratefinancialstatements

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usingeasy-softhardwareprogramme.Thiscoursealsodevelopsabilityofstudentstopreparefinancialstatements,spreadsheetsofreports,financialanalysisevaluationofbondsandstock,andtocalculateanddrawchartwiththeuseofMicrosoftofficeexcel.

ACF 354 – Investment and Portfolio Management (Prerequisite: ACF 252)

Thiscoursecoverstopicsrelatedtothetheoreticalandpracticalbackgroundfortheinvestmentprocessandthetoolsandmethodsusedinevaluatingthefinancialinvest-menttools.Inaddition,itfocusesondevelopingthestudent’sanalyticalskillstoclarifytherelationshipbetweenriskandreturnandhowtobalancebetweenthem.Onthemanagerialside,however,thiscourseexploresportfolioformation,managementanditsperformanceevaluation

ACF 374 – Financial Institutions and Markets (Prerequisite: ACF 151)

Thecourseincludesdefiningfivemarketswhichare:Capitalmarkets,Moneymarkets,Derivativesmarket,Mortgagemarketsandcurrencymarkets.Theexplanationofallthefinancialsecuritiestradedinthesemarketswillalsobeincludedandthemechanismofpricingthesetools.

ACF 433 – Auditing (Prerequisite: ACF 332)

Thiscoursecomprehensivelysurveysthetopicsofinternalandexternalauditing;theprofessionalethics,thecharacteristicsandresponsibilitiesofinternalorexternalaudi-tors,auditevidence&documentation,auditsampling,theinternalcontrolsystem,,inthiscoursealsousingthegenerallyacceptedauditingandaccountingstandards toauditthefinancialstatements(auditprogramme)&auditors’reports,otherassuranceservices,finallydiscussesmajorauditingdevelopmentsofthetwentycentury.

ACF 435 – Profession Ethics (Prerequisite: ACF 433)

This coursewill train students in critical thinking about the claimsof various stake-holders over business practices. Ethical reasoningwill be taught so that students

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candistinguishfactualreportsfromopinions,recognizebreachesof“Hume’sLaw”orexamplesoftheNaturalisticFallacyandofethicalrelativism.Theethicalissuesofmostgeneralconcernareanalyzed:Piracy,sweatshops,misrepresentation,whistle-blowing,corruption,dumpi

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