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Accounting

This is an archived copy of the 2021-2022 catalog. To access the most recent version of the catalog, please visit https://hctcatalog.hct.ac.ae.

Admission to Program

Admission to the program is explained in the HCT Admission Policy described in the Academic Policies section of this Catalog.

Program Mission

The Bachelor of Accounting program seeks to produce graduates able to function effectively in managerial and practitioner roles in the specialized field of Accounting. Graduates will have the skills, values and ability to explain, analyze and evaluate complex accounting processes in local and global contexts, while demonstrating the ability to work independently, or in teams, to think critically, solve problems, make recommendations for improvements, and use advanced accounting tools.

Program Description

The Bachelor of Accounting program provides students with the accounting knowledge and skills needed to work as competent accounting professionals. Successful completion of the program will enable graduates to work in a variety of public and private sector organizations. The program imparts sought-after accounting expertise, and instils confidence, through its emphasis on both theoretical and applied state of-the-art accounting training.

The program offers two distinct concentrations –

Financial Accounting and Managerial Accounting:

For the Financial Accounting concentration, students take –  ACC 4033, ACC 4043, ACC 4053, ACC 4153 & ACC 4173 elective courses. 

For the Managerial Accounting concentration, students take – ACC 4023, ACC 4033, ACC 4123, ACC 4133 & ACC 4143 elective courses.

Upon the successful completion of 117 credits, students may commence their Research Project (ACC  4203).

Students are eligible for a one year Work Experiential Learning experience during their study.

Program Goals

To develop graduates who possess the

  • Current knowledge and understanding of key areas of the Accounting field, their interrelationship and application.
  • Ability to use the Accounting tools, think critically, and conduct applied research.
  • Necessary key success skills in business.
  • In depth knowledge of the Accounting field and its interrelationship and application across business environments.

Program Learning Outcomes

Degree Level:

Students will be able to…

  1. Demonstrate knowledge of functional business areas.
  2. Utilize tools to solve problems in accounting.
  3. Conduct research and evaluate arguments, concepts, and data in accounting.
  4. Demonstrate self‐development and the ability to work independently and in teams.
  5. Apply ethical principles to decisions made in global and local contexts, including issues related to sustainability and societal responsibility.
  6. Utilize effective oral and written Arabic and English communication in business.
  7. Apply business principles utilizing technology to various real-world situations.

Completion Requirements

Bachelor of Accounting 

Students must successfully complete a minimum of 132 credits, including:

Business Core Courses54
Accounting Core Courses30
Accounting Elective Courses15
General Studies33
Total Credit Hours132
Business Core Courses
Required Credits: 54
ACC 1003Fundamentals of Financial Accounting3
ACC 1103Managerial Accounting3
BIS 3003Business Information Systems3
ECO 1003Microeconomics3
ECO 1103Macroeconomics3
FIN 2003Financial Management3
INT 2156Business Internship I6
INT 3156Business Internship II6
LAW 3103Business and Commercial Law3
MGT 1003Principles of Management3
MGT 2103Organizational Behaviour3
MGT 3003Business Ethics and Corporate Governance3
MGT 3103Business Simulation and Project Management3
MRK 1103Principles of Marketing3
OPM 2103Operations Management3
STS 2003Business Statistics3
Accounting Core Courses
Required Credits: 30
ACC 2003Cost Accounting3
ACC 2103Intermediate Financial Accounting I3
ACC 3003Intermediate Financial Accounting II3
ACC 3013Taxation3
ACC 3113Auditing3
ACC 4003Accounting Information Systems3
ACC 4013International Financial Reporting Standards3
ACC 4113Investment Analysis3
ACC 4203Accounting Research Project3
FIN 3003Corporate Finance3
Accounting Elective Courses
(For Students not pursuing a Concentration)
Required Credits: 15
ACC 4023Advanced Management Accounting3
ACC 4033Accounting for Decision Making and Control3
ACC 4043Advanced Auditing3
ACC 4053Advanced Financial Accounting3
ACC 4123Cost Management3
ACC 4133Accounting Systems Performance Management3
ACC 4143Project Management Accounting3
ACC 4153Financial Reporting3
ACC 4163Government and Non- Profit Accounting3
ACC 4173Contemporary Issues in Accounting3
General Studies
Required Credits: 33
English, Arabic or other Languages
Required Credits: 12
Humanities or Arts
Required Credits: 3
Information Technology or Mathematics
Required Credits: 6
The Natural Sciences
Required Credits: 3
The Social or Behavioural Sciences
Required Credits: 9

Concentrations


Concentration Name: Financial Accounting Concentration
Total Credit Hours: 15
Concentration Curriculum:
ACC 4033Accounting for Decision Making and Control3
ACC 4043Advanced Auditing3
ACC 4053Advanced Financial Accounting3
ACC 4153Financial Reporting3
ACC 4173Contemporary Issues in Accounting3
Concentration Code: FINA


Concentration Name: Managerial Accounting Concentration
Total Credit Hours: 15
Concentration Curriculum:
ACC 4023Advanced Management Accounting3
ACC 4033Accounting for Decision Making and Control3
ACC 4123Cost Management3
ACC 4133Accounting Systems Performance Management3
ACC 4143Project Management Accounting3
Concentration Code: MAN

Description Data
Total Required Credits 132
Maximum Duration of Study 6 years
Minimum Duration of Study 4 years
Cost Recovery Program No
Program Code BUACCUG
Major Code ACC

Recommended Sequence of Study

Plan of Study Grid
Year 1
Semester 1Credit Hours
ACC 1003 Fundamentals of Financial Accounting 3
ECO 1003 Microeconomics 3
LSM 1003 Applied Mathematics 3
LSS 1003 Life and Future Skills 3
MGT 1003 Principles of Management 3
 Credit Hours15
Semester 2
ACC 1103 Managerial Accounting 3
ECO 1103 Macroeconomics 3
LSC 1103 Professional Communication and Reporting 3
LSS 1123 Basic Research Methods 3
MRK 1103 Principles of Marketing 3
 Credit Hours15
Year 2
Semester 3
ACC 2003 Cost Accounting 3
BUS 2403 Innovation and Entrepreneurship 3
FIN 2003 Financial Management 3
ICT 2013 Computational Thinking and Coding 3
STS 2003 Business Statistics 3
 Credit Hours15
Semester 4
ACC 2103 Intermediate Financial Accounting I 3
AES 1003 Emirati Studies 3
LSN 1113 Introduction to Sustainability 3
MGT 2103 Organizational Behaviour 3
OPM 2103 Operations Management 3
 Credit Hours15
Summer
INT 2156 Business Internship I 6
 Credit Hours6
Year 3
Semester 5
ACC 3003 Intermediate Financial Accounting II 3
ACC 3013 Taxation 3
BIS 3003 Business Information Systems 3
LSC 2223 Future Skills Capstone 3
MGT 3003 Business Ethics and Corporate Governance 3
 Credit Hours15
Semester 6
ACC 3113 Auditing 3
AES 1013 Arabic Communications 3
FIN 3003 Corporate Finance 3
LAW 3103 Business and Commercial Law 3
MGT 3103 Business Simulation and Project Management 3
 Credit Hours15
Summer
INT 3156 Business Internship II 6
 Credit Hours6
Year 4
Semester 7
ACC 4003 Accounting Information Systems 3
ACC 4013 International Financial Reporting Standards 3
AES 1033 Islamic Culture 3
2 Elective courses 6
 Credit Hours15
Semester 8
ACC 4113 Investment Analysis 3
ACC 4203 Accounting Research Project 3
3 Elective Courses 9
 Credit Hours15
 Total Credit Hours132

Ahmad Hayek, Ph.D, Amman Arab University, Jordan

Ahmad Zahiruddin Bin Yahya, Ph.D, University Pendidikan Sultan Idris, Malaysia

Ali El Asad, Master of Business Administration, University of Leicester, United Kingdom

Amjad Suri, Ph.D, Banasthali Vidyapith, India

Augustine Ayuba, Ph.D, University Utara Malaysia, Malaysia

Avaneesh Jumde, Ph.D, University of Pune (Poona), India

Ayda Farhan, Ph.D, Int'l Islamic University Malaysia, Malaysia

Bashar Abu Khalaf, Ph.D, Heriot-Watt University, United Kingdom

Basman Mazahrih, Ph.D, The Waikato University, New Zealand

Belal Omar, Ph.D, The University of Hull, United Kingdom

Bharathan Viswanathan, Ph.D, Manonmaniam Sundaranar University, India

Ehab Elbahar, Ph.D, University of Plymouth, United Kingdom

Hafiz Ahmad, Ph.D, University of Lille 2, France

Husam Shahroor, Ph.D, Amman Arab University, Saudi Arabia

Indrani Hazarika, Doctorate in Philosophy, Gauhati University, India

Jainambu Abbas, Doctor of Philosophy, Bharathiar University, India

Juan Dempere, Ph.D, Florida Atlantic University, United States

Kennedy Modugu, Ph.D, University of Benin, Nigeria

Khurshid Ganai, Ph.D, National Institute of Tech Srinagar, India

Mohamed Kamara, Ph.D, University of Leeds, United Kingdom

Mohamed Salem, Ph.D, Utah State University, United States

Mohammed Shanikat, Ph.D, University of Wollongong, Australia

Muhammad Ali Jibran Qamar, Ph.D, University of Gloucestershire, United Kingdom

Normawati Binti Non, Ph.D, University of Malaya, Malaysia

Panagiotis Thomas, Ph.D, Middlesex University, United Kingdom

Rachna Banerjee, Ph.D, SNDT Women's University, India

Rihab Grassa, Ph.D, Tunis University, Tunisia

Sabir Malik, Master of Business Administration, Coventry University, United Kingdom

Shahid Bashir, Master of Business Administration, City University College of Ajman, United Arab Emirates

Shaindra Sewbaran, Master of Business Administration, University of Natal, South Africa

Shirley Leopereira, Ph.D, Dr. Bhim Rao Ambedkar University, India

Soha El Mokdad, Master of Arts, University Paris-Sorbonne (Paris IV), France

Suresh Shanmuga Sundaram, Master of Business Administration, University of Madras, India

Yolande Smit, Ph.D, Cape Peninsula University of Technology, South Africa

Yousuf Khan, Ph.D, London South Bank University, United Kingdom