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Business in Accounting

 

 

This program aims to equip students with a range of knowledge and skills in the main functional areas of accounting. It focuses on technical knowledge and skills required in a career of accounting specialization. Graduates of this program are to acquire a variety of skills needed by both public and private institutions.

 

Upon completion of the program, the graduates will be able to:

 

  •  Demonstrate specialized knowledge of concepts, theories, and principles in accounting areas.
  •  Demonstrate a critical appreciation of the problems and opportunities surrounding a business entity.
  •  Apply international standards in preparing, analysing, and evaluating financial statements of companies in different industries.
  •  Appraise critically modern management accounting techniques with respect to their effectiveness and any weaknesses inherent in their use.
  •  Support management in the budgeting, planning, and decision-making processes.
  •  Display a critical appreciation of the ethical and social implications of management accounting systems within organizations.
  •  Integrate accounting functions within a computerized business environment, select appropriate software and convert a manual accounting system to a computerized one.
  •  Communicate financial information in verbal and written format.
  •  Acquire computer proficiency skills in the use of the World Wide Web (internet), and processing and managing computerized files, software, and databases.

Passing the requirements of the UTAS General Foundation Program

 

  •  Private sector: in different sectors including Trade, Industry, and Services.
  •  Public sector: Government, and non-profit organizations.
  •  Self-employment: SMEs

Semester 1

This course in Principles of Accounting (1) is an introduction to the basic accounting concepts and selected accounting practices and to introduce students to the role of, and the processes involved in planning and decision making within the business environment. This course focuses on the accounting cycle, journal entries related to sales, purchases, collection, payments and expenses, posting, trial balance and preparation of basic financial statements – the balance sheet and income statement.

Introduction to Business is an introductory level course designed to provide students with fundamental knowledge of business terminologies, concepts and business issues with the intent of helping students develop a viable business vocabulary, foster critical thinking and analytical thinking, and refine business decision-making skills.

This course examines the business function of Marketing. Students will learn how marketers deliver value in satisfying customer needs and want, determine which target markets the organization can best serve, and decide upon appropriate products, services, and programs to serve these markets. Further, the students develop a solid understanding of key concepts and terminologies of marketing and how it fits within the organization.

 

This course is taught during the first year of diploma-level study. It is designed to provide students with basic knowledge in economics like economic systems, economics as science and art, and positive and normative economics. It covers the aspects of both microeconomics and macroeconomics. Microeconomics includes understanding consumer and producer behavior through demand and supply analysis. The concepts are elaborated with graphs and tables. Fixing price through consumer equilibrium is elaborated with graphs and tables. Shits in Price and quality equilibrium with the effect of determinants of demand and supply is explained through the Shits in Demand and Supply curve. Macroeconomics includes various variables related to National Income, GDP, GNP, NDP, NNP, PI and PDI. It also covers the Functioning of Money and Banking by including the Supply and Demand of money and explains banking and its functions. It also explains the concept of Fiscal and Monetary policy in relation to the national budget process. The explanation includes Government Revenue and Capital receipts. Finally, the course provides students with an understanding of the economy and budget process within the Omani context.

Semester 2

This course cover the Main terms and concepts in tourism and hospitality and History of Travel and Tourism. I will include the principles in
·Tourism Attractions
·Hospitality
·Transport
·Tourism Distribution Systems
·Benefits of Tourism
·Government and Tourism
·Tourism Education and Jobs
·Tourism Future

A supply chain is comprised of all the parties involved in fulfilling a customer’s request. The integrated management of this network is a critical determinant of success in today’s competitive environment. With increasing competition around the globe, supply chain and logistics management is both a challenge and an opportunity for companies. Hence a strong understanding of supply chain management concepts and the ability to recommend improvements should be in the toolbox of all managers. This course includes the major supply chain processes including the importance of supply chain and logistics, Purchasing and Procurement, Demand and Inventory management, Aggregate Planning, Warehousing as well Transportation and Distribution. The essentials of e-logistics and how technology drives the logistics sector are given importance in this course. In addition to that, areas for improvement in logistics and supply chain operations as well as the contemporary issues faced by the modern days’ supply chains at local, regional and global levels included.

This course is offered to students during the second semester of diploma level. The course aims to teach students how to address business using management processes and functions. It teaches the fundamentals of management, including planning, organizing, directing and controlling processes. In addition, it provides students with an understanding of various managerial skills and roles required in the organization. Furthermore, it assists students in carrying and decision making and the steps to take in order to design the organization structure. Besides, the course describes the different aspects of organisational culture and learn about motivational theories. Additionally, it focuses on learning varied leadership styles which can be applied in the real business world. Along with that, it provides an understanding of different communication, types, processes and barriers that may hinder effective communication.

 

Semester 1

This course in Principles of Accounting (2) is an intermediate level course designed to provide students with a broader understanding of the accounting for a merchandising enterprise including the preparation of buyer and seller entries under the perpetual and periodic inventory systems. This course will also cover topics such as accounting information systems, special journals, subsidiary ledger and control accounts, internal control, correction of errors, suspense accounts and reconciliations.

Financial Management (I) is an introductory level course designed to provide students with fundamental knowledge and understanding of financial management function and its environment and the major financial decisions within organizations with specific attention to working capital management, capital budgeting and financing decisions. This course will also cover the basic framework of the financial system including macroeconomic policy, financial markets, banks and financial institutions.

Cost Accounting (I) is an introductory level course designed to provide accounting students with comprehensive knowledge and understanding of the cost concepts, cost behaviours and cost accounting techniques for both manufacturing and service entities. This course will also focus on the accounting and analysis of materials, labor and overhead control accounts including a discussion of the procedures for materials procurement and issuance, attendance and payroll and determining production overhead absorption rates

The Principles of Auditing is an introductory level course designed to provide students with a basic understanding of the nature, purpose and scope of an audit, the regulatory framework that governs accountants and auditors, and the practices, techniques and outcomes of the audit process.

 

Semester 2

Corporate Accounting (I) is an introductory level course in financial accounting designed to provide students with the necessary background to understand the basic characteristics of partnerships and limited liability companies. This course focuses on the equity reporting of partnerships and limited liability companies including the accounting for its formation, distribution of net income/loss, dissolution, and liquidation.

Management Accounting (I) is an intermediate level course designed to provide accounting students with the basic concepts of management accounting, planning and control, and the methods used to report performance information to managers to assist in making the decision in managing the enterprise. This course will also focus on sampling techniques, alternative costing methods, and budgeting.

Intermediate Accounting (I) is an introductory level course in financial accounting designed to provide students with the necessary background to understand the Conceptual Framework for Financial Reporting as well as the accounting principles that underlie financial statements. This course focuses on the generally accepted accounting principles (GAAP) and practices for particular topics such as cash and cash equivalents; accounts and notes receivable; inventories and costs of goods sold; non-current assets and depreciation and amortization expense; and current liabilities and contingencies.

This course will be provided during the second semester of the Diploma level as a college requirement in order to teach students how to address business challenges using statistical methods. This course teaches the fundamentals of statistics, including measurement scales and data types. In addition, students will learn to develop and understand tables and graphs to organize and present various data sets. In addition, this course covers the application of descriptive statistical methods, as well as the computation and interpretation of Simple Linear Regression and Correlation Analysis results. Furthermore, this course assists students in analyzing and applying the estimate of confidence intervals and the parts of hypothesis testing. Apply the nonparametric Chi-Square test to determine independence and goodness-of-fit, apply time series ideas to real-world data and evaluate the findings of the analysis to demonstrate your understanding. Besides, students will perform descriptive and inferential data analysis using Excel and SPSS.

The student should select one course from the followings:
1.Communication skills UNCS2215
2.Preparing for Work UNPR2217
3.Working Ethics UNWE2216
4.Islamic Studies UNIS2206
5.Oman Civilization UNOC2207
6.Critical Thinking UNCT2210
7.Chines Language UNCL2211
8.French Language UNFL2213
9.German Language UNGL2215

 

 

The Advanced Diploma in Accountancy is designed to provide graduates with specialized knowledge and skills in accounting that will allow them to reach their personal and professional goals. The program enables the graduates to enrich their practical skills and problem-solving in accounting. These skills will support their future professional development, and also allow them to follow a career in all areas of accounting as an accountant upon graduation.

 

On completion of the program, the student should be able to:

 

  •  Demonstrate specialized knowledge of concepts, theories, and principles in the areas of financial accounting, corporate accounting, auditing, and banking and insurance with consideration for ethical principles and international financial reporting standards.
  •  Develop specialized skills in implementing different accounting techniques in the area of auditing, financial management, investment decisions, and corporate accounting to support management’s decision-making process.
  •  Apply some advanced techniques and tools of cost accounting, project appraisal, and financial management and investment decisions which are frequently in use in real-world practice.
  •  Explain fundamental concepts of capital structure, normal and privileged shares, financing PLC’s, solve the cases related to profit distribution, preparing the final accounts, the management best practices, methods of financing PLC and the performance evaluation standard for establishments.
  •  Discuss current issues in accounting such as current cost accounting, Human resources accounting, Social responsibility accounting and Inflation accounting.
  •  Recognize banking and insurance businesses and how business transactions are dealt with in such businesses including preparing final accounts for banks and insurance companies.
  •  Communicate effectively financial information in verbal and written format using communication technology skills.

 

Passing all requirements of the UTAS Diploma Accounting Program and scoring a Level GPA of 2.50 out of.4.00

Junior Accountant and Finance Assistant in both public and private sector in different roles including:

  •  Assistant Accountant
  •  Payroll Supervisor
  •  Accounts Payable Clerk
  •  Audit Executive
  •  Finance Assistant
  •  Accounting Executive
  •  Professional Bookkeeper
  •  Senior Bookkeeper
  •  Bank Clerk
  •  Accounting Analyst
  •  Junior Accountant

Semester 1

This course in Principles of Accounting (1) is an introduction to the basic accounting concepts and selected accounting practices and to introduce students to the role of, and the processes involved in planning and decision making within the business environment. This course focuses on the accounting cycle, journal entries related to sales, purchases, collection, payments and expenses, posting, trial balance and preparation of basic financial statements – the balance sheet and income statement.

Introduction to Business is an introductory level course designed to provide students with fundamental knowledge of business terminologies, concepts and business issues with the intent of helping students develop a viable business vocabulary, foster critical thinking and analytical thinking, and refine business decision-making skills.

This course examines the business function of Marketing. Students will learn how marketers deliver value in satisfying customer needs and want, determine which target markets the organization can best serve, and decide upon appropriate products, services, and programs to serve these markets. Further, the students develop a solid understanding of key concepts and terminologies of marketing and how it fits within the organization.

 

This course is taught during the first year of diploma-level study. It is designed to provide students with basic knowledge in economics like economic systems, economics as science and art, and positive and normative economics. It covers the aspects of both microeconomics and macroeconomics. Microeconomics includes understanding consumer and producer behavior through demand and supply analysis. The concepts are elaborated with graphs and tables. Fixing price through consumer equilibrium is elaborated with graphs and tables. Shits in Price and quality equilibrium with the effect of determinants of demand and supply is explained through the Shits in Demand and Supply curve. Macroeconomics includes various variables related to National Income, GDP, GNP, NDP, NNP, PI and PDI. It also covers the Functioning of Money and Banking by including the Supply and Demand of money and explains banking and its functions. It also explains the concept of Fiscal and Monetary policy in relation to the national budget process. The explanation includes Government Revenue and Capital receipts. Finally, the course provides students with an understanding of the economy and budget process within the Omani context.

Semester 2

This course cover the Main terms and concepts in tourism and hospitality and History of Travel and Tourism. I will include the principles in
·Tourism Attractions
·Hospitality
·Transport
·Tourism Distribution Systems
·Benefits of Tourism
·Government and Tourism
·Tourism Education and Jobs
·Tourism Future

A supply chain is comprised of all the parties involved in fulfilling a customer’s request. The integrated management of this network is a critical determinant of success in today’s competitive environment. With increasing competition around the globe, supply chain and logistics management is both a challenge and an opportunity for companies. Hence a strong understanding of supply chain management concepts and the ability to recommend improvements should be in the toolbox of all managers. This course includes the major supply chain processes including the importance of supply chain and logistics, Purchasing and Procurement, Demand and Inventory management, Aggregate Planning, Warehousing as well Transportation and Distribution. The essentials of e-logistics and how technology drives the logistics sector are given importance in this course. In addition to that, areas for improvement in logistics and supply chain operations as well as the contemporary issues faced by the modern days’ supply chains at local, regional and global levels included.

This course is offered to students during the second semester of diploma level. The course aims to teach students how to address business using management processes and functions. It teaches the fundamentals of management, including planning, organizing, directing and controlling processes. In addition, it provides students with an understanding of various managerial skills and roles required in the organization. Furthermore, it assists students in carrying and decision making and the steps to take in order to design the organization structure. Besides, the course describes the different aspects of organisational culture and learn about motivational theories. Additionally, it focuses on learning varied leadership styles which can be applied in the real business world. Along with that, it provides an understanding of different communication, types, processes and barriers that may hinder effective communication.

 

Semester 1

This course in Principles of Accounting (2) is an intermediate level course designed to provide students with a broader understanding of the accounting for a merchandising enterprise including the preparation of buyer and seller entries under the perpetual and periodic inventory systems. This course will also cover topics such as accounting information systems, special journals, subsidiary ledger and control accounts, internal control, correction of errors, suspense accounts and reconciliations.

Financial Management (I) is an introductory level course designed to provide students with fundamental knowledge and understanding of financial management function and its environment and the major financial decisions within organizations with specific attention to working capital management, capital budgeting and financing decisions. This course will also cover the basic framework of the financial system including macroeconomic policy, financial markets, banks and financial institutions.

Cost Accounting (I) is an introductory level course designed to provide accounting students with comprehensive knowledge and understanding of the cost concepts, cost behaviours and cost accounting techniques for both manufacturing and service entities. This course will also focus on the accounting and analysis of materials, labor and overhead control accounts including a discussion of the procedures for materials procurement and issuance, attendance and payroll and determining production overhead absorption rates

The Principles of Auditing is an introductory level course designed to provide students with a basic understanding of the nature, purpose and scope of an audit, the regulatory framework that governs accountants and auditors, and the practices, techniques and outcomes of the audit process.

 

Semester 2

Corporate Accounting (I) is an introductory level course in financial accounting designed to provide students with the necessary background to understand the basic characteristics of partnerships and limited liability companies. This course focuses on the equity reporting of partnerships and limited liability companies including the accounting for its formation, distribution of net income/loss, dissolution, and liquidation.

Management Accounting (I) is an intermediate level course designed to provide accounting students with the basic concepts of management accounting, planning and control, and the methods used to report performance information to managers to assist in making the decision in managing the enterprise. This course will also focus on sampling techniques, alternative costing methods, and budgeting.

Intermediate Accounting (I) is an introductory level course in financial accounting designed to provide students with the necessary background to understand the Conceptual Framework for Financial Reporting as well as the accounting principles that underlie financial statements. This course focuses on the generally accepted accounting principles (GAAP) and practices for particular topics such as cash and cash equivalents; accounts and notes receivable; inventories and costs of goods sold; non-current assets and depreciation and amortization expense; and current liabilities and contingencies.

This course will be provided during the second semester of the Diploma level as a college requirement in order to teach students how to address business challenges using statistical methods. This course teaches the fundamentals of statistics, including measurement scales and data types. In addition, students will learn to develop and understand tables and graphs to organize and present various data sets. In addition, this course covers the application of descriptive statistical methods, as well as the computation and interpretation of Simple Linear Regression and Correlation Analysis results. Furthermore, this course assists students in analyzing and applying the estimate of confidence intervals and the parts of hypothesis testing. Apply the nonparametric Chi-Square test to determine independence and goodness-of-fit, apply time series ideas to real-world data and evaluate the findings of the analysis to demonstrate your understanding. Besides, students will perform descriptive and inferential data analysis using Excel and SPSS.

The student should select one course from the followings:
1.Communication skills UNCS2215
2.Preparing for Work UNPR2217
3.Working Ethics UNWE2216
4.Islamic Studies UNIS2206
5.Oman Civilization UNOC2207
6.Critical Thinking UNCT2210
7.Chines Language UNCL2211
8.French Language UNFL2213
9.German Language UNGL2215

 

Semester 1

This course is a pre-requisite for graduation project A. The course is taught in the first semester of advanced diploma level. It provides students with a clear understanding of the process of social science research. Students gain hands on experience in: identifying research gaps and problems; analyzing literature review critically and formulating research aim and objectives. The course explains the process of designing a thorough research methodology by teaching students: how to create a data collection instrument/method; which research type and design to adopt, what type of sampling technique to be used to identify the targeted research respondents/participants and how to analyze data by using both quantitative and qualitative techniques. The course also aims to familiarize students with the significance of research ethics and integrity. Moreover, it provides students with an understanding of how to link their research findings with the arguments from relevant empirical research studies; and how to show the contribution of their research study to the existing knowledge.

Intermediate Accounting II is an intermediate level course in financial accounting designed to provide students with the necessary understanding of the balance sheet as a means of measuring financial position, the income statements as a means of measuring the results of operating performance and the statement of cash flows as a means of measuring the effects of operating, investing and financing activities. This course focuses on the International Financial Reporting Standards (IFRS) and practices for preparing the financial position statement, income statements, and cash flow statements. It also focuses on IFRS for particular topics such as financial assets, leases, long-term liabilities and stockholders’ equity.

Cost Accounting (II) is an intermediate level course designed to provide accounting students with comprehensive knowledge and understanding of the different types of costing methods, the typical costing systems, and the basic mechanics of job order and process costing. This course will also focus on standard costing, variance analysis and accounting for joint and by-products

Corporate Accounting (II) is an intermediate level course in financial accounting designed to provide students with the necessary background to understand the basic characteristics of corporations. This course focuses on the equity reporting of corporations including the components of equity, accounting for equity transactions relating to contributed capital and retained earnings, earnings per share and reporting income information. 

 

Semester 2

Audit and Assurance (I) is an intermediate level course designed to provide accounting students with fundamental knowledge of the concepts and principles of audit and assurance, corporate governance, ethics and professional conduct, and the functions of internal and external audits. This course focuses on the objectives, principles and practices used by external auditors (i.e. public accountants) and internal auditors in examining the entity’s financial statements and supporting data. This course also emphasizes the ethical and regulatory requirements that are relevant to auditors.

Financial Management (II) is an intermediate to an advanced level course designed to provide students with in-depth knowledge and understanding of the major decision-making areas of managerial finance such as cost of capital, capital structure and financing, business valuations, dividend policy, and forecasting and risk management.

Project Appraisal is an intermediate level course designed to provide accounting students with comprehensive knowledge and understanding of the application of several investment appraisal techniques for analyzing and evaluating the financial impact or feasibility of projects involving large capital expenditures based on cash flow and the time value of money. This course will also demonstrate the use of sensitivity analysis and probability analysis to refine these decisions and measure risk and the evaluation of other specific investment decisions such as a lease or buy, asset replacement and capital rationing.

The main goal of this course is to introduce the new issues in accounting and make the students aware of theories and practices of the contemporary issues in accounting and their impact on the normal accounting practices and procedures.

The main goal of this course is to outline accounting practices in the banking and insurance business environment. This course will also present how banks and insurance companies prepare their financial accounts.

 

 

The aim of this program is to provide students with up-to date knowledge and technical competencies in cyber and information security which meet the requirements of the IT industry both locally and globally.

 

Upon completion of the program, the graduates will be able to:

 

  1. Analyze and resolve complex Information Security problems .  
  2. Apply principles of Information Security to identify solutions.
  3. Apply incident response with its components.  
  4. Deploy various security programs and devices.  
  5. Apply appropriate risk management strategy and mitigate risks within an enterprise-level information system.  
  6. Conduct a network forensics investigation using special forensics techniques and tools.
  7. Develop an appropriate security policy for an organization.  
  8. Apply research to develop a solution in the cyber and Information Security field.  
  9. Communicate and engage effectively with diverse stakeholders in the Cyber and Information Security field.  

Allotment to the Data Science and Artificial Intelligence is based on the CGPA scored by the student in Advance Diploma. Requirements to progress to Bachelor in Cyber and Information Security:

  1.  Student must complete Advance Diploma in Information Systems successfully with CGPA ≥ 2.5 in scale of 4.
  2.   IELTS band Score ≥5 or the FDL Mark should be ≥ 74 .
  3.  Lateral entry of students is governed by UTAS bylaws.

Reference: UTAS Bylaws and its Amendments (Reference: 1. MoMP Bylaws of College of Technology & its Amendments)

 

  •   Chief Information Security Officer
  •   Security Architect
  •   Application Security Engineer
  •   Penetration Tester
  •   Forensic Engineer
  •   Network Security Analyst
  •   Incident Responder
  •   Vulnerability Assessor
  •   Security Software Developer
  •   Security Code Auditor
  •   Security Engineer
  •   Security Auditor
  •   Information Assurance Engineer

Semester 1

This course in Principles of Accounting (1) is an introduction to the basic accounting concepts and selected accounting practices and to introduce students to the role of, and the processes involved in planning and decision making within the business environment. This course focuses on the accounting cycle, journal entries related to sales, purchases, collection, payments and expenses, posting, trial balance and preparation of basic financial statements – the balance sheet and income statement.

Introduction to Business is an introductory level course designed to provide students with fundamental knowledge of business terminologies, concepts and business issues with the intent of helping students develop a viable business vocabulary, foster critical thinking and analytical thinking, and refine business decision-making skills.

This course examines the business function of Marketing. Students will learn how marketers deliver value in satisfying customer needs and want, determine which target markets the organization can best serve, and decide upon appropriate products, services, and programs to serve these markets. Further, the students develop a solid understanding of key concepts and terminologies of marketing and how it fits within the organization.

 

This course is taught during the first year of diploma-level study. It is designed to provide students with basic knowledge in economics like economic systems, economics as science and art, and positive and normative economics. It covers the aspects of both microeconomics and macroeconomics. Microeconomics includes understanding consumer and producer behavior through demand and supply analysis. The concepts are elaborated with graphs and tables. Fixing price through consumer equilibrium is elaborated with graphs and tables. Shits in Price and quality equilibrium with the effect of determinants of demand and supply is explained through the Shits in Demand and Supply curve. Macroeconomics includes various variables related to National Income, GDP, GNP, NDP, NNP, PI and PDI. It also covers the Functioning of Money and Banking by including the Supply and Demand of money and explains banking and its functions. It also explains the concept of Fiscal and Monetary policy in relation to the national budget process. The explanation includes Government Revenue and Capital receipts. Finally, the course provides students with an understanding of the economy and budget process within the Omani context.

Semester 2

This course cover the Main terms and concepts in tourism and hospitality and History of Travel and Tourism. I will include the principles in
·Tourism Attractions
·Hospitality
·Transport
·Tourism Distribution Systems
·Benefits of Tourism
·Government and Tourism
·Tourism Education and Jobs
·Tourism Future

A supply chain is comprised of all the parties involved in fulfilling a customer’s request. The integrated management of this network is a critical determinant of success in today’s competitive environment. With increasing competition around the globe, supply chain and logistics management is both a challenge and an opportunity for companies. Hence a strong understanding of supply chain management concepts and the ability to recommend improvements should be in the toolbox of all managers. This course includes the major supply chain processes including the importance of supply chain and logistics, Purchasing and Procurement, Demand and Inventory management, Aggregate Planning, Warehousing as well Transportation and Distribution. The essentials of e-logistics and how technology drives the logistics sector are given importance in this course. In addition to that, areas for improvement in logistics and supply chain operations as well as the contemporary issues faced by the modern days’ supply chains at local, regional and global levels included.

This course is offered to students during the second semester of diploma level. The course aims to teach students how to address business using management processes and functions. It teaches the fundamentals of management, including planning, organizing, directing and controlling processes. In addition, it provides students with an understanding of various managerial skills and roles required in the organization. Furthermore, it assists students in carrying and decision making and the steps to take in order to design the organization structure. Besides, the course describes the different aspects of organisational culture and learn about motivational theories. Additionally, it focuses on learning varied leadership styles which can be applied in the real business world. Along with that, it provides an understanding of different communication, types, processes and barriers that may hinder effective communication.

 

Semester 1

This course in Principles of Accounting (2) is an intermediate level course designed to provide students with a broader understanding of the accounting for a merchandising enterprise including the preparation of buyer and seller entries under the perpetual and periodic inventory systems. This course will also cover topics such as accounting information systems, special journals, subsidiary ledger and control accounts, internal control, correction of errors, suspense accounts and reconciliations.

Financial Management (I) is an introductory level course designed to provide students with fundamental knowledge and understanding of financial management function and its environment and the major financial decisions within organizations with specific attention to working capital management, capital budgeting and financing decisions. This course will also cover the basic framework of the financial system including macroeconomic policy, financial markets, banks and financial institutions.

Cost Accounting (I) is an introductory level course designed to provide accounting students with comprehensive knowledge and understanding of the cost concepts, cost behaviours and cost accounting techniques for both manufacturing and service entities. This course will also focus on the accounting and analysis of materials, labor and overhead control accounts including a discussion of the procedures for materials procurement and issuance, attendance and payroll and determining production overhead absorption rates

The Principles of Auditing is an introductory level course designed to provide students with a basic understanding of the nature, purpose and scope of an audit, the regulatory framework that governs accountants and auditors, and the practices, techniques and outcomes of the audit process.

 

Semester 2

Corporate Accounting (I) is an introductory level course in financial accounting designed to provide students with the necessary background to understand the basic characteristics of partnerships and limited liability companies. This course focuses on the equity reporting of partnerships and limited liability companies including the accounting for its formation, distribution of net income/loss, dissolution, and liquidation.

Management Accounting (I) is an intermediate level course designed to provide accounting students with the basic concepts of management accounting, planning and control, and the methods used to report performance information to managers to assist in making the decision in managing the enterprise. This course will also focus on sampling techniques, alternative costing methods, and budgeting.

Intermediate Accounting (I) is an introductory level course in financial accounting designed to provide students with the necessary background to understand the Conceptual Framework for Financial Reporting as well as the accounting principles that underlie financial statements. This course focuses on the generally accepted accounting principles (GAAP) and practices for particular topics such as cash and cash equivalents; accounts and notes receivable; inventories and costs of goods sold; non-current assets and depreciation and amortization expense; and current liabilities and contingencies.

This course will be provided during the second semester of the Diploma level as a college requirement in order to teach students how to address business challenges using statistical methods. This course teaches the fundamentals of statistics, including measurement scales and data types. In addition, students will learn to develop and understand tables and graphs to organize and present various data sets. In addition, this course covers the application of descriptive statistical methods, as well as the computation and interpretation of Simple Linear Regression and Correlation Analysis results. Furthermore, this course assists students in analyzing and applying the estimate of confidence intervals and the parts of hypothesis testing. Apply the nonparametric Chi-Square test to determine independence and goodness-of-fit, apply time series ideas to real-world data and evaluate the findings of the analysis to demonstrate your understanding. Besides, students will perform descriptive and inferential data analysis using Excel and SPSS.

The student should select one course from the followings:
1.Communication skills UNCS2215
2.Preparing for Work UNPR2217
3.Working Ethics UNWE2216
4.Islamic Studies UNIS2206
5.Oman Civilization UNOC2207
6.Critical Thinking UNCT2210
7.Chines Language UNCL2211
8.French Language UNFL2213
9.German Language UNGL2215

 

Semester 1

This course is a pre-requisite for graduation project A. The course is taught in the first semester of advanced diploma level. It provides students with a clear understanding of the process of social science research. Students gain hands on experience in: identifying research gaps and problems; analyzing literature review critically and formulating research aim and objectives. The course explains the process of designing a thorough research methodology by teaching students: how to create a data collection instrument/method; which research type and design to adopt, what type of sampling technique to be used to identify the targeted research respondents/participants and how to analyze data by using both quantitative and qualitative techniques. The course also aims to familiarize students with the significance of research ethics and integrity. Moreover, it provides students with an understanding of how to link their research findings with the arguments from relevant empirical research studies; and how to show the contribution of their research study to the existing knowledge.

Intermediate Accounting II is an intermediate level course in financial accounting designed to provide students with the necessary understanding of the balance sheet as a means of measuring financial position, the income statements as a means of measuring the results of operating performance and the statement of cash flows as a means of measuring the effects of operating, investing and financing activities. This course focuses on the International Financial Reporting Standards (IFRS) and practices for preparing the financial position statement, income statements, and cash flow statements. It also focuses on IFRS for particular topics such as financial assets, leases, long-term liabilities and stockholders’ equity.

Cost Accounting (II) is an intermediate level course designed to provide accounting students with comprehensive knowledge and understanding of the different types of costing methods, the typical costing systems, and the basic mechanics of job order and process costing. This course will also focus on standard costing, variance analysis and accounting for joint and by-products

Corporate Accounting (II) is an intermediate level course in financial accounting designed to provide students with the necessary background to understand the basic characteristics of corporations. This course focuses on the equity reporting of corporations including the components of equity, accounting for equity transactions relating to contributed capital and retained earnings, earnings per share and reporting income information. 

 

Semester 2

Audit and Assurance (I) is an intermediate level course designed to provide accounting students with fundamental knowledge of the concepts and principles of audit and assurance, corporate governance, ethics and professional conduct, and the functions of internal and external audits. This course focuses on the objectives, principles and practices used by external auditors (i.e. public accountants) and internal auditors in examining the entity’s financial statements and supporting data. This course also emphasizes the ethical and regulatory requirements that are relevant to auditors.

Financial Management (II) is an intermediate to an advanced level course designed to provide students with in-depth knowledge and understanding of the major decision-making areas of managerial finance such as cost of capital, capital structure and financing, business valuations, dividend policy, and forecasting and risk management.

Project Appraisal is an intermediate level course designed to provide accounting students with comprehensive knowledge and understanding of the application of several investment appraisal techniques for analyzing and evaluating the financial impact or feasibility of projects involving large capital expenditures based on cash flow and the time value of money. This course will also demonstrate the use of sensitivity analysis and probability analysis to refine these decisions and measure risk and the evaluation of other specific investment decisions such as a lease or buy, asset replacement and capital rationing.

The main goal of this course is to introduce the new issues in accounting and make the students aware of theories and practices of the contemporary issues in accounting and their impact on the normal accounting practices and procedures.

The main goal of this course is to outline accounting practices in the banking and insurance business environment. This course will also present how banks and insurance companies prepare their financial accounts.

 

Semester 1

Management Accounting II is an advanced level course designed to provide accounting students with in-depth knowledge of the different alternative management accounting techniques, decision-making techniques, budgeting and control and performance management information systems.

Taxation Accounting is an introduction to the general principles of taxation. This course is designed to provide students with detailed knowledge of individual and corporate income tax, capital gains tax, inheritance tax, and value-added tax.

Graduation Project I aims to develop research capability, in order to address specific real-life problems within the context of study of area. The course will practically expose the student to the main components of the research framework and namely problem identification, literature review, research design and ethical issues in research.

Corporate Accounting (II) is an intermediate level course in financial accounting designed to provide students with the necessary background to understand the basic characteristics of corporations. This course focuses on the equity reporting of corporations including the components of equity, accounting for equity transactions relating to contributed capital and retained earnings, earnings per share and reporting income information.

As a college requirement, this course will be taught during the first semester of bachelor-level study. This course will provide a broad understanding of the complex environment in which organizations operate and the strategies they employ for success. Students must be able to explain the foundations of corporate strategy and strategic management. Further, students will learn to assess the environment and industry before establishing strategy, analyze the concept of competitive advantage and the competitive position of the organization, explore the various types of corporates and strategies within businesses, and assess the effect of corporate social responsibility. Moreover, the course provides an understanding of the influence of modern changes such as globalization and technological advancements on business international strategies.

 

Semester 2

International Financial Reporting Standards is an advanced course designed to provide accounting students with the capabilities and competencies in interpreting and applying the complex requirements of the International Financial Reporting Standards (IFRS) in preparing financial statements of the reporting entities. International Financial Reporting Standards (IFRS Standards) is a single set of accounting standards, developed and maintained by the International Accounting Standards Board (IASB). Accounting standards provide companies, investors, regulators and others with a standardized way to describe the financial performance of an entity.

Financial Analysis and Control is an advanced course designed to provide accounting students with the capabilities and competencies in analysis and interpretation of the financial statements of business organizations focusing on several techniques such as ratio analysis, vertical analysis and horizontal analysis. This course will also introduce technical analysis and the Altman Z-Score model.

Graduation Project II aims to develop research capability, in order to address specific real-life problems within the context of the study of the area. This course will practically expose the student to the main components of the research framework namely data collection, analysis and interpretation of data, report writing and presentation and ethical issues in conducting the research.

Business Law is a comprehensive introduction to the legal and ethical framework of business. This course will examine court systems, obligations and contracts law, employment law, and partnership and corporation

The student should select one of the following: 1.International Finance BSAC4212 2.Government Accounting BSAC4214 3.Marketing for Small And Medium Enterprises BSEL 4212 4.Professional Competencies in HRM 5.Innovation Management

 

 

 

 

 

 

 

 

 

 

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