The Degree of Bachelor of Business Administration
Accounting


The Major in Accounting is designed to provide students with the opportunity to acquire the basic and advanced knowledge of accounting theory and practice in addition to the analytical skills and tools essential to a solid business education. Courses are designed to enable a student to understand the intellectual threads of modern accounting and its interrelationship to the various fields of business and management.

Accounting majors are increasingly taking and passing the Certified Public Accountant (CPA) Certified Management Accountant (CMA) and Certified International Audit (CIA) examinations through training in Accounting and related fields. It provides the practical and theoretical background needed to succeed in the dynamic and fascinating world of Accounting.

General Education Requirements (30 cr.)

Required Common Courses (45 cr.)

Major Requirements (25 cr.)

ACO 323, ACO 313, ACO 411, ACO 413, ACO 421, ACO 481, BAF 312,
Choose two (2) faculty elective courses from the following: ACO 314, ACO 321, ACO 350, ACO 406, ACO 414, BAD 429, BAD 431, BAF 452, BAF 485, CSC 221, CSC 315, CSC 321

Free Electives (6 cr.)
Students are free to choose any six (6) credits offered by the university.

Note: In rare cases graduating students may petition to substitute one business course for another, if the required business course is not offered in any one semester.

The accounting major highlights four (4) areas where students along with their respective advisors can develop their business elective courses in a way to meet their potential job / career requirements. The following four areas are:
• Accounting Information Systems (AIS)
• General Accounting (GA)
• Management Accounting & Control (MA&C)
• Auditing (A)

All Accounting majors must complete an internship course which provides field experience prior to graduation.

The Accounting Information Systems (AIS) field was developed in response to employers indicating an increased need for accounting majors with computer expertise.
The AIS program prepares students for career opportunities in the field of accounting systems design, accounting systems management and accounting systems auditing and other systems – related areas of accounting. Electronic processing of financial transactions is now the norm in small and large businesses alike. Accountants must be prepared to design, select, install and configure numerous accounting applications such as accounts receivable and billing systems, human resources management systems, and financial reporting systems.

Other Accounting majors may choose business elective courses meeting the track of General Accounting (GA). This field is designed to provide graduates with the knowledge and skills necessary to enter professional careers leading to an accounting designation or entry – level positions in accounting. Students can expect to develop conceptual and technical accounting competence and analytical abilities.

The Management Accounting & Control (MA&C) field of concentration was established to better serve the needs of students interested in industry or government. Typically, careers begin in one area of a company but soon involve work in a number of different functions within the organization such as the Controller’s Department, Internal Audit, Treasury and Finance, Cost Accounting, planning and budgeting, etc… The purpose of the required courses in this track is to give students an understanding of these areas and the basic skills required to successfully enter the organization in any of these positions.

This track is distinct, because it gives an increased emphasis on understanding the role of Accounting and in assisting management with decision making and organizational control as well as producing necessary information for external reporting.

The Auditing (A) field of concentration is designed for students who desire to reach the top levels in public accounting. It provides the students with a strong technical and theoretical background which is helpful in solving today’s complex auditing and reporting problems.

Suggested Program

Fall Semester I (15 cr.)
ACO 201 Principles of Accounting I (CCR) 3 cr.
ENL 213 Sophomore Rhetoric (GER) 3 cr.
CSC 201 Computers and Their Use (GER) 3 cr.
STA 206 Applied Statistics for Business & Econ. I (CCR) 3 cr.

___

___

(GER)

3 cr.
       
Spring Semester I (15)
ACO 202 Principles of Accounting II (CCR) 3 cr.
STA 207 Applied Statistics for Business & Econ. II (CCR) 3 cr.
ECN 212 Principles of Macroeconomics (CCR) 3 cr.
BAD 201 Fundamentals of Management (CCR) 3 cr.
MAT 205 Math for Business & Economics II (CCR) 3 cr.
       
Summer Module I (9 cr.)
ACO 311 Managerial Accounting (CCR) 3 cr.
ENL 230 English in the Workplace (GER) 3 cr.
ECN 211 Principles of Microeconomics (CCR) 3 cr.
       
Fall Semester II (15 cr.)
ACO 313 Intermediate Accounting I (MR) 3 cr.
BAD 311 Business Law (CCR) 3 cr.
BAF 311 Fundamentals of Financial Management I (CCR) 3 cr.
BAD 323 Software Tools for Business Applications (CCR) 3 cr.
___ ___ (GER) 3 cr.
       
Spring Semester II (15 cr.)
ACO 323 Accounting Information System (MR) 3 cr.
BAF 312 Fundamentals of Financial Management II (MR) 3 cr.
ENS 201 Introduction to Environmental Science (GER) 3 cr.
___ ___ (GER) 3 cr.
___ ___ Faculty Elective 3 cr.
       
Summer Module II (9 cr.)
ECN 333 Managerial Economics (CCR) 3 cr.
MRK 201 Fundamentals of Marketing (CCR) 3 cr.
ARB 211 Appreciation of Arabic Literature (GER) 3 cr.
or      
ARB 231 Technical Arabic (GER) 3 cr.
       
Fall Semester III (15 cr.)
ACO 421 Advanced Accounting (MR) 3 cr.
NTR 201 Basic Human Nutrition (GER) 3 cr.
ACO 413 Auditing I (MR) 3 cr.
___ ___ Faculty Elective 3 cr.
___ ___ Free Elective 3 cr.
       
Spring Semester III (13 cr.)
ACO 481 Accounting Internship (MR) 1 cr.
BAD 453 E-Business (CCR) 3 cr.
ACO 411 Taxation (MR) 3 cr.
REG 212 Religion and Social Issues (GER) 3 cr.
or      
REG 213 Catholicism (GER) 3 cr.
___ ___ Free Elective 3 cr.

The Faculty of Business Administration and Economics is a member of AACSB International – The Association to Advance Collegiate Schools of Business.