Bachelor of Accounting
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 is designed to cultivate innovative graduates ready to excel in current accounting roles, equipped with the foresight and adaptability necessary to become future industry leaders. These graduates will embody an entrepreneurial mindset, skillfully integrating theoretical knowledge with practical application, and demonstrating effective problem-solving skills tailored to accounting. As critical thinkers, they will be capable of developing practical, technology-driven accounting solutions for real-world challenges. The graduates will be distinguished as ethical decision-makers, adept at navigating diverse business environments with a pronounced focus on sustainability, thereby making a positive contribution to the global accounting landscape.
Program Description
The Bachelor of Accounting program aims to cultivate graduates with a deep understanding of both the practical and theoretical aspects of business, along with knowledge of relevant regulations and standards. It prepares students to thrive in team settings, exhibit leadership, and commit to their own and others' professional development. Graduates will be marked by their professional growth, ethical integrity, ability to manage complex tasks, and engage in self-reflection. Graduates will effectively communicate accounting information, utilize innovative technologies for decision-making, and address real-world accounting issues with interdisciplinary approaches and diverse research methods. Graduates will demonstrate independence, innovative leadership, and use advanced strategies, business analytics, and emerging technologies to tackle contemporary accounting challenges.
Program Goals
To produce graduates who are:
- Innovative and ready to assume today's accounting roles, with the foresight and adaptability to become tomorrow's industry leaders.
- Entrepreneurial-minded and skilled at integrating theoretical knowledge and applied learning, fostering effective problem-solving skills in Accounting
- Critical thinkers who can develop practical, applied Accounting solutions for real world problems leveraging technology
- Ethical decision-makers in diverse business environment with an emphasis on sustainability
Program Learning Outcomes
- Apply interdisciplinary business knowledge and regulations to solve business problems
- Collaborate in teams, demonstrating leadership skills and commitment to the professional development of others
- Evaluate ethical and professional responsibilities in complex business situations, exhibiting autonomy and dedication to self-improvement.
- Communicate financial information and accounting solutions effectively, with various stakeholders to support decision-making.
- Develop solutions to real-world accounting, auditing, and taxation issues using interdisciplinary knowledge and diverse research methods.
- Apply relevant standards and regulations to elaborate accounting, audit and taxation reports using appropriate information technologies
- Apply analytical skills and accounting standards to produce accurate financial statements and accounting information to advise users on alternative courses of action.
Completion Requirements
Bachelor of Accounting
Students must successfully complete a minimum of 120 credits, including:
| Code | Title | Credit Hours |
|---|---|---|
| Business Core Courses | 45 | |
| Accounting Specialization courses | 51 | |
| Elective Courses | 6 | |
| General Studies | 18 | |
| Total Credits | 120 | |
To qualify for the bachelor's degree, a student is required to:
- Successfully complete the required number of credits and courses specific to the program with a minimum cumulative GPA of 2.0.
- Complete 100 hours of volunteering.
- Meet the residency requirement that a minimum of 50% of the program credit requirements have been completed at the HCT.
Diploma Exit Options
Students may choose to exit the program with one of the following diplomas, based on the number of credits completed:
- Diploma in Business Management: Awarded upon completion of 60 credit hours (typically after Year 2).
- Higher Diploma of Accounting: Awarded upon completion of 90 credit hours, including 18 credits in General Studies, 6 credits in Apprenticeship, and 21 credits in the specialization (typically after Year 3).
| Code | Title | Credit Hours |
|---|---|---|
| Business Core Courses | ||
| Required Credits: 45 | ||
| ACC 1023 | Accountancy for Business | 3 |
| ACC 1103 | Managerial Accounting | 3 |
| BIS 2103 | Business Information Systems | 3 |
| BUS 1023 | Applied Mathematics for Business | 3 |
| BUS 1033 | Foundations of Generative AI | 3 |
| BUS 3123 | Business Research Methods | 3 |
| ECO 1113 | Fundamentals of Economics | 3 |
| FIN 2003 | Financial Management | 3 |
| MGT 1003 | Principles of Management | 3 |
| MGT 1013 | Managing Organizational Behavior | 3 |
| MGT 2133 | Ethics, Sustainability and Circular Business | 3 |
| MGT 3013 | Project Management & Business Simulation | 3 |
| MRK 1103 | Principles of Marketing | 3 |
| LAW 3103 | Business and Commercial Law | 3 |
| STS 2003 | Business Statistics | 3 |
| Accounting Specialization Courses | ||
| Required Credits : 51 | ||
| ACC 2003 | Cost Accounting | 3 |
| ACC 2013 | Principles of Accounting | 3 |
| ACC 2103 | Intermediate Financial Accounting I | 3 |
| ACC 2123 | Intermediate Financial Accounting II | 3 |
| ACC 3103 | Accounting Information Systems | 3 |
| ACC 3113 | Auditing | 3 |
| ACC 3616 | ACC Apprenticeship I * | 6 |
| ACC 4013 | International Financial Reporting Standards | 3 |
| ACC 4043 | Advanced Auditing | 3 |
| ACC 4053 | Advanced Financial Accounting | 3 |
| ACC 4153 | Financial Reporting | 3 |
| ACC 4173 | Contemporary Issues in Accounting | 3 |
| ACC 4213 | Accounting Capstone Research Project | 3 |
| ACC 4716 | ACC Apprenticeship II * | 6 |
| FIN 3003 | Corporate Finance | 3 |
| *Apprenticeship courses | ||
| Elective Courses | ||
| Required Credits: 6 | ||
| ACC 4073 | Forensic Accounting | 3 |
| ACC 4083 | Taxation | 3 |
| ACC 4183 | Business Analytics for Accountant | 3 |
| FIN 4063 | Digital Finance | 3 |
| FIN 4103 | Entrepreneurial Finance | 3 |
| FIN 4183 | Sustainable Finance | 3 |
| General Studies | ||
| Required Credits : 18 | ||
| AES 1003 | Emirati Studies | 3 |
| BUS 2403 | Innovation and Entrepreneurship | 3 |
| BUS 2503 | AI for Business | 3 |
| BUS 3013 | Data Science for Business | 3 |
| LSC 1103 | Professional Written Communication | 3 |
| LSC 1503 | Professional Spoken Communication | 3 |
| Description | Data |
|---|---|
| Total Required Credits | 120 |
| Maximum Duration of Study | 5 years |
| Minimum Duration of Study | 4 years |
| Cost Recovery Program | No |
| Program Code | BUACCUG |
| Major Code | ACC |
Recommended Sequence of Study
| Year 1 | ||
|---|---|---|
| Semester 1 | Credit Hours | |
| MGT 1003 | Principles of Management | 3 |
| ACC 1023 | Accountancy for Business | 3 |
| BUS 1033 | Foundations of Generative AI | 3 |
| BUS 1023 | Applied Mathematics for Business | 3 |
| LSC 1103 | Professional Written Communication | 3 |
| Credit Hours | 15 | |
| Semester 2 | ||
| MRK 1103 | Principles of Marketing | 3 |
| ECO 1113 | Fundamentals of Economics | 3 |
| MGT 1013 | Managing Organizational Behavior | 3 |
| ACC 1103 | Managerial Accounting | 3 |
| LSC 1503 | Professional Spoken Communication | 3 |
| Credit Hours | 15 | |
| Year 2 | ||
| Semester 3 | ||
| FIN 2003 | Financial Management | 3 |
| BUS 2403 | Innovation and Entrepreneurship | 3 |
| STS 2003 | Business Statistics | 3 |
| ACC 2013 | Principles of Accounting | 3 |
| AES 1003 | Emirati Studies | 3 |
| Credit Hours | 15 | |
| Semester 4 | ||
| BIS 2103 | Business Information Systems | 3 |
| MGT 2133 | Ethics, Sustainability and Circular Business | 3 |
| ACC 2003 | Cost Accounting | 3 |
| ACC 2103 | Intermediate Financial Accounting I | 3 |
| BUS 2503 | AI for Business | 3 |
| Credit Hours | 15 | |
| Year 3 | ||
| Semester 5 | ||
| MGT 3013 | Project Management & Business Simulation | 3 |
| LAW 3103 | Business and Commercial Law | 3 |
| ACC 3113 | Auditing | 3 |
| ACC 2123 | Intermediate Financial Accounting II | 3 |
| BUS 3013 | Data Science for Business | 3 |
| Credit Hours | 15 | |
| Semester 6 | ||
| ACC 3103 | Accounting Information Systems | 3 |
| ACC 3616 | ACC Apprenticeship I | 6 |
| FIN 3003 | Corporate Finance | 3 |
| BUS 3123 | Business Research Methods | 3 |
| Credit Hours | 15 | |
| Year 4 | ||
| Semester 7 | ||
| Elective 1 | 3 | |
| Elective II | 3 | |
| ACC 4053 | Advanced Financial Accounting | 3 |
| ACC 4013 | International Financial Reporting Standards | 3 |
| ACC 4153 | Financial Reporting | 3 |
| Credit Hours | 15 | |
| Semester 8 | ||
| ACC 4173 | Contemporary Issues in Accounting | 3 |
| ACC 4716 | ACC Apprenticeship II | 6 |
| ACC 4043 | Advanced Auditing | 3 |
| ACC 4213 | Accounting Capstone Research Project | 3 |
| Credit Hours | 15 | |
| Total Credit Hours | 120 | |
| PCQ Title | Courses |
|---|---|
| ACCA Exemption Accreditation | ACC 1003 Fundamentals of Financial Accounting, ACC 1103 Managerial Accounting, ACC 3013 Taxation, ACC 4153 Financial Reporting, ACC 3113 Auditing, ACC 4043 Advanced Auditing, ACC 4013International Financial Reporting Standards |
| Business Simulation and Project Management | MGT 3103 Business Simulation and Project Management |
| IAA Membership | ACC 4043 Advanced Auditing |
Abdullah Hadrami, PhD (Accounting), Coventry University, United Kingdom
Adnan Mahmoud Ahmad Afaneh, PhD (Banking), Brunel University, United Kingdom
Adrian Chong Han Koh, MSc (Fin Mgmt & Control), The Hague Graduate School, Netherlands
Ahmad Hayek, PhD (Accounting), Amman Arab University, Jordan
Ahmed Kamel Mohammed Madi, PhD (Accounting & Finance), Universiti Utara Malaysia (UUM), Malaysia
Ahmad Zahiruddin Bin Yahya, PhD (Entrepreneurship), University Pendidikan Sultan Idris, Malaysia
Alba Arias Prieto, MBA (Finance), Instituto de Estudios Bursátiles, Spain
Ali El Asad, Master of Business Administration (Finance) , University of Leicester, United Kingdom
Amal Ali Obaid Ali Al Mehnah Yammahi, Master of Science (Instructional Technology), New York Institute of Tech, United States
Amjad Suri, PhD (Management), Banasthali Vidyapith, India
Artur Magomedov, master's degree (Finance), St. Petersburg State University, Russian Federation
Augustine Ayuba, PhD (Accounting & Finance), University Utara Malaysia, Malaysia
Avaneesh Jumde, PhD (Financial Management), University of Pune (Poona), India
Ayda Farhan, PhD (Accounting) , Int'l Islamic University Malaysia, Malaysia
Basman Mazahrih, PhD (Finance), The Waikato University, New Zealand
Belal Omar, PhD (Accounting) , The University of Hull, United Kingdom
Cagatay Kiziler, Master Degree (Accounting), CQUniversty, Australia
Hafiz Ahmad, PhD (Accounting & Finance), University of Lille 2, France
Husam Shahroor, PhD (Accounting), Amman Arab University, Saudi Arabia
Indrani Hazarika, Doctorate in Philosophy (Commerce), Gauhati University, India
Ines Belghith EP Masmoudi, PhD (Accounting), University of Manouba, Tunisia
Jerry Kwame Lawrence, master's degree (Business Administration), Univ. of Wales, Cardiff, United Kingdom
Kavita Shah, PhD (Commerce & Management Studies), Shri Jagdishprasad Jhabarmal Tibrewala University, India
Khadija Zahid, master's degree (Accounting), University of Western Sydney, Australia
Khurshid Ganai, PhD (Management), National Institute of Tech Srinagar, India
Madhusudan Jhawar, master's degree (Business Administration), Macquarie University, United States
Majid Alabboudi, master's degree (Accounting), American University of Sharjah (AUS), United Arab Emirates
Medhat Elguindy, PhD (Accounting), University of Leeds
Mohamed El Baradie, PhD (Accounting), University of Durham. United Kingdom
Mohamed Salem, PhD (Economics), Utah State University, United States
Mohammad Kamel Ali Elshqirat, Ph.D (Management), Walden University, United States
Muhammad Ali Jibran Qamar, PhD (Economics), University of Gloucestershire, United Kingdom
Normawati Binti Non, PhD (Accounting) , University of Malaya, Malaysia
Panagiotis Thomas, PhD (Professional Studies), Middlesex University, United Kingdom
Rachna Banerjee, PhD (Commerce), SNDT Women's University, India
Rihab Grassa, PhD (Accounting), Manouba University, Tunisia
Shahid Bashir, Master of Business Administration (Islamic Finance), City University College of Ajman, United Arab Emirates
Shaindra Sewbaran, Master of Business Administration (International Business), University of Natal, South Africa
Shirley Leopereira, PhD (Applied Business Eco (Commerce), Dr. Bhim Rao Ambedkar University, India
Soha El Mokdad, Master of Arts (Mgt and International Trade), University Paris-Sorbonne (Paris IV), France
Suresh Shanmuga Sundaram, Master of Business Administration (Finance), University of Madras, India
Tehmina Akhtar, master's degree (Business Administration), Al Khair University, Pakistan
Vasil Stefkov Petrov, master's degree (Accounting & Finance), Erasmus University, Netherlands
Zhuldyz Babaeva, master's degree (Business Administration), Rotterdam School of Management, Netherlands
