Page 45 - University Bulletin

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ACC 430 International Financial Reporting Standards
Credit hours: 3 (3,0,0) Prerequisite: ACC 317
This financial reporting course offers a broad introduction to the field of International Financial
Reporting and International Financial Reporting Standards (IFRS). It traces the history of the
International Accounting Standards Board (IASB) from its early roots through to recent changes
and updates and future developments. The qualification is structured in an accessible and user-
friendly way that underlines key information and provides useful summaries. It examines and
breaks down specific standards topic-by-topic. There are case studies, which are based on real-
life examples, and many exercises, multiple-choice questions and sample answers for you to test
your knowledge as you progress through the course

ACC 421 Managerial Control and Decision Making
Credit hours: 3 (3,1,0) Prerequisite: ACC 224
This is an advanced course that addresses issues related to the production and reporting of
accounting information for managerial purposes. Discussion covers issues such as short and
long-term decision making, financial and operating control, methods to face competition,
compensation issues, and management accounting control system design.

ACC 348 Auditing and Assurance
Credit hours: 3 (3,0,0) Prerequisite: ACC 213
This course provides a detailed overview of auditing and professional practice. It introduces the
assurance and auditing services in the audit profession. Next, there is discussion of professional
ethics and legal liability issues for auditors. The remainder of the course focuses on the major
issues associated with financial statement audits, including audit planning, audit evidence, tests
of controls and substantive testing.

ACC 472 Professional Practices and Ethics in Accounting
Credit hours: 3 (3,0,0) Prerequisite: ACC 348
The course aims to explore a range of employability skills which will enhance students’ future
transition to professional life and assist in career planning. It will also provide opportunities for
students to consider the professional skills needed within a work environment and to develop
the employability skills needed for future career progression.

ACC 464 Forensic Accounting and Ethics (Track)
Credit hours: 3 (3,0,0) Prerequisite: ACC 315
This course is designed to give students a basic knowledge about a new field in accounting.
Forensic accounting uses the accounting skills to investigate fraud or embezzlement and to
analyze financial information for use in legal proceedings.

ACC 463 Data Analytics in Accounting (Track)
Credit hours: 3 (3,0,0) Prerequisite: ACC 111, ACC 222
The course introduces data management and analysis, reviews the use of spreadsheets and SQL
(Structured Query), and introduce tools for visual analytics and statistical programming. /it also
introduces the application of these skills to business and audit areas such as internal controls,
substantive testing, risk assessment, and data governance. In addition, topics such as machine
learning and XBRL (eXtensible Business Reporting Language) and the impact of analytics in
industry and on the audit profession will be considered.

ACC 443 Advanced Auditing (Track)
Credit hours: 3 (3,0,0) Prerequisite: ACC 348
This course is an advanced course of auditing. It provides a comprehensive coverage on audit