Course Description

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62111  Principles of Accounting I

Basic concepts of financial accounting. Emphasis on the double-entry system, the accounting cycle, the preparation and use of the financial statements. Coverage includes treatment of merchandising operations, cash, receivables, inventories, and fixed assets.

62112   Principles of Accounting 2

Continuation of AC 62111.The following topics will be addressed: accounting for liabilities; corporations; cash flow statement; financial statement analysis; and additional financial reporting issues.

62201   Intermediate Financial Accounting I

This course deals with the following: the reporting environment – GAAP, standard setting and a conceptual framework, objectives of financial reporting, accounting concepts; the accounting process leading to financial statement presentation balance sheet and income statement, statement of cash flow; cash, temporary investments and receivables; accounting for inventories; fixed assets.

62202   Intermediate Financial Accounting 2

Continuation of (62201) with special emphasis on current liabilities and contingencies; long-term liabilities; shareholders' equity; earnings per share; accounting for pension costs; accounting for leases; financial statement analysis; long- term investments; accounting changes, correction of errors; and cash flow statement.

62203   Cost Accounting

The study of cost accounting concepts and information used by business organizations to make strategic, organizational and operational decisions.  Topics include the role of planning and control in attaining organizational goals and objectives; the relationship among cost structure, accounting for cost elements, job order costing; process costing; joint product costing, standard costing; traditional and activity-based costing approaches to product costing; absorption vs direct costing. Differential analysis in decision making cost-volume-profit analysis

62204   Cost Accounting

This course explores accounting information and its uses in planning, decision-making, and performance evaluation. It covers break-even analysis and the relationship between cost, volume, and profit; comprehensive and flexible budgeting; standard cost accounting systems and variance analysis; relevant information for operational decision-making, such as pricing, make-or-buy decisions, and studying customer and activity profitability. It also addresses planning and control in decentralized management, capital budgeting, as well as responsibility accounting and transfer pricing.

62301   Tax Accounting

Introduction to taxation, definition if direct and indirect taxes, determination of taxable income, tax estimation and collection, preparation of income tax returns for individuals, partnerships, and corporation, adjustment of income for tax purpose, value added tax (VAT )  & Customs

62316   Accounting for Government and Non- Profit Institutions

This course deals with the Governmental & Non- Profit Accounting units. The topics of this course, should emphasis on Accounting and Financial reporting, studying the differences between cash basis, Accrual basis and modified accrual basis, fund accounting non-fund accounting groups proprietary fund and completing the governmental fund accounting cycle, as well as budgeting; budgetary accounting cycle and budgetary reporting

62303   Accounting Theory

The conceptual framework of financial accounting and reporting, including such areas as objectives, elements, qualitative characteristics, recognition, measurement, methods of presentation, and the historical development of accounting concepts. Examination of FASB, IAS Concepts Statements and other authoritative pronouncements. This course is designed to help the student develop and understand a model of what good financial reporting should be.

62304   Auditing (1)

Auditing process depend on the students ability and understanding to prepare fair financial statement, Accounting concepts and principles. This course covers the following topics: General concepts of auditing, types of auditor and requirements for becoming a CPA, the audit market, ethics for professional accountant, auditor’s responsibility and legal liability, auditing evidence,  audit planning, assessing risks and materiality concept

62305   Auditing (2)

Continuation of (61340). Students in this course will be exposed to the following: internal control system and its components,  types of fraud and corporate governance, auditing samples; computer control and audit, substantive testing, completing the audit process, assurance and non- assurance services

62209   Computerized Accounting

This course gives students an in-depth look at software packages currently in use by business enterprises for accounting and finance related functions.

62315   Computerized Accounting

Studying the accounting system of small and medium enterprise and the international standard for SME’s

62310   Modern Issues in Accounting

Readings of current literature from the broad spectrum of accounting. Designed to acquaint the student with an in-depth survey of current as well as classic topics in the field

62401   Advanced Financial Accounting

The topics covered in this course include: partnerships, branches, consolidations (mergers and acquisitions); installments and consignment sales; foreign currency transactions; price level changes; and introduction to international accounting

62402   Seminar in Accounting & Finance

An advanced research seminar dealing with important contemporary problem in accounting and finance. The course consists of broad-range reading, critical research paper in a significant topic in the field.

62403   Accounting Information Systems 

The course presents the relationship between information technology, database design, and accounting information systems. It covers theories and approaches to building electronic accounting systems in companies and institutions, as well as the use of various data modeling techniques in database design. It also addresses the characteristics and principles of reliable and relevant accounting information systems and various electronic control procedures

62404   Practicum  

A course, taken by graduating seniors, to give students an opportunity to work in various types of accounting and auditing, business administration, marketing, and public administration in accordance with a plan approved by the department and the college. A student must complete 200 training hours during the regular working hours of the firm

62408   Ethics in Accounting and Auditing

Analysis and discussion of issues relating to ethics and professionalism in accounting and auditing. The Code of Professional Conduct and the reasoning, philosophy, and application of that code are examined

62302   International Accounting Standards

This course discusses the unique aspects of International Accounting Standards (IFRS) and accounting for multinational corporations, accounting principles and financial reporting practices of different countries, and the development of international accounting and auditing standards

62104    Principles of Microeconomic

This course covers economic decision-making, focusing on scarcity, demand, and supply to understand market behavior. Students examine consumer choices, firm production, input demand, and resource allocation in perfectly competitive markets, ending with an analysis of general equilibrium to understand optimal economic outcomes.

62205   Money and Banking

This course covers the basics of money, the banking system, and central banking, focusing on the Federal Reserve's tools to manage the economy. Students learn about money's functions, the money supply process, and key monetary theories, gaining insights into the relationship between money, banking, and economic policy

62206   Financial Management I

Financial Management I introduces key principles of managerial finance, covering financial markets, statements, ratio analysis, financial planning, time value of money, and risk-return concepts. Students develop skills in financial analysis, planning, and valuation essential for advanced finance studies.

12222   Contemporary Islamic Financial Transactions

The Contemporary Islamic Financial Transactions course introduces students to modern Shariah-compliant financial practices, including Murabaha, Ijarah, mudarabah, Musharakah, and Sukuk. Focusing on principles of risk-sharing, profit-sharing, and the prohibition of interest, the course examines the structure and ethical foundations of Islamic finance products in today’s financial systems. Students will gain insight into how these transactions meet global financial needs within an Islamic framework

62300   Financial Management  II

Financial Management II builds on foundational finance concepts, focusing on advanced tools for strategic financial decisions. Key topics include the cost of capital, capital budgeting, cash flow estimation, risk analysis, capital structure, and payout policy, along with working capital and current liabilities management. The course also explores leasing as a financing alternative. By the end, students gain skills for complex financial roles and strategic corporate finance decision-making.

62307   Financial Markets

This Financial Markets course explores core concepts like interest rates, market efficiency, and asset classes. Students learn about different markets—money, bond, stock, mortgage, and foreign exchange—along with their roles, assets, and participants. By the end, students gain a foundational understanding for careers in finance and economic policy.

62311   Economic Development

The course investigates the nature of Economic Development, its causes and features and the importance of planning in overcoming its problems. It further studies important theories and strategies dealing with problems of capital accumulation, unemployment, investment, industrialization and private and public sectors with giving examples from different developing countries.

62405   Investment Analysis and Management

This course deepens investment knowledge, starting with a review of key concepts like risk, return, and time value of money. Students learn advanced strategies in portfolio theory, stock and bond valuation, and fixed-income securities. Topics include portfolio management, mutual funds, ETFs, and an introduction to derivatives, such as options and futures, equipping students with practical skills for strategic investment decisions

62406   Financial Statement Analysis and Interpretation

The Financial Statement Analysis course teaches advanced techniques for evaluating complex financial data, including forensic accounting, earnings management, cash flow analysis, and risk assessment. Students learn to interpret accounting policies, adjust for non-recurring items, and apply forecasting and valuation methods, enabling them to support strategic financial decisions.

62412    Public Finance

The Public Finance course introduces students to the economic role of government, focusing on how public resources are raised and allocated. Building on a basic understanding of microeconomics, this course covers taxation, government spending, public goods, and fiscal policy. Students will analyze the effects of government actions on economic efficiency, income distribution, and stability, gaining the tools to assess fiscal policies and their impact on society and the economy

62421    Fundamentals of Insurance

The Fundamentals of Insurance course offers students a deeper understanding of risk management and the role of insurance in financial strategy. Topics include life, health, property, and liability insurance, policy structures, underwriting, and regulation. Students learn to use insurance in managing risk and supporting financial planning, preparing them for roles in finance and risk management

62213   Principles of Macroeconomic

The Principles of Macroeconomics course covers national and global economic fundamentals, including output, unemployment, inflation, fiscal and monetary policy, and the AS/AD model. Students learn to assess economic trends, policy impacts, and the role of the labor market in shaping the economy

61105   Business English

This course aims to develop English language skills within a business context, focusing on enhancing students' abilities for effective business communication. It includes skills in speaking, writing, and business correspondence, such as writing letters, reports, and job proposals, as well as improving negotiation and presentation skills. The course also covers common terms and expressions in the business environment, helping students build confidence in professional English communication.

61111    Principles of Business Management (1)

This course aims to provide students with essential knowledge in the field of management and a comprehensive understanding of fundamental business administration principles. It covers a range of topics, including an introduction to management, business organizations, management history, organizational environment, organizational culture, decision-making, and strategic management in organizations. The course also emphasizes the first managerial function—planning—highlighting its nature and importance in organizational success.

61112    Principles of Business Management (2)

This course is a continuation of Principles of Business Management (1), focusing on essential management functions: organizing, leading, and controlling. It also covers crucial topics such as human resource management, change management, and creativity, introducing students to the importance of understanding employee behavior and motivation within organizations to achieve various goals efficiently and effectively.

61203    Business law 

This course aims to introduce students to commercial law and its topics, including commercial transactions, traders, businesses, and various types of business entities, such as partnerships and corporations, as well as commercial papers.

61107   Business Research Methodology

This course on business research methodology aims to equip students with the foundational concepts, objectives, and functions of scientific research. Topics include scientific research techniques, preparing research proposals, writing, and evaluation. The course helps students understand various research methodologies and schools, covering essential stages in developing research tools and data collection. Students are trained to conduct scientific research in management fields, enhancing their research skills and providing them with a strong scientific foundation for future projects

61106    Statistical Applications in Management

This course aims to equip students with knowledge of statistical methods useful in business and management to improve administrative effectiveness through scientific principles. Key topics include measures of central tendency, sampling, probability theory, correlation coefficient, and the normal distribution. Additionally, students receive training in using the SPSS statistical package for data entry, analysis, result interpretation, and decision-making

63111   Principles of Marketing

This course introduces students to fundamental marketing concepts, including market research and the importance of building customer relationships. Topics include the elements of the marketing mix, such as product, distribution, promotion, and pricing, as well as analyzing the marketing environment and how organizations are influenced by external factors. The course also covers the role of marketing channels in creating customer value, consumer behavior's impact on purchasing, market segmentation, and planning integrated promotional programs

64101    Principles of Public Administration

This course provides a comprehensive overview of public administration principles, addressing its definition, importance, and relationship to other fields, while distinguishing it from business administration. The course includes the evolution of management thought across different schools and the functions of the administrative process, such as planning, organizing, leading, decision-making, and controlling. It also emphasizes leadership, decision-making, administrative communications, and reviews recent trends in public administration

61410   Strategic Management  

This course introduces students to the concept of strategic management and its significance in achieving organizational goals and enhancing competitiveness. It covers the stages of the strategic process, including internal and external environmental analysis, defining vision and mission, formulating strategic objectives, developing strategies, and choosing the most suitable options. It also addresses strategy implementation and strategic performance evaluation to ensure desired outcomes. The course focuses on strategic analysis tools and best practices that help managers make effective decisions in dynamic business environments.

61204    Human Resources Management 

The course introduces students to the fundamentals and principles of human resource management (HRM) and its vital role in achieving organizational goals. It covers core HR functions such as workforce planning, recruitment and selection, training and development, performance evaluation, and compensation management. Additionally, it emphasizes the importance of enhancing job satisfaction, employee motivation, and maintaining a positive work environment to boost organizational productivity

61409   Managerial Economics

The Managerial Economics course applies economic principles to business decision-making, focusing on optimizing resources and strategic planning. Key topics include demand analysis, production and cost functions, market structure, pricing strategies, and risk analysis. Students will learn to apply quantitative and analytical tools to solve practical business problems, making informed decisions to maximize profitability and efficiency. By the end of the course, students will be equipped with a strong foundation in economic reasoning for effective managerial decision-making.

62212   Actuarial and Financial Mathematics

This course aims to clarify basic of probabilities, actuarial models and the application of those models to insurance and other financial risks. After that, discuss a basis for evaluating the use of probabilistic models and facility in using probabilistic models to develop a business solution. This course provides comprehensive coverage of both the deterministic and stochastic models of life contingencies, risk theory, credibility theory, multi-state models, and an introduction to modern mathematical finance.

62317   Contemporary Issues in Financial Institutions and Markets

This examines current trends and challenges facing financial institutions and markets globally. Key topics include regulatory changes, technological advancements like fintech, risk management innovations, and the impact of globalization on financial stability. Students will analyze how these issues shape the strategies and operations of banks, investment firms, and other financial entities. By the end of the course, students will be prepared to navigate and address emerging challenges in today’s dynamic financial landscape

62414    Financial Risk Analysis

The Financial Risk Analysis course focuses on identifying, measuring, and managing key financial risks, including market, credit, liquidity, and operational risks. Students learn risk assessment techniques such as Value at Risk (VaR), stress testing, and scenario analysis. By course end, students will be equipped with practical skills to evaluate and manage financial risk exposures effectively.

62323   Corporate Finance

The Corporate Finance course covers essential financial principles for managing a corporation, focusing on capital budgeting, financial structuring, and value creation. Key topics include investment decisions, cost of capital, capital structure, and dividend policy. Students learn to analyze financial strategies that maximize shareholder value and support corporate growth. By the end of the course, students will be prepared to make informed financial decisions within a corporate setting

62321   Forensic Accounting and Fraud Investigation

This course introduces the fundamentals of forensic accounting and fraud investigation. Students will learn how to detect, prevent, and investigate financial fraud, including asset misappropriation, financial statement fraud, and corruption. The course covers forensic techniques, legal considerations, and the role of technology in fraud detection. Real-world case studies will enhance students' ability to support fraud investigations and legal processes. Ideal for those pursuing careers in accounting, auditing, and financial regulation

62421    Internal Auditing and Control

This course introduces the fundamentals of internal auditing and control, focusing on risk management, governance, and compliance. Students will learn how to assess internal controls, identify risks, and develop audit programs. Topics include audit planning, fraud detection, corporate governance, and operational audits. Emphasis is placed on applying industry standards and best practices to improve organizational efficiency and financial integrity

62422    International Finance

This course explores the fundamentals of international finance, including exchange rate systems, foreign exchange markets, and global capital flows. Students will learn how multinational corporations manage financial risks, assess currency fluctuations, and navigate global investment strategies. Key topics include hedging techniques, international monetary systems, and the role of global financial institutions. Ideal for students pursuing careers in global finance or international business