ALHOSN University Catalogue Global Knowledge with Local Vision ...
ALHOSN University Catalogue Global Knowledge with Local Vision ... ALHOSN University Catalogue Global Knowledge with Local Vision ...
BBA-Acc Eight Semester Study Plan Course Code BBA-Acc Course Title Credits FRESHMAN YEAR (I) First Semester (Fall) ECN 101 Introduction to Microeconomics 3 FAS 101 Communication Skills (English) 3 FBA 103 Algebra 3 MGT 100 Introduction to Business 3 MIS 101 Management Information Systems: Concepts and Techniques 3 Total 15 Second Semester (Spring) ACT 210 Financial Accounting I 3 ECN 102 Introduction to Macroeconomics 3 FAS 102/109 Communication Skills (Arabic) or Human Rights in Law and Shari’ah 3 FBA 104 Calculus 3 MGT 200 Principles of Management 3 Total 15 SOPHOMORE YEAR (II) First Semester (Fall) ACT 220 Financial Accounting II 3 ACT 250 Cost Accounting 3 FAS 100 Creative Thinking 3 FIN 201 Principles of Finance 3 MGT 102 Management Communications 3 Total 15 Second Semester (Spring) ACT 260 Management Accounting 3 FAS 103 Islamic Culture 3 MGT 201 Organizational Behavior 3 MKT 201 Principles of Marketing 3 QNT 201 Statistics I 3 Total 15 JUNIOR YEAR (III) First Semester (Fall) ACT 310 Intermediate Accounting I 3 FAS 130 Introduction to Sociology 3 MGT 301 Business Law 3 MGT 304 Human Resource Management 3 QNT 301 Statistics II 3 Total 15 Second Semester (Spring) ACT 320 Intermediate Accounting II 3 FIN 301 Corporate Finance 3 MGT 303 International Business 3 QNT 401 Operations Management 3 QNT 402 Research Methodology 3 Total 15 SUMMER JUNIOR YEAR MGT 499 Industrial Training/Internship 6 SENIOR YEAR (IV) First Semester (Fall) ACT 402 Auditing 3 ACT 405 Accounting Information Systems 3 FAS 230 Introduction to Psychology 3 FES 150 Natural Sciences 3 MGT 401 Strategic Management 3 Total 15 Second Semester (Spring) ACT 403 Taxation 3 ACT 404 Advanced Accounting 3 FAS 3xx Social Sciences Elective (FAS 300, 320, or 330) 3 FAS 3xx Social Sciences Elective (FAS 300, 320, or 330) 3 Elective Business Elective Course 3 Total 15 Total Credit Hours for BBA-Acc Program: 126 76
Course Descriptions ACT 210 Financial Accounting I (3 = 3 + 0) Prerequisite: MGT 100 This course attempts to introduce students to the elements of financial accounting and reporting, considerations pertaining to the preparation of accounting records and reports, uses of financial reports, and the limitations of financial reports An in depth examination of the development of financial statements, and the assessment of their uses and limitations will be covered. Particular attention is given to accounting problems and practices involving merchandising, inventories, and cash. ACT 220 Financial Accounting II (3 = 3 + 0) Prerequisite: ACT 210 As a continuation of BUS 200, this course examines such issues in management accounting as the treatment of receivables; assets; liabilities; shareholder’s equity; investments, cash flows, and financial analysis. ACT 250 Cost Accounting (3 = 3 + 0) Prerequisite: ACT 210 The course is designed for students taking cost accounting for the first time. The course will take both a practical and theoretical approach. Cost accounting provides key data to managers for planning and controlling, as well as data on costing products, services, and customers. By focusing on basic concepts, analyses, uses, and procedures instead of procedures alone, cost accounting is recognized as a managerial tool. ACT 260 Management Accounting (3 = 3 + 0) Prerequisite: ACT 250 This course addresses cost classifications, cost-volume-profit relationships; budgeting; standards costs; flexible budgets; segment reporting and relevant cost for decision making. ACT 310 Intermediate Accounting I (3 = 3 + 0) Prerequisite: ACT 220, ACT 260 This course provides an intensive examination of the concepts, principles, and practices of identifying and evaluating assets and disclosing the information in financial statements prepared for third parties. In addition, students will learn to recognize, measure, and report on issues regarding liabilities, owners’ equity and related revenues and expenses. Topics include the economic and institutional setting for reporting, accrual accounting and the application of principles in the preparation and reporting of information on liabilities, income tax, pension and reporting equity. ACT 320 Intermediate Accounting II (3 = 3 + 0) Prerequisite: ACT 310 The course is the second of two in-depth financial accounting courses. Theory, concepts and applications are stressed. In order to be consistent with the purpose and to complement with Intermediate Accounting 1, this course starts with an introduction about accounting as an information system, then it covers the accounting theory and application relates to transactions upon inventory, long-lived assets, intangible assets, receivables and end up with a discussion of how accounting works as a mechanism for disclosing information about businesses to different users especially those outside the business. ACT 402 Auditing (3 = 3 + 0) Prerequisite: ACT 320 This course teaches the theory of auditing and its application in business from the view point of both internal and external auditors. It examines the principles and theory that underlie the practice of auditing and gives students understanding of the auditor's role in adding credibility to external financial and internal operational information. The course concludes by an examination of the nature, extent, and timing of auditing procedures and reviews the ethical and professional responsibilities of auditors. ACT 403 Taxation (3 = 3 + 0) Prerequisite: ACT 320 This course provides a general microeconomics-based framework to explain the fundamental principles of taxation and the related tax planning strategies. The theory and applications will be integrated with the core business subjects of accounting, finance, and economics. 77
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BBA-Acc Eight Semester Study Plan<br />
Course Code BBA-Acc Course Title Credits<br />
FRESHMAN YEAR (I)<br />
First Semester (Fall)<br />
ECN 101 Introduction to Microeconomics 3<br />
FAS 101 Communication Skills (English) 3<br />
FBA 103 Algebra 3<br />
MGT 100 Introduction to Business 3<br />
MIS 101 Management Information Systems: Concepts and Techniques 3<br />
Total 15<br />
Second Semester (Spring)<br />
ACT 210 Financial Accounting I 3<br />
ECN 102 Introduction to Macroeconomics 3<br />
FAS 102/109 Communication Skills (Arabic) or Human Rights in Law and Shari’ah 3<br />
FBA 104 Calculus 3<br />
MGT 200 Principles of Management 3<br />
Total 15<br />
SOPHOMORE YEAR (II)<br />
First Semester (Fall)<br />
ACT 220 Financial Accounting II 3<br />
ACT 250 Cost Accounting 3<br />
FAS 100 Creative Thinking 3<br />
FIN 201 Principles of Finance 3<br />
MGT 102 Management Communications 3<br />
Total 15<br />
Second Semester (Spring)<br />
ACT 260 Management Accounting 3<br />
FAS 103 Islamic Culture 3<br />
MGT 201 Organizational Behavior 3<br />
MKT 201 Principles of Marketing 3<br />
QNT 201 Statistics I 3<br />
Total 15<br />
JUNIOR YEAR (III)<br />
First Semester (Fall)<br />
ACT 310 Intermediate Accounting I 3<br />
FAS 130 Introduction to Sociology 3<br />
MGT 301 Business Law 3<br />
MGT 304 Human Resource Management 3<br />
QNT 301 Statistics II 3<br />
Total 15<br />
Second Semester (Spring)<br />
ACT 320 Intermediate Accounting II 3<br />
FIN 301 Corporate Finance 3<br />
MGT 303 International Business 3<br />
QNT 401 Operations Management 3<br />
QNT 402 Research Methodology 3<br />
Total 15<br />
SUMMER JUNIOR YEAR<br />
MGT 499 Industrial Training/Internship 6<br />
SENIOR YEAR (IV)<br />
First Semester (Fall)<br />
ACT 402 Auditing 3<br />
ACT 405 Accounting Information Systems 3<br />
FAS 230 Introduction to Psychology 3<br />
FES 150 Natural Sciences 3<br />
MGT 401 Strategic Management 3<br />
Total 15<br />
Second Semester (Spring)<br />
ACT 403 Taxation 3<br />
ACT 404 Advanced Accounting 3<br />
FAS 3xx Social Sciences Elective (FAS 300, 320, or 330) 3<br />
FAS 3xx Social Sciences Elective (FAS 300, 320, or 330) 3<br />
Elective Business Elective Course 3<br />
Total 15<br />
Total Credit Hours for BBA-Acc Program: 126<br />
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