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
CourseDescriptions 22
Bachelor Degrees College of Administrative Sciences 27
• CollegeCompulsoryRequirements 28
ListofCourses 28
CourseDescriptions 29
DepartmentofBusinessAdministration
• BachelorinBusinessAdministration 35
StudyPlan 35
CourseDescriptions 39
Table of Contents
DepartmentofAccountingandFinance
• BachelorinAccounting 51
Studyplan 51
CourseDescriptions 55
• BachelorinAccountingandFinance 66
Studyplan 66
CourseDescriptions 70
DepartmentofManagementInformationSystems
• BachelorinManagementInformationSystems 80
StudyPlan 80
CourseDescriptions 84
DepartmentofPoliticalScience
• BachelorinPoliticalScience 94
StudyPlan 94
CourseDescriptions 98
College of Arts and Science 111
• CollegeCompulsoryRequirements(FortheDepartmentofDesignandArtsonly) 112
StudyPlan 112
CourseDescriptions 112
• CollegeElectiveRequirements(FortheDepartmentofDesignandArtsonly) 114
StudyPlan 114
CourseDescriptions 115
• CollegeCompulsoryRequirements(FortheDepartmentofComputerScienceonly) 116
StudyPlan 116
CourseDescriptions 116
DepartmentofArtsandDesign
• BachelorinGraphicDesign 119
StudyPlan 119
CourseDescriptions 123
• BachelorinInteriorDesign 130
StudyPlan 130
CourseDescriptions 134
DepartmentofComputerScience
• BachelorinComputerScience 143
StudyPlan 143
CourseDescriptions 147
College of Law 157
• CollegeCompulsoryRequirements 158
ListofCourses 158
CourseDescriptions 159
DepartmentofPublicLawandDepartmentofPrivateLaw
• BachelorinLaw 162
StudyPlan 162
CourseDescriptions 166
RegulationsforBachelorDegrees 183
Master DegreesCollege of Administrative Sciences 221
• MasterinBusinessAdministration 222
StudyPlan 222
CourseDescriptions 223
• MasterinHumanResourceManagement 230
StudyPlan 230
CourseDescriptions 231
• MasterinAccountingandFinance 237
StudyPlan 237
CourseDescriptions 238
College of Law 245
• MasterinLaw 246
StudyPlan 246
CourseDescriptions 248
• MasterinCommercialLaw 255
StudyPlan 255
CourseDescriptions 257
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
BA108 PrinciplesofManagement(1) - 3
ECO102 MicroEconomics - 3
ECO104 MicroEconomics - 3
ECO103 MacroEconomics ECO102 3
ECO105 MacroEconomics ECO104 3
MATH101 MathematicsforBusiness - 3
MATH102 MathematicsforBusiness - 3
POL101 IntroductiontoPoliticalScience - 3
POL110 IntroductiontoPoliticalScience - 3
STA101 PrinciplesofStatistics MATH102 3
BA211 PrinciplesofMarketing BA101 3
BA218 PrinciplesofMarketing BA108 3
BA303 ScientificResearchMethods - 3
BA307 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
BA101 PrinciplesofManagement(1) - 3
HBH105 BahrainCivilization&History - 3
MATH101 MathematicsforBusiness - 3
ENG101 EnglishLanguage(1) - 3
CS104 ComputerSkills - 3
ACC101 PrinciplesofAccounting(1) - 3
Total 18
Second Semester
CourseCode Course Title Pre-requisite Credit Hour
BA102 PrinciplesofManagement(2) BA101 3
STA101 PrinciplesofStatistics MATH101 3
ECO104 Microeconomics - 3
ENG102 EnglishLanguage(2) ENG101 3
ARB101 ArabicLanguage - 3
LFS102ThinkingandCommunicationSkills
Development- 3
Total 18
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Year 2
Third Semester
CourseCode Course Title Pre-requisite Credit Hour
BA211 PrinciplesofMarketing BA101 3
FIN251 FinancialManagement ACC101 3
BA251 OrganizationalBehavior BA102 3
LAW021 PrinciplesofCommercialLaw - 3
MIS211 ManagementInformationSystemsBA101+
CS1043
ECO105 Macroeconomics ECO104 3
Total 18
Fourth Semester
CourseCode Course Title Pre-requisite Credit Hour
BA231 HumanResourceManagement BA102 3
BA241 QuantitativeMethodsinManagement(E)STA101+
ENG1023
BA252 OrganizationalTheory BA251 3
ACC221 CostAccounting ACC101 3
POL101 IntroductiontoPoliticalScience - 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
HR106 HumanRights - 3
BA332 BusinessCommunications(E)BA102+ENG102
3
BA342 OperationsManagement BA102+BA241 3
BA303 ScientificResearchMethods - 3
- UniversityElective(2) - 3
Total 18
Sixth Semester
CourseCode Course Title Pre-requisite Credit Hour
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
CourseCode Course Title Pre-requisite Credit Hour
BA443 BusinessDecisionMaking BA241 3
BA344 SupplyChainManagement BA342 3
BA454 LeadershipandGroupDynamics BA355 3
BA415 SalesManagementBA102+
BA213
BA463 InnovationManagement BA361 3
- ProgrammeElective - 3
Total 18
Eighth Semester
CourseCode Course Title Pre-requisite Credit Hour
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.
44
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.
47
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
CourseCode Course Title Pre-requisite Credit Hour
ARB101 ArabicLanguage - 3
ENG101 EnglishLanguage(1) - 3
ECO104 MicroEconomics - 3
ACC101 PrinciplesofAccounting(1) - 3
BA101 PrinciplesofManagement(1) - 3
HBH105 BahrainCivilization&History - 3
Total 18
Second Semester
CourseCode Course Title Pre-requisite Credit Hour
ENG102 EnglishLanguage(2) ENG101 3
CS104 ComputerSkills - 3
ACC102 PrinciplesofAccounting(2) ACC101 3
MATH101 MathematicsforBusiness - 3
ECO105 MacroEconomics ECO104 3
Total 15
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Year 2
Third Semester
CourseCode Course Title Pre-requisite Credit Hour
FIN251 FinancialManagement ACC101 3
BA211 PrinciplesofMarketing BA101 3
STA101 PrinciplesofStatistics MATH101 3
ACC204 CorporateAccounting ACC102 3
LFS102 ThinkingandCommunicationSkillsDevelopment - 3
- UniversityElective(1) - 3
Total 18
Fourth Semester
CourseCode Course Title Pre-requisite Credit Hour
HR106 HumanRights - 3
ACC205 IntermediateAccounting(1) ACC102 3
ACC203 PrinciplesofAccounting(E)ACC102+ENG102
3
ACC221 CostAccounting ACC101 3
LAW021 PrinciplesofCommercialLaw - 3
- UniversityElective(2) - 3
Total 18
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Year 3
Fifth Semester
CourseCode Course Title Pre-requisite Credit Hour
POL101 IntroductiontoPoliticalScience - 3
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
CourseCode Course Title Pre-requisite Credit Hour
BA303 ScientificResearchMethods - 3
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
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Year 4
Seventh Semester
CourseCode Course Title Pre-requisite Credit Hour
ACF461 FinancialAnalysis(E)ACC306+ENG102
3
ACC461 Internship90Credit
Hours3
ACC433 Auditing ACC332 3
ACC412 AccountingTheory ACC307 3
- ProgrammeElective - 3
Total 15
Eighth Semester
CourseCode Course Title Pre-requisite Credit Hour
ACC443 AccountingInformationSystems ACF343 3
ACC463 ContemporaryAccountingTopics ACC307 3
ACC434 ProfessionalEthics ACC433 3
ACC469 AppliedResearchinAccounting ACC461 3
- ProgrammeElective - 3
Total 15
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Course Descriptions
Programme Compulsory Courses:
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
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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.
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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
CourseCode Course Title Pre-requisite Credit Hour
ARB101 ArabicLanguage - 3
ENG111 UpperIntermediateEnglish - 3
ECO102 MicroEconomics - 3
ACF101 PrinciplesofAccounting(1) - 3
BA108 PrinciplesofManagement(1) - 3
Total 15
Second Semester
CourseCode Course Title Pre-requisite Credit Hour
CS104 ComputerSkills - 3
ENG112 AdvancedEnglish ENG111 3
ACF102 PrinciplesofAccounting(2) ACF101 3
MATH102 MathematicsforBusiness - 3
HR106 HumanRights - 3
ECO103 MacroEconomics ECO102 3
Total 18
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Year 2
Third Semester
CourseCode Course Title Pre-requisite Credit Hour
STA101 PrinciplesofStatistics MATH102 3
ACF151 FinancialManagement(1) ACF101 3
ACF203 IntermediateAccounting(1) ACF102 3
POL110 IntroductiontoPoliticalScience - 3
BA218 PrinciplesofMarketing BA108 3
- UniversityElective(1) - 3
Total 18
Fourth Semester
CourseCode Course Title Pre-requisite Credit Hour
LFS102 ThinkingandCommunicationSkillsDevelopment
- 3
LAW121 PrinciplesofCommercialLaw - 3
ACF221 CostAccounting ACF101 3
ACF204 IntermediateAccounting(2) ACF203 3
ACF252 FinancialManagement(2) ACF151 3
- UniversityElective(2) - 3
Total 18
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Year 3
Fifth Semester
CourseCode Course Title Pre-requisite Credit Hour
ACF253 InsuranceandRiskManagement ACF151 3
ACF374 FinancialInstitutionsandMarkets ACF151 3
ACF272 BankManagement ACF252 3
HBH105 BahrainCivilization&History - 3
ACF332 InternationalAuditingStandards ACF204 3
- ProgrammeElective - 3
Total 18
Sixth Semester
CourseCode Course Title Pre-requisite Credit Hour
ACF311 InternationalAccountingStandards ACF204 3
ACF322 ManagerialAccounting ACF221 3
ACF273 BankingandIslamicFinance ACF272 3
BA307 ScientificResearchMethods - 3
ACF433 Auditing ACF332 3
Total 15
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Year 4
Seventh Semester
CourseCode Course Title Pre-requisite Credit Hour
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
CourseCode Course Title Pre-requisite Credit Hour
ACF499 AppliedResearchinAccountingandFinance ACF491 3
ACF435 ProfessionEthics ACF433 3
ACF444 AccountingInformationSystem ACF343 3
ACF461 FinancialStatementAnalysisACF204+ENG111
3
- ProgrammeElective - 3
Total 15
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Course Descriptions
Programme Compulsory Courses:
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