COURSE DESCRIPTION


Master in Accounting and Finance

24

9

33

Major Requirement

Thesis

Total Credit Hours



Major Requirement - 24 Credit Hours:



Compulsory Courses - 18 Credit Hours

Course Code Course Name Credit hours Description
A0557501 Research Methodology in Accounting&Finance 3 This course aims at introducing the student to scientific research in accounting & Finance and its importance and its role in the society. The course covers in detail the steps of conducting scientific research, and main research methodologies and methods than can be used in conducting it, in addition to main statistical methods that can be used in analyzing results. The course also provides the student with examples of published research and theses and thesis proposals in accounting & finance. The student is required to conduct a research and discuss it at the end of the semester.
A0557502 Accounting Theory and its Applications in Prac 3 This course covers the theoretical framework of accounting that includes the concepts and standards that underlie the preparation of financial statements. In addition, the conceptual framework is considered a guide for issuing accounting standards and rules.. The course also aims at introducing the student to the main approaches to studying and understanding accounting theory and accounting regulation and research. It covers several methodologies used in accounting theory and research and theories of accounting regulation, and their relation to the practice of accounting and finance. .
A0557503 Advanced Audit 3 This course covers in detail the main concepts of auditing and how an audit is planned and executed, with reference to the related International Standards on Auditing. This course aims to introduce students to the main aspects and significant in the field of auditing terms, according to the general framework for auditing and standards that govern the profession. This is including the modern concepts of internal control systems Coco and Coso, control self assessment CSA with the application of audit risk, management audit, controls on computer systems, the use of statistical sampling in audits and audit analytical procedures. In addition, it covers accounting in its international context, with reference to worldwide harmonization of accounting practice and the International Financial Reporting Standards.
A0557301 Investment Analysis & Port Folio Management 3 This course covers theories of valuation and management of investment portfolios, including Markowitz theory, capital asset pricing model, arbitrage pricing theory, and other theories of building and growth of investment portfolios and the distribution of investments in them, and the limitations of investment portfolios. The course also covers bond and equity portfolio managementstrategies, and the evaluation of portfolio performance.
A0557504 Advanced Cost and Managerial Accounting 3 This course aims at introducing students to main cost concepts and the use of financial data in cost accounting and cost control and managerial decision making. The course covers selected topics in cost accounting (including job-order costing, process costing, activity-based costing, cost allocation, and standard costing) and managerial accounting (including budgeting, short-term decision making, long-term decision making, and the balanced scorecard). Budgeting systems and responsibility accounting, measuring performance. It includes pricing decisions, profitability and cost management, quality cost, revenues and their deviations. The profitability analysis to identify the quantitative methods used in management accounting.
A0557101 Advanced Financial Management 3 This course discusses the theoretical and practical sides of financial management in companies. The main topics covered in the course include: 1) Present value of money and capital planning 2)Risk and return and their application to financial decisions 3) Efficiency of financial markets 4) Capital structure and 5) Dividend policy decisions. Students will learn how financial decisions can contribute to the value of a modern corporation.

Elective Courses - 6 Credit Hours

Course Code Course Name Credit hours Description
A0557506 Forensic Accounting 3 This course covers financial crime and fraudulent financial statements resulting in misappropriation of assets, and other financial fraud. It also covers the role of the fraud examiner in understanding and detecting and preventing financial fraud and interviewing individuals and writing the expert witness report.
A0557602 Selected Topics in Accounting& finance 3 This is an advanced course which offers students opportunities to learn how to use critical thinking to solve problems in many of areas related to the current accounting and finance practices such as; The application of International Financial Reporting Standards (IFRS), Sustainability accounting, Corporate governance, Fair value, measurement, Intangible assets, Corporate Failure. The causes and consequences of the global financial crises and The role of research in enhancing the economic and social role of the accounting & finance profession. Students should write research articles and discuses in above accounting issues.
A0557505 Advanced Financial Accounting 3 This course covers the principles and foundations of the main financial accounting and how to use them in decision-making and focus on the traditional methods of measuring and reporting, and in the light of the international financial reporting standards& accounting standards related. All of these topics are covered under the contents of relevant International Financial Reporting Standards.
A0557401 Derivatives& Financial Risk 3 This course illustrates the valuation and use of financial options, futures, swaps, mortgage-backed securities and other derivatives. The course also covers theories dealing with different financial risks, such as interest rate risk, credit risk, liquidity risk, exchange rate risk, technology risk, and operational risk.
A0557201 Money Markets & Financial Market?s 3 This course covers methods related to financing and investment and risk that are available in financial markets. The course covers topics related to financial instruments and investors and creditors and their needs, and the effects of regulations, accounting, taxation, and technology on that.
A0557103 Advanced Strategic Management 3 This course covers an integrated operation approach of strategic planning in the firm under the environmental challenges, in order to establish an optimal strategy. The course discusses advanced concepts and systems and tools of strategic planning and making strategic option decisions. Topics covered also include the role of the corporate objectives, corporate governance, capital markets, financial policies, and several implications of globalization on corporate strategic decisions. The course includes analysis of a number of cases related to strategic management.
A0557102 Advanced Financial Analysis 3 This course covers the main methods used in analyzing the financial statements of companies (including financial ratios) for the purposes of analyzing liquidity, profitability, solvency and debt, investment decisions, and cash flows. In addition, the course covers models used in bankruptcy prediction, future prediction and prospective financial statements, and the valuation of companies and their securities.

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