Comprehensive Exam Track: Total Credit Hours Required to Finish the Degree ( 36 Credit Hours ) as Follows
Specialization Requirements
Students must pass all of the following courses
|
Course Number |
Course Name |
Weekly Hours |
Cr. Hrs. |
Prerequisite |
||
|---|---|---|---|---|---|---|
|
Theoretical |
Practical |
|||||
| 151736100 | INTRODUCTION TO AUDITING | This course provides students with an overview of the standards, concepts and principles of auditing theory and practice. Topics covered include environment of auditing, audit planning, risk assessment, audit evidence and documentation, auditing internal control, audit sampling and creating audit reports. Special emphasis will be placed on professional conduct and the ethics and legal liability of auditors. This course will provide students with a framework for analyzing contemporary auditing issues and serve as a foundation for future course in Auditing and Forensic Accounting | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736110 | MANAGERIAL ACCOUNTING | This course introduces the principles of managerial accounting and emphasizes the development and use of accounting information for internal decision making. Topics include cost behavior and analysis, cost allocations, product and service costing, pricing and profitability, budgeting, activity-based costing and the relationship between cost and quality management. Special emphasis will be placed on objectivity and ethics in accounting. | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736120 | FINANCIAL ACCOUNTING | This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. | 3 | - | 3 |
- |
| 151736130 | ADVANCED FINANCIAL ACCOUNTING | This course is a continuation of Financial Accounting, and is a closer look at the theories, principles and practices underlying financial statements. Emphasis is on the measurement, valuation and reporting of liabilities and stockholders’ equity and their effect on reported earnings. Topics covered include leases, pensions and employee benefits, deferred income taxes, and earnings per share. There will also be a discussion of financial errors and full disclosure in accounting. | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736150 | ACCOUNTING INFORMATION SYSTEMS | This course provides a foundation in accounting information systems and the accountant’s role in designing, implementing and maintaining these systems. Topics covered include regulatory environment of accounting information systems, transaction processing, the technological revenue and expenditure cycles, management reporting systems, database management systems and computer controls and IT auditing. Special emphasis will be placed on the use of computer systems for internal controls | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736160 | ADVANCED AUDITING | This course is a continuation of Introduction to Auditing and provides an extensive overview of audits of business cycles and processes. Topics covered include auditing specific business processes including the revenue process, purchase process, human resource management process, inventory management process and financing and investing processes. Special emphasis will be placed on the use of audit software tools to test a company’s financial statements. | 3 | - | 3 |
151736100 INTRODUCTION TO AUDITING This course provides students with an overview of the standards, concepts and principles of auditing theory and practice. Topics covered include environment of auditing, audit planning, risk assessment, audit evidence and documentation, auditing internal control, audit sampling and creating audit reports. Special emphasis will be placed on professional conduct and the ethics and legal liability of auditors. This course will provide students with a framework for analyzing contemporary auditing issues and serve as a foundation for future course in Auditing and Forensic Accounting |
| 151736170 | BUSINESS ETHICS | This course is an introduction to the theoretical and practical questions of morality, ethics and social responsibility in business and the general process of ethical decision-making. Topics covered include recognizing and analyzing ethical issues in business, promoting ethical behavior in corporations and institutions, the social responsibilities of business and ethics in the global economy. | 3 | - | 3 |
- |
| 151736180 | RESEARCH METHODS | The course examines the role of business research and provides an overview of commonly used qualitative and quantitative research methods. Topics covered include scientific inquiry, the research process, proposal development, research design, hypothesis testing, primary and secondary data collection, statistical data analysis and presentation of research reports. | 3 | - | 3 |
- |
| 151736210 | FINANCIAL STATEMENT ANALYSIS | This course is an introduction to the analysis and interpretation of financial statements as a means of evaluating the current success of an organization’s business operations and predicting its future financial success. Topics include analyzing financing, investing and operating activities, cash flow analysis and return on invested capital and profitability analysis. This course will also discuss credit risk, equity analysis and valuation and prospective analysis | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736220 | ACCOUNTING DATA ANALYTICS | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
|
Students must pass ( 6 ) credit hours from any of the following courses
|
Course Number |
Course Name |
Weekly Hours |
Cr. Hrs. |
Prerequisite |
||
|---|---|---|---|---|---|---|
|
Theoretical |
Practical |
|||||
| 151736140 | BUSINESS LAW | This course examines the history of business law and provides an overview of legal terminology and concepts. Topics covered include corporate legal and ethical responsibilities, government regulation of business, contract law, consideration, consumer protection law, intellectual property law, environmental law, labor law and employment law | 3 | - | 3 |
- |
| 151736190 | INTERNATIONAL ACCOUNTING | This course is an introduction to the international dimensions of accounting. Topics covered include international accounting reporting standards and organizations, currency translation, international taxation, international financial statement analysis, and global auditing standards. This course will examine differences in international accounting practices, reasons for these differences, the resulting financial statement effects and methods used to deal with such differences. | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736200 | ACCOUNTING FOR MERGERS, ACQUISITIONS AND PARTNERSHIPS | This course is an overview of advanced accounting theory and applications and focuses on a comprehensive study of business combinations and the accounting implications of business combinations. Topics covered include accounting challenges such as eliminating various inter-company transactions, insolvency, accounting for partnerships and accounting for non-business entities and non-profits. Emphasis will be placed on the equity and cost methods of accounting for investments in common stock as well as consolidated financial statement preparation procedures | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736230 | INTERNAL AUDITING | This course provides an introduction the key fundamentals of internal auditing and the role and responsibilities of the internal auditor. Topics covered include defining the internal audit function, risk management, corporate governance and control issues, data analytics and audit sampling and conducting internal audit engagements. Special emphasis will be placed on analyzing and enhancing internal controls to better manage risk and comply with regulatory requirements. | 3 | - | 3 |
151736160 ADVANCED AUDITING This course is a continuation of Introduction to Auditing and provides an extensive overview of audits of business cycles and processes. Topics covered include auditing specific business processes including the revenue process, purchase process, human resource management process, inventory management process and financing and investing processes. Special emphasis will be placed on the use of audit software tools to test a company’s financial statements. |
| 151736240 | FORENSIC ACCOUNTING AND FRAUD INVESTIGATION | This course is a continuation of Forensic Accounting and the objective of the course to help students identify common types of fraud. Students will learn to review, detect and investigate possible financial statement fraud and will use analytical techniques to assess the risks of financial statement fraud. | 3 | - | 3 |
151736160 ADVANCED AUDITING This course is a continuation of Introduction to Auditing and provides an extensive overview of audits of business cycles and processes. Topics covered include auditing specific business processes including the revenue process, purchase process, human resource management process, inventory management process and financing and investing processes. Special emphasis will be placed on the use of audit software tools to test a company’s financial statements. |
| 151736250 | SEMINAR IN FINANCIAL AUDITING | This seminar will focus on emerging issues and challenges in contemporary financial auditing. Topics covered include accounting information systems for auditing, the increased use of data analytics in financial auditing and current best practices in financial auditing. Special emphasis will be placed on evolving auditing rules and regulations as well as the latest techniques used in financial auditing globally. | 3 | - | 3 |
151736160 ADVANCED AUDITING This course is a continuation of Introduction to Auditing and provides an extensive overview of audits of business cycles and processes. Topics covered include auditing specific business processes including the revenue process, purchase process, human resource management process, inventory management process and financing and investing processes. Special emphasis will be placed on the use of audit software tools to test a company’s financial statements. |
Thesis\Treatise Track: Total Credit Hours Required to Finish the Degree ( 36 Credit Hours ) as Follows
Specialization Requirements
Students must pass all of the following courses plus ( 6 ) credit hours for the Thesis
|
Course Number |
Course Name |
Weekly Hours |
Cr. Hrs. |
Prerequisite |
||
|---|---|---|---|---|---|---|
|
Theoretical |
Practical |
|||||
| 151736100 | INTRODUCTION TO AUDITING | This course provides students with an overview of the standards, concepts and principles of auditing theory and practice. Topics covered include environment of auditing, audit planning, risk assessment, audit evidence and documentation, auditing internal control, audit sampling and creating audit reports. Special emphasis will be placed on professional conduct and the ethics and legal liability of auditors. This course will provide students with a framework for analyzing contemporary auditing issues and serve as a foundation for future course in Auditing and Forensic Accounting | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736110 | MANAGERIAL ACCOUNTING | This course introduces the principles of managerial accounting and emphasizes the development and use of accounting information for internal decision making. Topics include cost behavior and analysis, cost allocations, product and service costing, pricing and profitability, budgeting, activity-based costing and the relationship between cost and quality management. Special emphasis will be placed on objectivity and ethics in accounting. | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736120 | FINANCIAL ACCOUNTING | This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. | 3 | - | 3 |
- |
| 151736130 | ADVANCED FINANCIAL ACCOUNTING | This course is a continuation of Financial Accounting, and is a closer look at the theories, principles and practices underlying financial statements. Emphasis is on the measurement, valuation and reporting of liabilities and stockholders’ equity and their effect on reported earnings. Topics covered include leases, pensions and employee benefits, deferred income taxes, and earnings per share. There will also be a discussion of financial errors and full disclosure in accounting. | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736150 | ACCOUNTING INFORMATION SYSTEMS | This course provides a foundation in accounting information systems and the accountant’s role in designing, implementing and maintaining these systems. Topics covered include regulatory environment of accounting information systems, transaction processing, the technological revenue and expenditure cycles, management reporting systems, database management systems and computer controls and IT auditing. Special emphasis will be placed on the use of computer systems for internal controls | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736160 | ADVANCED AUDITING | This course is a continuation of Introduction to Auditing and provides an extensive overview of audits of business cycles and processes. Topics covered include auditing specific business processes including the revenue process, purchase process, human resource management process, inventory management process and financing and investing processes. Special emphasis will be placed on the use of audit software tools to test a company’s financial statements. | 3 | - | 3 |
151736100 INTRODUCTION TO AUDITING This course provides students with an overview of the standards, concepts and principles of auditing theory and practice. Topics covered include environment of auditing, audit planning, risk assessment, audit evidence and documentation, auditing internal control, audit sampling and creating audit reports. Special emphasis will be placed on professional conduct and the ethics and legal liability of auditors. This course will provide students with a framework for analyzing contemporary auditing issues and serve as a foundation for future course in Auditing and Forensic Accounting |
| 151736170 | BUSINESS ETHICS | This course is an introduction to the theoretical and practical questions of morality, ethics and social responsibility in business and the general process of ethical decision-making. Topics covered include recognizing and analyzing ethical issues in business, promoting ethical behavior in corporations and institutions, the social responsibilities of business and ethics in the global economy. | 3 | - | 3 |
- |
| 151736180 | RESEARCH METHODS | The course examines the role of business research and provides an overview of commonly used qualitative and quantitative research methods. Topics covered include scientific inquiry, the research process, proposal development, research design, hypothesis testing, primary and secondary data collection, statistical data analysis and presentation of research reports. | 3 | - | 3 |
- |
Students must pass ( 6 ) credit hours from any of the following courses
|
Course Number |
Course Name |
Weekly Hours |
Cr. Hrs. |
Prerequisite |
||
|---|---|---|---|---|---|---|
|
Theoretical |
Practical |
|||||
| 151736140 | BUSINESS LAW | This course examines the history of business law and provides an overview of legal terminology and concepts. Topics covered include corporate legal and ethical responsibilities, government regulation of business, contract law, consideration, consumer protection law, intellectual property law, environmental law, labor law and employment law | 3 | - | 3 |
- |
| 151736190 | INTERNATIONAL ACCOUNTING | This course is an introduction to the international dimensions of accounting. Topics covered include international accounting reporting standards and organizations, currency translation, international taxation, international financial statement analysis, and global auditing standards. This course will examine differences in international accounting practices, reasons for these differences, the resulting financial statement effects and methods used to deal with such differences. | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736200 | ACCOUNTING FOR MERGERS, ACQUISITIONS AND PARTNERSHIPS | This course is an overview of advanced accounting theory and applications and focuses on a comprehensive study of business combinations and the accounting implications of business combinations. Topics covered include accounting challenges such as eliminating various inter-company transactions, insolvency, accounting for partnerships and accounting for non-business entities and non-profits. Emphasis will be placed on the equity and cost methods of accounting for investments in common stock as well as consolidated financial statement preparation procedures | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736210 | FINANCIAL STATEMENT ANALYSIS | This course is an introduction to the analysis and interpretation of financial statements as a means of evaluating the current success of an organization’s business operations and predicting its future financial success. Topics include analyzing financing, investing and operating activities, cash flow analysis and return on invested capital and profitability analysis. This course will also discuss credit risk, equity analysis and valuation and prospective analysis | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
| 151736220 | ACCOUNTING DATA ANALYTICS | 3 | - | 3 |
151736120 FINANCIAL ACCOUNTING This course presents an overview of financial accounting fundamentals. Topics covered include the elements of the balance sheet, income statement and statement of cash flows, how economic events such as operating activities, corporate investments and financing transactions are recorded, and the analysis of financial statements. A unit will focus on differences in accounting methods around the world and accounting in the Middle East. |
|
| 151736230 | INTERNAL AUDITING | This course provides an introduction the key fundamentals of internal auditing and the role and responsibilities of the internal auditor. Topics covered include defining the internal audit function, risk management, corporate governance and control issues, data analytics and audit sampling and conducting internal audit engagements. Special emphasis will be placed on analyzing and enhancing internal controls to better manage risk and comply with regulatory requirements. | 3 | - | 3 |
151736160 ADVANCED AUDITING This course is a continuation of Introduction to Auditing and provides an extensive overview of audits of business cycles and processes. Topics covered include auditing specific business processes including the revenue process, purchase process, human resource management process, inventory management process and financing and investing processes. Special emphasis will be placed on the use of audit software tools to test a company’s financial statements. |
| 151736240 | FORENSIC ACCOUNTING AND FRAUD INVESTIGATION | This course is a continuation of Forensic Accounting and the objective of the course to help students identify common types of fraud. Students will learn to review, detect and investigate possible financial statement fraud and will use analytical techniques to assess the risks of financial statement fraud. | 3 | - | 3 |
151736160 ADVANCED AUDITING This course is a continuation of Introduction to Auditing and provides an extensive overview of audits of business cycles and processes. Topics covered include auditing specific business processes including the revenue process, purchase process, human resource management process, inventory management process and financing and investing processes. Special emphasis will be placed on the use of audit software tools to test a company’s financial statements. |
| 151736250 | SEMINAR IN FINANCIAL AUDITING | This seminar will focus on emerging issues and challenges in contemporary financial auditing. Topics covered include accounting information systems for auditing, the increased use of data analytics in financial auditing and current best practices in financial auditing. Special emphasis will be placed on evolving auditing rules and regulations as well as the latest techniques used in financial auditing globally. | 3 | - | 3 |
151736160 ADVANCED AUDITING This course is a continuation of Introduction to Auditing and provides an extensive overview of audits of business cycles and processes. Topics covered include auditing specific business processes including the revenue process, purchase process, human resource management process, inventory management process and financing and investing processes. Special emphasis will be placed on the use of audit software tools to test a company’s financial statements. |
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