Bachelor of Business Administration – Accounting

Students will study the Accounting Principles and the essential elements of preparing a financial statement. They will be able to discuss the theoretical foundation of financial accounting, basic issues related to equity, dilutive securities and earning per share, accounting for leases, accounting changes and error analysis, statement of cash flow and full disclosure in Financial Reporting. Students will then be able to apply the International Financial Reporting Standards (IFRS) by using different skills to solve case problems such as using solving skills, communication skills, and interpersonal skills.

Students investigate financial statement presentation, including proper note disclosure appropriate for publication according to generally accepted accounting principles (GAAP) with an emphasis on International Financial Reporting Standards (IFRS). Students analyze and evaluate financial statements in the form of published annual reports, with special emphasis on different industry-specific presentation and disclosure styles. Students study differences in international accounting standards. Students prepare case analysis requiring the integration of information and using both qualitative and quantitative analysis.

Prerequisites: 3 BUAC courses at the 4000 level, BUEN 3100, and (GECM 3000 or MKT2291)

Students describe, apply and evaluate corporate finance techniques used in forecasting, financial planning, working capital management, and dividend policy decisions. Students apply valuation techniques to more advanced business valuations. Students learn about derivative financial instruments, mergers, and acquisitions and are introduced to international corporate finance.

Prerequisites: BUAC 3380 or FIN2221 and 2 BUAC Courses at the 3000 level or higher

Students study the current issues in financial reporting, inter-corporate investments and business combinations, foreign operations, not-for-profit organizations, interim reports, segmented information, partnerships, and joint ventures. Students are required to undertake research projects where students will develop their skills to research a wide variety of resources. Students will review topics such as company accounting, disclosure of information, and investment accounting standards.

Prerequisite: ACC2205.

Students utilize advanced managerial accounting theories in planning and decision-making in various business situations. Students assess overall business needs. Students design and evaluate integrative management accounting strategies through case analysis and projects.

Prerequisites: ACC2333, BUEN 3100, (GECM 3000 or MKT2291), and 5 BUAC courses at the 4000 level.

A review of the meaning, sources, and administration of commercial law and ethical framework of business. Students will be able to examine the applicable law with particular reference to business situations.

Students learn statistical concepts, methods, and procedures used in business, including descriptive statistics--graphics and numerical presentations, probability theory, sampling, estimation, hypothesis testing, and linear regression. The use of statistical software applications forms part of the course. Students are expected to know or to acquire on their own, basic Excel skills.

This course acquaints students with the fundamentals of the accounting information system (AIS) and how it functions and fits into the organization. Using a cycles approach, the course introduces internal control procedures, covers the basic elements of the revenue and expense cycles, and enables students to become proficient with documentation techniques, such as flowcharting. The course focuses on the needs and responsibilities of accountants as users and developers of information technology and as auditors. Students will explore the capabilities of accounting software and undertake a course-related project.

BUEN 3100 Business Analysis and Decision Making 45 hours
Students apply previously learned analytical tools to address a wide range of organizational issues. They develop and assess options based on sound strategic analysis and research. Students recommend solutions supported by quantitative and qualitative rationale. They develop their problem-solving, judgment, analysis, evaluation, and decision-making skills through case analyses and applied exercises. Students are required to undertake both individual and group work, drawing from the full range of business courses completed thus far.

Prerequisites: QUA2210, BUMT 3030, GEEC 3150, (BUMK 3099 or MGT2205 or
MKT2201), ENL1823, BUMG 3105, and (ACC2222 or ACC2202)

Students focus on the conceptual and practical aspects of strategic decision-making in business. They learn how to formulate strategies, evaluate strategic alternatives using financial and non-financial criteria, implement strategies, and manage strategic change in organizations through a series of case analyses, business exercises, and current examples from industry.

Prerequisites: (GECM 3000 or MKT2291), BUEN 3100, BUAC 3120, GEEC 3250, and (BUAC 3380 or FIN2221)

Students learn how the behavior of individuals and groups in work environments affects organizational performance. Topics include individual attributes, motivation theories and strategies, group dynamics, teamwork, organizational structure, job design, leadership, organizational culture and politics, communication, conflict, stress, and change management. Special emphasis is placed on diversity, cross-cultural issues, and ethical conduct in organizations.

Students learn and practice the fundamental design and implementation tools and techniques used in Operations Management (OM). They are exposed to leading practices employed by entrepreneurs and managers in organizations of all sizes, both in manufacturing and service industries, particularly in small and medium-sized enterprises. Students apply the theoretical qualitative and quantitative approaches to solve practical problems through exercises, case analyses, and a group term project involving work with real-world or simulated organizations.

Prerequisites: (BUMG 3010 or BUMG 3015 or MKT2283), (BUMK 3099 or MGT2205 or MKT2201), GEEC 3150, (ACC2222 or ACC2202) and BUMT 3030

Students complete a diagnosis of an organizational setting for the purposes of:
managing change, improving performance, and increasing organizational effectiveness. Students use their diagnosis to develop a portfolio that includes: activity management, personal management, conflict and stress management, values, attitudes, group dynamics, leadership and team development, corporate politics, and business negotiations.

Prerequisites: BUMG 3015 or BUMG 3010 or MKT2283. Co-requisite: GECM 3000

Students learn the fundamentals of marketing and explore the relationships between companies, their customers, and their competition. They examine concepts that are integral to the field of marketing including marketing environment, customer behavior, marketing research, product analysis, distribution, pricing strategies and promotion. They apply these concepts in solving marketing problems.

Students will survey and apply conventional economic theory to national and international economic issues and events. Utilize the policy ideas and stances of contemporary economists to provoke discussion of prevailing economic issues. Topics of interest include Analysis of the economic impact of major social problems and issues and the role of government. Also, it will include the use of economic analysis to describe the social costs and benefits of government and public policy choices in addition to the use of technology and information resources to research economic problems and issues.

Students study ethical theories and codes and explore how they are practiced and applied across different cultures and in various business contexts, such as employer-employee relations, risk analysis, occupational and product safety, and environmental protection. By exploring the interaction of business and culture from an ethical perspective, students acquire the tools to allow them to examine, explain and debate the ethics of business decisions and practices.

Students will be able to understand the Islamic theory of accounting and describe the process of accounting for Islamic financial institutions. Students will introduce basic issues in Islamic Accounting, accounting for Islamic deposits and investment accounts, accounting for Mudharabah investment accounts, Islamic equity financing and Islamic assets financing (Musharakah, Murabaha sukuk, Motharabah, and accounting for Zakat). Students will then be able to solve case problems by using different skills to solve case problems such as using solving skills, communication skills, and interpersonal skills.

Students will be able to compare characteristics that distinguish governmental and non-governmental entities. They will apply key concepts and terms used in describing the governmental reporting entities. Students will understand the accounting principles, financial reporting, and auditing requirements for government units and non-profit entities, such as accounting cycle, budgeting, and fund accounting, and accounting for state and local governments, colleges and universities, and not-for-profit organizations. Students will be able to solve case problems by using different skills to solve case problems such as using solving skills, communication skills, and interpersonal skills.

Students will overview several accounting working environments which provide them a complete understanding of the application of accounting theories, concepts, and procedures. They will be able to practice accounting in real companies and entities which enable them to understand the workplace environment.