Faculty of Business Studies

Course Title

Accounting for banks and financial institutions

Course Description

This course aims to develop concepts and skills about the field of banking, banking operations, methods and accounting processes related to them.

Course Objectives

​​This course serves as an introduction for students seeking to understand banking operations, the functions and departments of banks, and the accounting processes specific to various aspects of the banking sector.​​

Course Outcomes

By the end of this course, students will be able to:


·  Understanding Banking Operations

·  Functions and Departments of Banks

·  Banking Methods and Practices

·  Accounting Processes for Banking Activities

·  Financial Statement Preparation

·  Regulatory Environment

·  Risk Management in Banking

·  Ethical Considerations in Banking

·  Technological Advancements in Banking

·  Global Banking Practices

Course Title

International audit standards

Course Description

This course is considered complementary to the material of auditing and auditing as it moves the student from the knowledge of the profession of audit and the requirements of its practice and the responsibilities of the auditor and his duties, and attached this article to the law of some standards of audit with the practical applications of these standards such as internal control and evidence and procedures Audit of the processes related to revenues, expenses and related accounts, and then explain the standard of the report on the results of the audit

Course Objectives

​​​​​​This course covers the fundamental standards of auditing and identifies those standards related to the stages of auditing, operational auditing, control examination, analytical procedures, and detailed examination of operations. This material aids in understanding auditing procedures, enabling the student to obtain a professional qualification as an auditor. It serves as a new introduction for the student, building on their knowledge of accounting to develop auditing skills.

Course Outcomes

A. Knowledge and Understanding:

A1. Recognizing and understanding the role of the internal control system and its audit process, as well as auditing the revenue, procurement, and asset cycles appropriately.
A2. Attempting to grasp the importance of evidence and documentation, understanding how to collect them, their types, and uses, and then addressing reports and linking them to the results of the evidence.



B. Cognitive Skills:
B1. Clarifying the importance of the internal control system and the internal audit process.
B2. Clarifying the meaning of evidence and its types.
B3. Having the ability to understand the meaning of reports, their types, and how to use them.
B4. Transitioning to practical auditing and addressing the auditing of the revenue, procurement, and asset cycles.​

Course Title

Research Methodology in Accounting

Course Description

A course on graduation research deals with: introducing the basic scientific research methods (descriptive, experimental, historical). To provide the student with the basic skills of scientific research in his field of specialization, how to choose the research problem, organize the research plan, the ability to understand and design it, and how to register the study references.

Course Objectives

​​​​​Scientific planning and research form the basis for identifying our present and future needs. Consequently, every student in our universities is required to utilize scientific research, making the graduation research course an essential requirement for our students in the modern era. This course assists them in finding solutions, developing products, and contributing to community development.​​​

Course Outcomes

By the end of this course, students will be able to:


1. Understand Scientific Research Methods
2. Identify and Formulate Research Problems
3. Develop Research Proposals
4. Design Research Methodologies
5. Conduct Literature Reviews
6. Apply Data Analysis Techniques
7. Document and Reference Research
8. Present Research Findings
9. Solve Real-World Problems
10. Contribute to Community Development
    
    These outcomes ensure that students are well-equipped with the necessary skills and knowledge to conduct independent research, contribute to the field of accounting, and address contemporary challenges effectively.
    

Course Title

Intermediate financial accounting

Course Description

The module will help candidates to understand different types of company from their formation, company financial accounting, the regulatory framework in which they operate, and their role in the context of market economies, law, and society. Candidates will also gain an understanding thoroughly different items of statement of financial positions (i.e., Assets, liabilities, and owners’ equity), and the relevant accounting policies and procedures related to recognizing these items.

Course Objectives

​​​This module enables students to:

1. measure, record, report, and analyse the financial effect of complex IFRS regulations on financial reporting for corporate entities
2. calculate and report earnings per share for a corporation.
3. measure, record, and report the financial effects of applying different policies and procedures in recognizing assets, liabilities, and owners’ equity.
4. define and apply the revenue recognition principle.
5. measure, record, report and discuss the financial effect of leases for both lessees and lessors
6. prepare a statement of cash flows.
7. explain full disclosure.
8. recognize and analyse an ethical problem occurring in a business and present a well-developed written response.
   

Course Outcomes

A. Knowledge and understanding
At the end of the module, learners will be expected to:
A1: Define the basic elements of financial statements.
A2: Mention the basic policies and procedures related to the recognition of different accounting statements’ elements.
A3: Demonstrate how to account for revenue recognition



B. Cognitive skills
At the end of the module learners will be expected to:
B1: Evaluate the process of selecting and presenting information relating to balance sheet, income statement, and statement of cash flows.
B2: Discuss a reasoned argument to the solution of familiar and unfamiliar problems relevant to financial statements.
B3: Judge the process of selecting and presenting information relating to revenue recognition.​




C. Practical and professional skills


At the end of the module, learners will be expected to:
C1: Prioritize the major classifications of the balance sheet and income statement items.
C2: Interpret and review statement of cash flows.
C3: Display different methods of revenue recognitions.
​



D. Key transferable skills 


At the end of the module, learners will be expected to:
D1: Develop capability of teamwork and collaborative behaviours.
D2: Adapt accounting concepts to revenue recognition.
D3: Complete work independently and in teams.

Course Title

Accounting Information Systems

Course Description

This course is the first module to introduce the domain of information systems in accounting. This is a Level 6 course and students need to have a good knowledge of financial accounting, obtained through Levels 4 and 5 accounting modules. Thus, it is strongly recommended that students study this course after studying Financial/Management accounting (B291 and B292).

Course Objectives

​​​​This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to transaction cycles and internal control structure. The three broad aims of the course are to provide students with:  


1. an understanding of the purpose and role of accounting information systems within contemporary organisations. 
2. an awareness of the way in which internal controls and technology interrelate with accounting information systems.

an understanding of the real-life problems of designing, implementing and using accounting information systems and its sub-cycles.

Course Outcomes

A. Knowledge and understanding

A1: Explain what an accounting information system is and describe the basic function it performs. 

A2: Demonstrate understanding of the role and importance of accounting information systems in the various types of business and other organisations.

A3. Identify information system documentation techniques and their use to understand, evaluate, and document an accounting information systems.

A4. Explain the difference between database and file-based systems.

A5: Discuss the relational database systems and informatively analyse and interpret accountant’s role of database systems development.

A6: Describe the basic business activities and related data processing operations performed in the accounting cycles. 

A7: Identify and explain control procedures. 

 ​

B. Cognitive skills

B1: Review and illustrate the purpose, context and functions of accounting information systems in business practices.

B2: Critically assess the impact and effective use of information systems in organisations for competitive advantage.

B3: Explain, analyse and apply the mechanism of system documentation techniques in the accounting cycle.

B4. Compare approaches to AIS including Enterprise Information, Enterprise Resource Planning, etc.

B5- Formulate a vision of the future and explain the evolving importance of AIS and Internal Controls due to the guidance and direction of Public Company Accounting Oversight Board (PCAOB) pronouncements.


 

C. Practical and professional skills

C1: Prepare system documentation, and use data flow diagrams and flowcharts to understand, evaluate, and document information systems.

C2: Design, implement, and effectively use relational database systems using MS-Access ​


 


D. Key transferable skills.

D1: Crucial participating in systems analysis and design.

D2: Accounting systems are studied from an accounting cycles perspective, emphasizing the nature and relevance of accounting internal controls and the relationship of accounting systems to the functional areas of accounting.

Course Title

Principles of Auditing & Assurance Services

Course Description

The course describes the role of the public accountant, professional standards, professional ethics, legal liability, audit evidence and documentation, audit planning internal control, audit sampling & procedures to audit the financial statements. This course thus aims to provide an introduction to the principles and practices of auditing. It provides students with a sound understanding of fundamental auditing concepts and procedures, and the application of auditing standards. Accordingly, the course provides a foundation for students, who intend pursuing a specialised pathway in the auditing profession, as well as those who will pursue careers in accounting and other disciplines where principles of risk assessment, systems control and evaluation, and transaction testing are important. While the course focuses mainly on the practical application of an external financial audit.

Course Objectives

​​​​This is an AOU based course. The goals of the providers of information may run somewhat counter to those of the users of information. Accordingly there is recognition of the social need for independent public accountants-individuals of professional competence and integrity who can tell us whether the information that we use constitutes a fair picture of what is really going on.
On successful completion of BS312 course, students should be able to: 1) Determine an understanding of Certified Public Accountants, Professional standards, and Fundamental audit concepts. 2) Apply a range of audit procedures. 3) Apply auditing standards. 4) Demonstrate an understanding of the legal context within which auditing occurs.​

Course Outcomes

A. Knowledge and understanding

A1 :  Awareness and understanding of the role of the public accountant , audit standards, ethics , liability , audit evidence , documentation , audit planning, internal control , audit sampling

A2: Demonstrate the ability to audit financial statements based on the standards and procedures A3:  Audit of The Sales and Collection Cycle. A4: Audit of The Acquisition and Payment Cycle

 

B. Cognitive skills

B1: Understand the purpose of auditing and be able to investigate and identify procedures Plan the audit, investigate evidence & identify procedures. B2: Acquire understanding of the audit standards and how to apply them in the audit process B3: Be able to distinguish between the different types of audit reports and which report is mostly applicable for each situation.

B4: Be able to identify the environmental influences that might impact the auditor’s plan and opinion.

 

C. Practical and professional skills

C1: Perform basic audit based on auditing standards & GAAP.

C2: Perform audit procedures

C3: Establish a relationship between the audit process and environmental influences

 

D. Key transferable skills.

D1: Select appropriate procedures for auditing financial statement accounts

D2: Prepare an audit program of a typical firm

D3: Ability to dig out evidence from a variety of sources in order to achieve the specific audit objectives of financial statement accounts. 

Course Title

Advanced Management Accounting

Course Description

This course aims to develop students’ understanding, both theoretically and practically of different managerial accounting topics. The course covers the following topics in particular; Strategic planning process; budgeting concepts; annual profit plans and supporting schedules; types of budgets, including activity-based budgeting, project budgeting, flexible budgeting; top level planning and analysis; and forecasting, including quantitative methods such as regression and learning curve analysis. Relevant data concepts; cost-volume-profit analysis; marginal analysis; make vs. buy decisions; income tax implications for operational decision analysis; pricing methodologies including market comparable, cost-based and value-based approaches. Cash flow estimates; discounted cash flow concepts; net present value; internal rate of return, discounted payback; payback; income tax implications for investment decisions; risk analysis; and real options.

Course Objectives

​​



This course includes the following:
The Relationship among Planning, Budgeting and Performance Evaluation, Concepts of Planning, Budgeting and Forecasting and budget methodologies, Responsibility Centers and Controllable Costs, Cost Standards in Budgeting, The Master Budget, Flexible Budgets and other budgets, Variance Analysis and Standard Costs, Static Budget Variances Vs Flexible Budget Variances, Responsibility Centers and Reporting Segments, Allocation of Common Costs, Transfer Pricing, Performance Measures.

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

 


C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.




D. Key/transferable skills


At the end of the programme, students should be able to demonstrate:
D3:  plan, organize, and prioritize their time.
D6: Learn effectively for the purpose of continuing professional development.

Course Title

Advanced Cost Accounting

Course Description

This course is designed to introduce students to the main concepts of cost. The course covers cost concepts, flows and terminology; alternative cost objectives; cost measurement concepts; cost accumulation systems including job order costing, process costing, and activity-based costing; overhead cost allocation; supply chain management and business process performance topics such as lean manufacturing, ERP, theory of constraints, value chain analysis, ABM, continuous improvement and efficient accounting processes. Factors to be analyzed for control and performance evaluation including revenues, costs, profits, and investment in assets; variance analysis based on flexible budgets and standard costs; responsibility accounting for revenue, cost, contribution and profit centers; key performance indicators; and balanced scorecard.

Course Objectives

​This course focuses on variable and absorption costing and covers a number of methods of allocating costs and overheads. It covers Cost Management Concepts, Cost Accumulation Systems, Cost Allocation Techniques, Operational Efficiency and Business Process Performance, Cost Management Concepts Cost Management Terminology, Cost Behavior, Cost Classification, Costing Techniques, Job-Order Costing, Process Costing, Activity-Based Costing, Joint Product and By-Product Costing, 

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

 


C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.




D. Key/transferable skills


At the end of the programme, students should be able to demonstrate:
D3:  plan, organize, and prioritize their time.
D6: Learn effectively for the purpose of continuing professional development.

Course Title

Advanced Financial Accounting and Reporting

Course Description

This course requires that student have a strong knowledge of financial accounting, including concepts and standards for financial statements, typical items in financial statements. Students should also be able to demonstrate the skills needed to apply the financial reporting knowledge required of professional accountant.

Course Objectives

​​The objective of this course is to give you an overview of the main topics in Financial Accounting. The students will learn about financial accounting and procedures essential to the preparation of all financial statements with particular emphasis on the corporate form. Topics include an overview of the conceptual framework of accounting, valuation, recording, and presentation of financial statement. Students are introduced to time value of money concepts, as well as, accounting for cash, receivables, payables, bonds, investment, inventories, property, plant, and equipment, intangible assets, equities​

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

 


C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.





D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

Course Title

Financial and Accounting Analysis

Course Description

Students in this course study the basic objectives of financial statement analysis through understanding the basic items of each financial statement and the objective of each ratio extracted from them. They learn the techniques of computing ratios, interpret the ratios and study the limitations of ratio analysis. They examine the past performance of the firm by analyzing the efficiency, financial condition, profitability, liquidity, solvency and risk of a company using the ratio analysis, including vertical and horizontal common-size analysis, trend analysis, and industry comparisons.

Course Objectives

This course aims to teach students the underlying knowledge and skills of financial analysis. The course contains the following topics: Calculation and interpretation of financial ratios; evaluate performance utilizing multiple ratios; market value vs. book value; profitability analysis; analytical issues including impact of foreign operations, effects of changing prices and inflation, off- balance sheet financing, and earnings quality.

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.



D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.

Course Title

Advanced Topics in Accounting

Course Description

This course aims to teach students the underlying knowledge and skills of specific types of transactions and events, accounting and reporting for governmental entities, and accounting and reporting for nongovernmental and not-for-profit organizations.

Course Objectives

​This course is a comprehensive study of business combinations; the equity methods of accounting for investments in common stock, and consolidated financial statement preparation. In addition this course explores international accounting issues including foreign currency financial statement translation, and accounting for not-for-profit organizations.​

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

 


C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.





D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

Course Title

Research Methodologies in accounting

Course Description

This course is designed to introduce students to the methods and methodologies of research in accounting. The various research methods and methodologies are explored and examined. The course will concentrate on quantitative and qualitative methods and will utilize several case studies to illustrate the suitability of these methods and methodologies. The epistemological and ontological underpinnings of these methodologies will be discussed and explained. It is expected that this course will provide students with the requisite skills and means to choose and implement the appropriate research designs and carry out their research in accounting.

Course Objectives

​



This course is designed to introduce students to the methods and methodologies of research in accounting. The various research methods and methodologies are explored and examined. The course will concentrate on quantitative and qualitative methods and will utilize several case studies to illustrate the suitability of these methods and methodologies. The epistemological and ontological underpinnings of these methodologies will be discussed and explained. It is expected that this course will provide students with the requisite skills and means to choose and implement the appropriate research designs and carry out their research in accounting. 

Course Outcomes

Knowledge and understanding
On successful completion of this programme student will be able to: 
1: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
Cognitive skills
At the end of the programme, students should be able to demonstrate:
1: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
2:  exercise relevant personal and interactive skills.

 
Key/transferable skills


At the end of the programme, students should be able to demonstrate:
1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
3:  plan, organize, and prioritize their time.
4:  Critically review evidence including its reliability, validity and significance.
5:  Manage resources and time effectively in order to achieve intended goals.
6: Learn effectively for the purpose of continuing professional development.

Course Title

International Accounting Standards / IFRS

Course Description

The primary purpose of the course is to develop knowledge of International Financial Reporting Standards including the standards’ history, new standard adoption, the recording of financial transactions, and financial statement presentation, the US GAAP vs. IFRS convergence process. Also, this course aims: to overview the IASB due process and conceptual framework; To discuss IFRS as they apply to accounting for assets, liabilities and equity; To provide an overview of what must be disclosed in the financial statements.

Course Objectives

​​The primary purpose of the course is to develop knowledge of International Financial Reporting Standards including the standards' history, new standard adoption, the recording of financial transactions, and financial statement presentation, the US GAAP vs. IFRS convergence process. Also, this course aims: to overview the IASB due process and conceptual framework; To discuss IFRS as they apply to accounting for assets, liabilities and equity; To provide an overview of what must be disclosed in the financial statements.

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting. 





C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.




D. Key/transferable skills


At the end of the programme, students should be able to demonstrate:
D3:  plan, organize, and prioritize their time.


D6: Learn effectively for the purpose of continuing professional development.​

Course Title

Accounting Information Systems

Course Description

This course aims at exposing students to the distinct information systems knowledge required by accountants. In particular, the course covers the following topics: system concepts, system tools, system development methodologies, data storage and processing, internet control systems, and transaction cycles.

Course Objectives

​​​​This course is designed to present the concepts of modern accounting information systems and their role in the business environment. Particular attention is paid to documentation techniques, database system, internal control structure, and auditing of AIS. AIS systems along with their inherent ramifications involving system reliability, accounting cycles' applications in computer environments are also stressed throughout the course.                   


​

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

 


C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.



D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

Course Title

Auditing and Attestation

Course Description

This course aims to cover the entire auditing process, including auditing procedures, generally accepted auditing standards, standards related to attest engagements and the Code of Professional Conduct.

Course Objectives

​This course aims to identify a theoretical framework of auditing including the demand for audit and enhances the knowledge about auditing process. It enriches the students' knowledge about the assurance services, auditing standards and planning, auditors' liabilities, professional ethics and audit reports. Moreover this course sheds light on the process of auditing; comprising audit responsibilities and objectives, audit evidence, materiality and risks, internal control and the overall audit plan and audit program. On the other hand, ISA and GAAS are going to be elaborated and more attention will be directed towards the differences between them. ​

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

Course Title

Business Environment and Concepts

Course Description

This course provides understanding of business concepts and the significance of professional duties and responsibilities within the larger context of the business environment. Areas covered are corporate governance, economic concepts and analysis, financial management, information systems and communications, strategic planning and operations management.

Course Objectives

​​​This course is designed to  develop knowledge about the main management functions, and covering the following topics: Corporate Governance,  Economic Concepts and Analysis,  Financial Management,  Information Systems and Communications,  Strategic Planning,  Operations Management.​

Course Outcomes

Knowledge and understanding
On successful completion of this programme student will be able to: 
1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
2: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
Cognitive skills
At the end of the programme, students should be able to demonstrate:
1:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
2:  exercise relevant personal and interactive skills.

 
Key/transferable skills


At the end of the programme, students should be able to demonstrate:
1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
2:  Critically review evidence including its reliability, validity and significance.
3:  Manage resources and time effectively in order to achieve intended goals.
4: Learn effectively for the purpose of continuing professional development.

Course Title

Advanced Financial and Risk Management

Course Description

This course aims to develop students’ understanding specific topics of finance and risk management. The course will concentrate on types of risk; including credit, foreign exchange, interest rate, market, and political risk; capital instruments for long-term financing; initial and secondary public offerings; dividend policy; cost of capital; working capital management; raising capital; managing and financing working capital; mergers and acquisitions; and international finance. Also, the course covers types of risk including business, hazard, financial, operational, strategic, legal compliance and political risk; risk mitigation; risk management; risk analysis; and ERM.

Course Objectives

​This course comprises two core subjects. The first discusses the different methods of evaluation of companies' performance, growth, and failure forecasting. The second subject relates to financial risks and their types, measurement methods, and management in order to mitigate their effect.

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.



D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.​

Course Title

Tax, Business Law and Regulation

Course Description

This course provides the student with required knowledge of different taxation regulations; income and sales tax. Also, other related legislations will be covered in this course; business law, commerce, corporations, banks, securities, insurance and other regulations.

Course Objectives

​​



The course aims to cover the legislations, regulations and instructions related to accounting in Jordan. The course covers legislations of income and sales tax, commerce, corporations, banks, securities, insurance, and other related legislations.

​

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.


 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.




D. Key/transferable skills


At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

Course Title

Internal control and Professional Ethics

Course Description

This course aims at exposing students to the knowledge of main topics of Internal control and Professional Ethics. It covers corporate governance; internal control risk; internal control environment, procedures, and standards; responsibility and authority for internal auditing; types of audits; assessing the adequacy of the accounting information system controls; and business continuity planning. Also, the course covers ethical considerations for management accounting professionals and for the organization.

Course Objectives

​This course aims to provide the required knowledge of foreign regulations. It cover the following topics:  Ethics, Professional and  Legal Responsibilities,  Business Law,  Federal Tax Process,  Federal Taxation of Property Transactions,  Federal Taxation of Individuals,  Federal Taxation of Entities.​

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C3: act autonomously in planning and implementing accounting tasks.




D. Key/transferable skills


At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

Course Title

Comprehensive Exam

Course Description

This course involves an extensive research period referring to certain group of books assigned by the exam committee that represents the body of knowledge that the student acquired throughout the study period. The student is entitled to attend and pass the exam that is appointed within a period specified in the mid of the semester.

Course Objectives

​Requires on average one and half to two years of study. In a number of universities, students have the option to obtain a master degree with a thesis or with a comprehensive exam.
During the course of study, students will be assessed through examinations, reports and presentations. Before graduation, the student must prepare and defend a thesis, which will be the basis for the graduation decision. Competency is measured by the ability to use and apply fundamental principles and knowledge in solving problems in each of the mentioned areas, or a comprehensive exam.

Course Outcomes

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

Course Title

Dissertation 1

Course Description

Dissertation 1 focuses on the initial stages of the dissertation process. Students will develop a research proposal, conduct a literature review, and design their research methodology. This module aims to prepare students for the implementation and analysis phases of their dissertation in Dissertation 2.

Course Objectives

​In this module, students will build specialised expertise by putting the theory and central managerial aspects taught on the MSc into practice, engaging in a life-changing learning that can challenge students understanding of theories and accounting practices. Students will identify a real problem in the markets and organisations then look for a change that will help solve this problem. This will enable students to develop as leaders of change that go beyond mere applications of theoretical and practical skills to be reflective practitioners, critical thinkers, and independent professionals.​

Course Outcomes

By the end of this module, students will be able to:


1. Develop a clear and feasible research proposal.
2. Conduct a comprehensive literature review relevant to their research topic.
3. Design a suitable research methodology.
4. Demonstrate an understanding of ethical considerations in research.
5. Present their research plan effectively.
   

Course Title

Dissertation 2

Course Description

Dissertation 2 focuses on the implementation, analysis, and presentation phases of the dissertation process. Students will collect and analyze data, interpret their findings, and write up their dissertation. This module aims to enable students to complete a substantial piece of independent research.

Course Objectives

​



These course objectives ensure that students are well-prepared to complete their dissertation with a high level of academic rigor and professionalism, culminating in a significant contribution to their field of study.
Students are expected to adhere to the institution’s policies on academic integrity.
Moreover, students will:
Implement Research Methodology:
Effectively execute the research plan developed in Dissertation 1, employing appropriate techniques and tools for data collection.


Data Collection and Management:
Collect and manage primary and/or secondary data systematically, ensuring data integrity and reliability.


Data Analysis and Interpretation:
Analyze collected data using relevant statistical or qualitative methods, and accurately interpret the results to address the research questions or hypotheses.


Critical Evaluation:
Critically evaluate the research process, discussing the limitations, challenges, and implications of the findings.


Writing the Dissertation:
Synthesize the research findings into a coherent, well-structured, and comprehensive dissertation that adheres to academic standards and guidelines.


Presentation Skills:
Develop and refine skills for presenting research findings clearly and effectively in both written and oral formats.


Ethical Research Conduct:
Demonstrate a thorough understanding and application of ethical principles in research, including confidentiality, consent, and responsible reporting.


Time Management and Self-Discipline:
Exhibit effective time management and self-discipline skills by meeting deadlines, maintaining consistent progress, and managing workload independently.


Professional Development:
Enhance professional and academic development through reflective practices, incorporating feedback from supervisors and peers to improve the quality of the dissertation.


Preparation for Oral Defense:
Prepare thoroughly for the oral defense, demonstrating the ability to articulate the research process and findings confidently and respond to questions and critiques from the examination committee.​

Course Outcomes

By the end of this module, students will be able to: Implement their research methodology and collect data. Analyze and interpret research findings. Critically evaluate their research process and results. Write a comprehensive dissertation. Defend their research in a formal presentation.

Course Title

Dissertation 3

Course Description

If the student does not accomplish parts in dissertation 2- ACC698, the student must be registered in the next semester in dissertation 3- ACC699. Dissertation 3 focuses on the implementation, analysis, and presentation phases of the dissertation process. Students will collect and analyze data, interpret their findings, and write up their dissertation. This module aims to enable students to complete a substantial piece of independent research.

Course Objectives

​



These course objectives ensure that students are well-prepared to complete their dissertation with a high level of academic rigor and professionalism, culminating in a significant contribution to their field of study.
Students are expected to adhere to the institution’s policies on academic integrity.
Moreover, students will:
Implement Research Methodology:
Effectively execute the research plan developed in Dissertation 1, employing appropriate techniques and tools for data collection.


Data Collection and Management:
Collect and manage primary and/or secondary data systematically, ensuring data integrity and reliability.


Data Analysis and Interpretation:
Analyze collected data using relevant statistical or qualitative methods, and accurately interpret the results to address the research questions or hypotheses.


Critical Evaluation:
Critically evaluate the research process, discussing the limitations, challenges, and implications of the findings.


Writing the Dissertation:
Synthesize the research findings into a coherent, well-structured, and comprehensive dissertation that adheres to academic standards and guidelines.


Presentation Skills:
Develop and refine skills for presenting research findings clearly and effectively in both written and oral formats.


Ethical Research Conduct:
Demonstrate a thorough understanding and application of ethical principles in research, including confidentiality, consent, and responsible reporting.


Time Management and Self-Discipline:
Exhibit effective time management and self-discipline skills by meeting deadlines, maintaining consistent progress, and managing workload independently.


Professional Development:
Enhance professional and academic development through reflective practices, incorporating feedback from supervisors and peers to improve the quality of the dissertation.


Preparation for Oral Defense:
Prepare thoroughly for the oral defense, demonstrating the ability to articulate the research process and findings confidently and respond to questions and critiques from the examination committee.

​

Course Outcomes

​By the end of this module, students will be able to:
1. Implement their research methodology and collect data.
2. Analyze and interpret research findings.
3. Critically evaluate their research process and results.
4. Write a comprehensive dissertation.
5. Defend their research in a formal presentation.
   

Course Title

Principles of Accounting (1)

Course Description

This course offers a comprehensive introduction for students aiming to build a solid foundation in double-entry bookkeeping and basic financial statement preparation. It equips individuals with the essential knowledge and skills required for pursuing professional qualifications, whether as a bookkeeper, accounting technician, or fully qualified accountant.

Course Objectives

​


This foundational course aims to develop a comprehensive understanding of essential accounting principles, including the accounting equation and the recording process. It emphasizes the application of control over financial information and provides an analytical perspective, particularly from the viewpoint of financial statement users. Students will learn to analyze financial information from the trial balance through to the preparation of complete financial statements.​​​​

Course Outcomes

​
Upon successful completion of this course, students will be able to:
1.Define accounting and comprehend the nature and objectives of financial statements in relation to decision-making processes.
2.Identify and apply accounting concepts, principles, and frameworks necessary for analyzing and communicating financial information effectively to both internal and external users.
3.Analyze the impact of business transactions on an organization's accounting records and financial statements.
4.Apply the accounting cycle to generate accounting data essential for solving various business problems.
5.Understand, process, and accurately record merchandise transactions in commercial companies.
6.Manage and control cash in registers and bank accounts, ensuring accurate recording in accordance with accounting principles.
7.Prepare basic financial statements, including the statement of comprehensive income, income statement, statement of retained earnings, and statement of financial position, in compliance with International Financial Reporting Standards (IFRS).

Course Title

Accounting Principles (2)

Course Description

This is a complementary course to the Accounting Principles 1 course (ACCT201) which is designed to enable students to develop their understanding of several accounting matters and through their dealings with financial processes in accounting. The course focuses on key topics such as: accounting adjustments; receivables; inventory; fixed assets; closing accounts.

Course Objectives

​
This short course assists students seeking a foundation in double-entry bookkeeping, maintaining financial records, and preparing basic financial statements. It is also suitable for anyone aiming to obtain a professional qualification as a bookkeeper, accounting technician, or fully qualified accountant.​​​​

Course Outcomes

"​
A. Knowledge and Understanding:
A1. Demonstrating the ability to understand generally accepted accounting principles (GAAP).
A2. Demonstrating the ability to analyze a project's financial transactions and determine their impact on financial statements issued for external users.
A3. Demonstrating the ability to identify risks in accounting systems and recommend control measures to mitigate those risks.
B. Cognitive Skills:
B1. Analyzing and interpreting financial information.
B2. Explaining and clarifying the information disclosed in each of the four basic financial statements and how that information is used by different decision-makers.
B3. Analyzing cash transactions and accrual-based accounting and their related treatments.
B4. Analyzing financial transactions, evaluations, and reporting related to receivables.
B5. Explaining financial transactions related to investments and their accounting treatments.
B6. Analyzing inventory financial transactions and their accounting treatments and disclosures.
B7. Explaining the accounting treatment of fixed assets and the impact of that treatment on financial statements.
C. Practical Skills:
C1. Recording economic transactions and events, and maintaining accounting records.
C2. Preparing basic financial statements in accordance with generally accepted accounting principles (GAAP).
C3. Performing basic operations using numbers as required in bookkeeping and accounting.
D. Transferable Skills:
D1. Using simple mathematics for calculation purposes in bookkeeping, accounting, and preparing financial statements.
D2. Using mathematics for calculating asset depreciation.​​

Course Title

Computer Application in Accounting

Course Description

This course is an introductory course of computer accounting with QuickBooks Pro Software. In this course students learn how to apply fundamental accounting concepts and principles and analyze business events with the use of a computer accounting program for commercial business enterprise, including setting up a new company and chart of accounts; recording transactions with customers, vendors and employees; managing lists; running reports and customizing them; changing forms and generating letters.

Course Objectives

​​​​The main aims and objectives of this course are :
• Recognize different types of business industries

• Interpret the accounting workflow within QuickBooks 2014

• Analyze and record business transactions

• Produce and interpret financial reports

• Process and analyze Accounts Receivable and Account Payable

• Prepare and record Payroll for a business

• Use General Journal Entries for adjusting entries

• Create a new company file, using various methods ​

Course Outcomes

​A​ Knowledge and Understanding

A1: Demonstrate understanding of the role and importance of computer based accounting in the various types of business and other organisations

A2: Demonstrate understanding of the accounting  for Accounts Receivable, inventories,  Account Payable and other accounts using accounting software

A3: Demonstrate understanding of the computer based accounting transactional process cycle.   


A4: Demonstrate the ability to prepare financial statements based on application of accounting concepts using QuickBooks Pro Accounting



B Cognitive Skills

B1: Review and illustrate the purpose, context of computer accounting for business practices

B2: Explain, analyse and apply the mechanism of double-entry bookkeeping and the accounting cycle in a computer based invironment.

B3. Explain and interpret the purpose, form and content of the computer-based  customre and vendors  transactions .

B4. Explain and review the relations between financial  statements and other reports in  a computer based invironment 


 

C Practical and professional skills

 C1. Design a computerized accounting system for merchandising and service organizations.

C2.  Record information and  Prepare related reports regarding inventory, accounts payable, accounts receivable, and payroll.

C3. Input data to record business transactions.

C4. Prepare financial statements  and other related reports for the business.


D Key/transferable skills

D1: Use computer skills  for the purpose of bookkeeping, accounting and preparing/analysing financial statements, including basic financial analysis.

Course Title

Accounting Information System

Course Description

This course aims to develop concepts and skills about the components of accounting information systems; Human, funding cycle as well as control elements and models in the accounting information systems environment.

Course Objectives

​This course serves as an introduction for students seeking a foundation in managing accounting systems, building accounting databases, operating the accounting cycles of the system, and implementing controls on accounting systems to protect resources and achieve efficient and effective operations.​​​

Course Outcomes

Upon successful completion of this course, students will achieve the following:

1. Demonstrate a foundational understanding of accounting systems, including their design and implementation.
2. Explain the principles and functions of accounting databases, including their structure and models.
3. Manage accounting cycles effectively within the system, including the revenue, expenditure, production, human resources, and financing cycles.
4. Establish and apply controls within accounting information systems to safeguard resources and enhance operational efficiency and effectiveness.
5. Utilize documentation tools relevant to accounting information systems and understand their objectives.
6. Analyze and apply elements of control and their models within the accounting information systems environment.

Course Title

Cost Accounting

Course Description

This is a subsequent course based on the principles of accounting principles (1) (ACCT201) and accounting principles (ACCT202) where this course is one of the basic courses for accounting specialization. The course discusses the basic concepts and different types of costs. The course provides a clear explanation of the traditional and modern cost systems and methods of treating damaged, lost and flawed

Course Objectives

​The course aims to help students understand various topics in cost accounting and assist them in preparing financial statements for industrial enterprises while recognizing the differences between financial statements for industrial and service enterprises. Additionally, the course aims to clarify the concepts of standard costing.

Course Outcomes

A. Knowledge and Understanding:
A1. Demonstrating the ability to understand different cost systems, the differences between these systems, and the advantages and disadvantages of each method.
A2. Showing the ability to classify costs according to different methods and understanding the purpose of these classifications for making appropriate decisions.
A3. Demonstrating the ability to determine the effect of total cost and variable cost methods on company profits and the relationship between net profit under both methods.
B. Cognitive Skills:
B1. Analyzing and interpreting financial information.
B2. Explaining and clarifying the information disclosed in each of the four basic financial statements, and how that information is used by different decision-makers, as well as understanding the nature of the company's operations from the financial statements.
B3. Analyzing cost variances and identifying responsibility for each variance.
B4. Recording the financial transactions necessary to prepare the cost of goods manufactured statement and how to prepare the statement and determine the cost per unit.
B5. Explaining the accounting treatment of cost systems according to job order costing, process costing, and the ABC (Activity-Based Costing) system.
C. Practical and Professional Skills:
C1. Recording economic transactions and events, and maintaining accounting records.
C2. Using different cost systems to record financial transactions and determine the cost per unit.
C3. Preparing basic financial statements in accordance with generally accepted accounting principles (GAAP), including handling waste, spoilage, and defective items.
C4. Preparing reports and statements for determining the cost of finished production using different methods.​

Course Title

Managerial Accounting

Course Description

Administrative accounting is a specialized branch of accounting that seeks to introduce quantitative tools and methods for processing and preparing information to serve the administrative levels in the establishment. It also seeks to deepen the concepts of students for the role of administrative accounting in the fields of planning, control, decision-making, measurement and evaluation of performance, and administrative accounting prepares the necessary information to rationalize the various administrative levels of the establishment in the areas of planning, oversight and decision-making, and is done in This course is also a study of some of the most important topics in management accounting

Course Objectives

​​Upon completing this course, the student should be knowledgeable about the following:


1. The main objectives of managerial accounting and its relationship with financial accounting and cost accounting.
2. The most important methods used in cost estimation.
3. The concept of budgeting, its scope of application, objectives, and types.
4. The meaning of a comprehensive planning budget, its components, and the mechanism for its preparation.
5. The implementation of the comprehensive planning budget and the mechanism for measuring variances in elements of industrial costs.
6. The management, planning, and control of inventory, including goods, parts, and raw materials.
   

Course Outcomes

A. Knowledge and Understanding:
A1. Understanding the role of managerial accounting in companies and other organizations, as well as understanding the theoretical differences between managerial and financial accounting.
A2. Demonstrating the ability to classify costs according to different methods and understanding the purpose of these classifications for making appropriate decisions.



B. Cognitive Skills:
B1. Creating various classifications of costs.
B2. Determining the break-even point in units and currency, and understanding the margin of safety.
B3. Identifying relevant cost and revenue information for decision-making.
B4. Recognizing pricing methods.
B5. Evaluating investment projects.
B6. Preparing operating budgets.
B7. Determining costs using different systems.

B8. Understanding responsibility centers and evaluating performance.



C. Practical and Professional Skills:
C1. Identifying different methods for evaluating investment projects.
C2. Analyzing the relationship between profit, cost, and volume to aid in decision-making.
C3. Preparing various budget estimates.



D. Transferable Skills:
D1. Using simple mathematics for calculations to compute and analyze certain equations.​

Course Title

Governmental Accounting

Course Description

This course constitutes three credit hours as a mandatory requirement for accounting students in the Business School, and includes a theoretical and practical study of the government accounting system, and the basic rules of this system in Jordan, including the main pillar which is the general budget of the state, and the course deals with the accounting fundamentals Traditional and modern government: cash base, commitment basis, and adjusted maturity basis. The course also includes the theory of allocated funds, types of funds allocated, and methods of accounting. It also includes a presentation of government financial statements and final accounts. In this course, students are introduced to international accounting standards in the public sector (IPSAS) and the importance of their application in Arab countries.

Course Objectives

​​The course aims to achieve the following:


• Explain the nature of government activities, and their economic, accounting, and administrative characteristics.
• Clarify the concept of governmental accounting, its functions, and its beneficiaries.
• Help students understand accounting assumptions, principles, and standards in non-profit organizations.
• Introduce students to the concept of the state’s general budget, its objectives, rules, stages of development, classification bases, estimation methods for its items, and control mechanisms.
• Review the general budget in Jordan, its classification bases, and control mechanisms.
• Inform students about the trends in developing and modernizing the mechanisms for preparing the general budget in Jordan.
• Outline the institutional framework of the governmental accounting system in Jordan.
• Teach students how to record financial transactions according to different governmental accounting bases, such as the cash basis, commitment basis, and modified accrual basis, and provide a set of illustrative practical examples.
• Help students understand the theory of designated funds, their revenues, and types of designated funds.
• Teach students how to record general budget entries and methods of accounting for designated funds.
• Introduce students to the main governmental financial statements in Jordan and the steps for preparing them.
• Inform students about the concept of "International Public Sector Accounting Standards (IPSAS)" and review these standards.
  

Course Outcomes

A. Knowledge and Understanding:
A1: Understand the role of governmental accounting in public sectors, as well as the theory of earmarked funds, and the impact of government legislation on the application of recognized accounting principles.
A2: Know the nature of budgets in the public sector, their classifications, and recognize the evolution of governmental budget preparation.
A3: Identify the documentation cycle in the public sector, and understand the documents and financial statements used in governmental institutions.


B. Cognitive Skills:

B1: Understand the difference between financial accounting in profit-making entities and governmental accounting in public units, and the impact of government legislation on accounting practices.
B2: Differentiate between the concepts of cash basis, accrual basis, modified accrual basis, and their application in governmental accounting.
B3: Recognize the cash position equation and operational results in governmental institutions, distinguishing them from equations used in profit-making entities.
B4: Acquire knowledge of the principles and assumptions of accounting, accounting standards used in the public sector, and international public sector accounting standards (IPSAS).
B5: Learn the method for recording financial transactions in government accounting, varying by the accounting basis used.
B6: Understand how to record closing entries for temporary accounts (public revenues and expenditures).
B7: Learn the mechanisms of preparing governmental budgets, the bases for estimating their items, and how to distribute state revenues and control expenditures.
B8: Clarify sources of government revenues and areas of expenditure in the public sector.
B9: Understand the method for recording financial transactions according to the modified accrual basis (both public and private earmarked funds).
B10: Learn how to prepare monthly financial summaries and cash position statements in the public sector, and prepare the state’s final accounts.


C. Practical and Professional Skills:
C1: Acquire the ability to record governmental financial transactions, post entries, and manage the necessary books.
C2: Analyze the state’s general budget, final accounts, and financing budgets, drawing conclusions from them.
C3: Perform basic operations and interact with government departments according to the accounting principles applied in the country, while also adapting to modern accounting principles.
C4: Prepare governmental financial statements within the framework of governmental accounting.


D. Transferable Skills:
D1: Use basic mathematics for calculations such as budget preparation, estimating budget items, and recording and posting in accounting books.
D2: Analyze financial variances, such as identifying causes for discrepancies between budget estimates and actual implementation, and analyze reasons for deficits.
D3: Analyze changes in accounting principles used in the country in alignment with the application of international public sector accounting standards (IPSAS).​​

Course Title

Audit of Accounting Information System

Course Description

This course aims to develop concepts and skills about auditing accounting information systems, functions, objectives, documentation tools, and structure, as well as control elements and models in the accounting information systems environment.

Course Objectives

​​​This course serves as an introduction for students seeking a foundation in auditing accounting systems, building accounting databases, operating the system's accounting cycles, and implementing controls on accounting systems to protect resources and achieve efficient and effective operations.​​​

Course Outcomes

By the end of this course, students will be able to:


• Understand and Describe the Functions and Objectives of Auditing Accounting Information Systems
  
• Utilize Documentation Tools and Techniques
  
• Evaluate and Assess the Structure of Accounting Information Systems
  
• Implement and Evaluate Control Elements in Accounting Information Systems
  
• Design and Build Accounting Databases
  
• Operate and Manage Accounting Cycles within Information Systems
  
• Apply Best Practices for System Controls and Security
  
• Conduct Audits and Generate Reports on Accounting Information Systems
  
• Understand Legal and Regulatory Requirements
  
• Enhance Decision-Making and Operational Efficiency
  

Course Title

Intermediate Accounting (1)

Course Description

This course is a continuation of the process of determining profit and preparing financial statements by studying some of the advanced topics of accounting for investments in securities; Classified

Course Objectives

​​​​This course represents an intermediate stage in building the knowledge and understanding required for students regarding the accounting processes of some advanced topics, as well as the descriptive characteristics related to the impact of different accounting processes on profit.

Course Outcomes

A. Knowledge and Understanding:
A1. Understanding the role of International Financial Reporting Standards (IFRS) in determining company profits and the internal classification of financial statements, as well as the challenges companies face in applying these standards.
A2. Understanding the effects of the time value of money on accounting treatments and financial statements.


B. Cognitive Skills:
B1. Presenting IFRS 9 and clarifying the impact of accounting treatments on financial statements.
B2. Explaining the process of calculating bond discounts and premiums and how to amortize them.
B3. Clarifying the differences in accounting treatments for investments, liabilities, and their related amortizations.
B4. Explaining the four classified financial statements.
B5. Clarifying the nature and evaluation of short-term liabilities.
B6. Determining the cost of fixed assets and the challenges related to externally funded buildings.
B7. Explaining different depreciation methods and the impairment of fixed assets.


C. Practical and Professional Skills:
C1. Recording financial transactions and events, and maintaining accounting records.
C2. Preparing basic financial statements in accordance with generally accepted accounting principles (IFRS).


D. Key Transferable Skills:
D1. Using simple mathematics for accounting calculations.​

Course Title

Intermediate Accounting (2)

Course Description

This course is a continuation of the profit-making process and the preparation of financial statements by examining some of the advanced topics of preparing the cash flow list; accounting for long-term construction contracts; accounting for financing leases; accounting for premium sales; and accounting for errors Accounting changes

Course Objectives

​​​This course represents an intermediate stage in building the knowledge and understanding required for students regarding the accounting processes of some advanced topics, as well as the descriptive characteristics related to the impact of different accounting processes on profit.​​

Course Outcomes

A. Knowledge and Understanding:
A1. Understanding the role of International Financial Reporting Standards (IFRS) in determining company profits, the internal classification of financial statements, and the challenges companies face in applying these standards.
A2. Understanding the effects of the time value of money on accounting treatments and financial statements.


B. Cognitive Skills:
B1. Distinguishing between profit according to the accrual basis and profit according to the cash basis.
B2. Explaining the cash flow statement.
B3. Applying the percentage of completion used in long-term contracts.
B4. Clarifying the accounting treatment of long-term construction contracts.
B5. Identifying characteristics related to finance lease contracts.
B6. Explaining the accounting treatment of finance leases in the lessee's books.
B7. Identifying the types of accounting changes and the accounting treatments based on them.



C. Practical and Professional Skills:
C1. Recording financial transactions and events, and maintaining accounting records.
C2. Preparing basic financial statements in accordance with generally accepted accounting principles (IFRS).



D. Key Transferable Skills:
D1. Using simple mathematics for accounting calculations.​

Course Title

Financial Statement Analysis

Course Description

ACCT330 is an 3-credit, Level 3 course offered through the Accounting Program at the Arab Open University- Jordan Branch as a compulsory course for all students enrolled in the program. Entry into this course is contingent upon the successful completion of ACCT322.

Course Objectives

​​​The course will prepare and help students in analyzing real company financial statements as follows:


In Chapter 1, students immediately learn about the basic financial statements. At once they learn four basic financial analysis ratios, common-size analysis, and trend analysis. They will use these tools throughout the course. 
Chapters 2 through 5 cover the basic financial statements, with full chapters dedicated to the statement of cash flows and the statement of stockholders' equity. 
Chapter 6 deals with topics that are traditionally covered in the first accounting course, such as inventory and property, plant and equipment. 
Chapter 7, students learn the accounting cycle, with the debit-credit system, adjusting, and closing journal entries. 

Course Outcomes

A Knowledge and Understanding

A1 Use accounting and business terminology, and understand the nature and purpose of generally accepted accounting principles (GAAP).

A2 Explain the objective of financial reporting, the elements of the financial statements, and the related key accounting assumptions and principles.

            A3 Recognize the information conveyed in each of the four basic financial statements and the way it is used by investors, creditors, regulators, and managers

B Cognitive skills

B1 Research into accounting issues relating to financial statement analysis, expertise and knowledge

B2 Synthesise material from a variety of sources in constructing arguments or describing financial analysis processes

B3 Evaluation and comparison of competing companies.

B4 Critical thinking, analysis, and synthesis.

C Practical and professional skills

C1 The ability to evaluate the nature of current assets including the measuring and reporting of items such as short-term investments, receivables and bad debts, inventory and costs of goods sold, and prepaid expenses.

C4 The application of course ideas to students’ own interactions with organisations and life experiences.

 

D Key/transferable skills

D1 Effective communication, both orally and in writing, of information, arguments and ideas, using language and styles appropriate for a business context and audience.

D2 Effective performance in a team environment both in face-to-face and/or virtual contexts.

D3 Effective use of information and communication technologies for business purposes.​

Course Title

Tax Accounting and Zakat

Course Description

This course includes topics in tax legislation in the field of income tax, sales tax and the applicable accounting aspects of that legislation, in terms of the general rules in the imposition of the tax and how to calculate and declare it and the following procedures, and the resulting vat, fines and penalties. Under the provisions of the laws in force.

Course Objectives

​​​​



This course aims to inform and impart knowledge to students on the current tax legislation, tax accounting procedures, and how to adjust accounting profit to taxable profit. It includes familiarizing students with the tax forms used for this purpose, enabling them to closely understand the procedures followed by the Income and Sales Tax Department and the mechanisms of interaction between the department and taxpayers in the process of imposing and collecting taxes in all its steps.​​​

Course Outcomes

Key Transferable Skills:
D1. Completing tax returns.
D2. Using simple mathematics to calculate allowable and non-allowable expenses, particularly concerning tax-exempt income expenses.
D3. Reaching legal and accounting tax solutions by utilizing various skills for certain tax issues that may arise for discussion between the Income and Sales Tax Department and taxpayers.​​

Course Title

Corporate Accounting

Course Description

This course aims to introduce the student to the nature and characteristics of the companies and their accounting procedures. The first two main parts relate to identifying people's companies and the accounting processing of their activities and operations. The second part relates to the identification of the money companies and the accounting treatment of related activities: from the beginning of the establishment, the formation of capital, the measurement and distribution of the results of the works in addition to the accounting treatment of the liquidation problems of these companies and their expiration.

Course Objectives

​This course is essential for providing students with comprehensive knowledge of accounting for partnerships and corporations by introducing the different types and the mechanisms of establishment according to applicable Jordanian law. Additionally, this course aims to familiarize students with the accounting processes for the activities and operations of these companies from their formation to their liquidation.


The course reinforces complete understanding and communication through participation in discussions and the application of concepts to both practical and theoretical cases. It also aims to develop research and analytical skills by practicing sourcing information related to case studies and practically applying their content.

Course Outcomes

​A. Knowledge and Understanding:

A1. Understanding the formation and management of partnerships and the accounting treatment for the establishment of a partnership.
A2. Understanding the accounting treatments related to personal withdrawals of partners and loans to partners in partnerships.



B. Cognitive Skills:
B1. Knowledge of the accounting treatments for current accounts of partners in partnerships.
B2. Preparing financial statements and distributing profits and losses in partnerships.
B3. Knowing how to prepare the income statement, profit and loss distribution statement, balance sheet, and distribute profits and losses among partners, as well as calculating bonuses for certain partners in partnerships.
B4. Understanding changes in ownership in partnerships.
B5. Knowing the accounting treatments for the admission of a new partner to the company and the withdrawal of an existing partner.
B6. The dissolution and liquidation of partnerships.
B7. Understanding the procedures for liquidation and the accounting treatment of liquidation and the liquidation statement.
B8. Knowing the procedures for establishing limited public joint-stock companies and understanding the characteristics of limited public joint-stock companies.



C. Practical and Professional Skills:
C1. Understanding the formation of capital for limited public joint-stock companies, types of shares, and subscription to shares of the limited public joint-stock company.
C2. Knowing the accounting treatment for establishing limited public joint-stock companies, as well as establishment expenses.
C3. Knowing how to prepare final accounts and financial statements for limited public joint-stock companies, such as:Income statementProfit and loss distribution statementBalance sheetChanges in capital of companiesIncrease in capital of limited public joint-stock companiesDecrease in capital of limited public joint-stock companies



D. Key Transferable Skills:
D1. Understanding the procedures for liquidating limited public joint-stock companies and dissolving them, which includes knowing about:Appointing the liquidator and initiating liquidation proceduresThe accounting treatment for liquidationLiquidating a limited public joint-stock company with losses exceeding shareholders' equity​

Course Title

Accounting Theory

Course Description

This course is designed to enable students to develop their theoretical concepts that are based on the nature and purposes of accounting, with a presentation of its origins and historical development over time. This course also explains the pillars and foundations on which accounting theory is built, as well as the entrances or approaches used. The course is also exposed to accounting theories and their applications in professional practice, as will be addressed accounting measurement, the different aspects of the function of accounting measurement, and the problems and effects that result in the accounting data. This course is subject to accounting as an information system and the concept and basis of disclosure of accounting information with a presentation of the disclosure rules set out in international accounting standards and international standards for the preparation of financial reports.

Course Objectives

​​This course helps students to:


• Explain the historical development of accounting and the factors that influenced this evolution.
• Identify the foundations upon which the methodology of accounting scientific research is based.
• Provide students with a clear vision of the process of building accounting theory, including the intellectual aspirations of accounting.
• Clarify the conceptual foundations for determining income, the matching principle, and the principles of measuring assets and liabilities, evaluation alternatives, and disclosure principles, thus contributing to the theoretical grounding of accounting practices.
  

Course Outcomes

Upon completing this course, students are expected to be familiar with the following topics:
1.Understand the nature, purposes, and historical development of accounting, including key milestones and influences, and comprehend the conceptual framework of accounting theory.
2.Explain the foundational pillars of accounting theory, including assumptions, concepts, principles, and determinants, and understand the scientific foundations of accounting measurement for income statements and financial positions.
3.Identify and differentiate between various approaches and methods used in building accounting theory, including their classification and types.
4.Recognize and apply different accounting theories in professional practices, understanding their relevance, implications, and the theoretical foundations of Islamic accounting.
5.Analyze the evolution of accounting from a profession to an information system, considering its impact on social and organizational contexts.
6.Integrate and apply accounting theories and principles in professional settings, demonstrating their practical implications and contributions to the field.

Course Title

Auditing

Course Description

This program is considered to introduce the student to new concepts after obtaining a set of knowledge in financial accounting, management and costs, and aims to develop other new concepts for the student related to the concept of auditing financial statements prepared on scientific basis in financial accounting, This course is considered a prelude to the student about the profession of auditing if he learns through it the concept of audit and the requirements of practicing the profession and the rules of the behaviors of this profession and the duties and responsibilities of these professions in addition to the first stage of the audit stages which is acceptance of the task of auditing and planning

Course Objectives

​This course covers the fundamental concepts of auditing and serves as a new introduction for students after they have studied financial accounting and other branches of accounting. Through this course, students will learn about the auditing profession, the requirements for practicing the profession, and the duties and responsibilities of auditors. It provides an introduction to auditing standards and their applications to major accounting operations and related accounts.​​

Course Outcomes

A. Knowledge and Understanding:
A1. Understanding of the concept of auditing.
A2. Awareness of the types of audits and the services provided by the auditing profession.
B. Cognitive Skills:
B1. Clarifying the importance of quality control within the auditing firm.
B2. Explaining the relationship between international auditing standards and U.S. auditing standards, highlighting the differences between them.
C. Practical and Professional Skills:
C1. Possessing the ability to understand the duties and responsibilities of an auditor, focusing on the term ""due professional care.""
C2. The student's ability to comprehend the auditor's responsibility regarding fraud and errors.
C3. Understanding the auditor's responsibility concerning legal violations.
D. Transferable Skills:
D1. Knowledge of the principles of professional conduct and their rules and interpretations.
E. Additional Knowledge:
E1. Understanding what is meant by audit planning and how it is done, in addition to the fundamentals of documenting audit tasks, accepting the audit engagement, and using analytical procedures to assess company acceptance.
E2. Introductory knowledge about materiality.
E3. Awareness of audit risks and their relation to the sufficiency of evidence.​

Course Title

Advanced Financial Accounting

Course Description

Accounting processing for mergers and unions of companies, preparation of consolidated financial statements. Forms of legal mergers, procurement methods and common interests, financial statement preparation procedures, exchange operations between the holding company and the subsidiary.

Course Objectives

• ​Objectives and methods of company mergers.
  
• Accounting methods used for handling the merger process.
• Objectives of consolidated financial statements and methods of preparing them at the date of merger and afterward.
• Accounting treatment of transactions conducted in foreign currency.
• Accounting treatment of intercompany sales of goods from the parent company to the subsidiary.
• Accounting treatment of intercompany transactions between the parent company and subsidiary in the field of non-depreciable assets.
• Accounting treatment of intercompany transactions between the parent company and subsidiary in the field of depreciable assets.
• Theoretical framework for accounting for foreign operations and accounting for foreign exchange rate differences.
  

Course Outcomes

A. Knowledge and Understanding:

A1. Understanding the cases of mergers in their various legal forms (merger, union, and control). (Knowledge)
A2. Recording merger and union transactions and the transfer of assets and liabilities. (Knowledge)
A3. Preparing financial statements immediately after a merger or union.



B. Cognitive Skills:
B1. Preparing consolidated financial statements without intercompany transactions.
B2. Preparing consolidated financial statements with intercompany transactions.


C. Practical and Professional Skills:
C1. Preparing consolidated financial statements at the acquisition date.
C2. Preparing consolidated financial statements without intercompany transactions.


D. Key Transferable Skills:
D1. Using simple mathematics for accounting calculations.​

Course Title

International Accounting Standards

Course Description

After completing the course, the student is expected to be familiar with: "Basic concepts of conceptual framework for preparing and displaying financial statements" "International standards and international financial reporting standards and their latest modifications"" "Dealing with study situations and putting forward and discussing ideas (analysis)

Course Objectives

​​The student will learn the conceptual framework for preparing and presenting financial statements, as well as become familiar with the issued International Accounting and Financial Reporting Standards and their associated details and interpretations. The student will also gain the ability to apply the most important of these standards to practical cases in a manner consistent with the interpretations and intended objectives of their issuance, while considering the latest amendments and updates to these standards.​​

Course Outcomes

A. Knowledge and Understanding:

A1. Identifying the elements of the conceptual framework for preparing financial statements and the characteristics of accounting information.
A2. Demonstrating the ability to analyze financial transactions of the entity and determine their impact on the financial statements issued for external users.
A3. Demonstrating the ability to identify the structure of each standard and how these standards are presented.



B. Cognitive Skills:
B1. Analyzing and interpreting financial information.
B2. Explaining and clarifying the accounting treatment of changes in accounting policies, estimates, and errors.
B3. Identifying the initial measurement mechanism for a set of tangible and intangible assets.
B4. Identifying the mechanisms and methods for depreciation and amortization.
B5. Determining the subsequent measurement mechanism for a set of tangible and intangible assets.



C. Practical and Professional Skills:
C1. Clarifying how to record economic transactions and events, and maintaining accounting records in accordance with International Financial Reporting Standards (IFRS).
C2. Understanding how to prepare basic financial statements in accordance with IFRS.
C3. Recognizing the scope, importance, and purpose of each standard.



D. Key Transferable Skills:
D1. Explaining the accounting treatment of accounting policies, estimates, provisions, subsequent events, borrowing costs, and government grants.
D2. Using simple mathematics for the purposes of calculating depreciation and amortization of assets.​

Course Title

International Accounting

Course Description

1. To discuss the arguments of causes of international differences 2. To discuss the arguments for and against international harmonization of financial reporting, and the main efforts on this issue 3. To discuss the major differences between IFRS and U.S.GAAP.

Course Objectives

​​​​​The main aims of this subject are to discuss the arguments for and against international harmonization of financial reporting, and the main efforts on this issue and  to discuss the major differences between IFRS and U.S.GAAP.

Course Outcomes

A Knowledge and understanding:





A1 Explain the most important differences in accounting treatments between countries




A2 Demonstrate the ability to understand the need to unify the countries of the world to use one standard and reduce the differences between them as much as possible.




A3 Demonstrate the ability to know the difference between international financial reporting standards and generally accepted accounting principles (GAAP)




B Cognitive skills




B1 Explain the most important differences in accounting treatment between countries.




B2 Explain the most important parties that contributed to the idea of ​​transitioning to international accounting standards




B3 Explain the role of the International Accounting Standards Board in the idea of ​​harmonization between countries




B4 Explain how to prepare financial statements in some countries and the most important differences between them




B5 Explain how to prepare consolidated financial statements in some countries and the most important differences between them




B6 Explain the most important opinions supporting the idea of ​​unifying international accounting standards




B7 Explain the most important opinions opposing the idea of ​​unifying international accounting standards




C Practical and professional skills




C1 Practical examples of differences in inventory and valuation of property, equipment and factories between U.S.GAAP and IFRS and reflecting this impact on the statement of financial position and statement of comprehensive income.




C2 Practical examples of differences in intangible assets and calculating impairment losses between U.S.GAAP and IFRS and reflecting this impact on the statement of financial position and statement of comprehensive income.




C3 Key differences between GAAP in Japan, China, Mexico and IFRS




D Key transferable skills




D1 Practical examples of differences in inventory, property, plant and equipment valuation, intangible assets, and impairment loss calculation between U.S.GAAP and IFRS and reflect this effect on the statement of financial position and statement of comprehensive income.




D2 Key differences between GAAP in Japan, China, Mexico and IFRS​​

Course Title

Field Training in Accounting

Course Description

Training the student in one of the financial institutions or in the accounting and financial departments, which give the student the ability to link academic achievements with the practical reality.

Course Objectives

​​​​​​This course helps students acquire technical and professional skills in accounting and financial sciences.​​

Course Outcomes

By the end of this course, students will be able to:


1. Practical Application of Theoretical Knowledge
2. Professional Skill Development
3. Problem-Solving Abilities
4. Understanding Industry Practices
5. Technical Proficiency
6. Critical Thinking and Analysis
7. Ethical Awareness and Professional Responsibility
8. Career Preparation
9. Networking and Professional Relationships
10. Reflection and Continuous Improvement

Course Title

Field Training in Accounting

Course Description

Training the student in a financial institution or in the accounting and finance departments, which give the student the ability to link academic gains with practical reality.

Course Objectives

​



Providing students with technical and professional skills in accounting and financial sciences.

Course Outcomes

1. Practical Application of Theoretical Knowledge 
2. Professional Skill Development 
3. Problem-Solving Abilities 
4. Understanding Industry Practices 
5. Technical Proficiency 
6. Critical Thinking and Analysis 
7. Ethical Awareness and Professional Responsibility 
8. Career Preparation 
9. Networking and Professional Relationships

Course Title

Financial Accounting

Course Description

This module aims to teach students the fundamentals of financial accounting. Students will gain an understanding of how to prepare the basic financial statements, based on application of the accounting concepts and principles, as well as how to analyze the financial statements information, and calculate and interpret critical financial ratios that will help company stakeholders make rational decisions. This module is obligatory for all students of Faculty of Business Studies.

Course Objectives

​​This module aims to provide students with the essential principles of measuring the financial performance of companies and improving financial planning. Students will gain an understanding of how to prepare the basic financial statements, based on application of accounting concepts, regulations and principles, as well as how to analyse the financial statements information that will help company stakeholders make rational decisions.

​

Course Outcomes

​A. Knowledge and understanding

At the end of the module, learners will be expected to:

A1 : Demonstrate awareness and understanding of the role of accounting in business and other organisations and of its theory, principles, concepts, practices, techniques, ethics, limitations, and techniques central to bookkeeping and accounting.
A2:  Demonstrate the ability to prepare financial statements based on application of accounting concepts, regulations and principles.



B. Cognitive skills
​​
At the end of the module learners will be expected to:
B1: Knowledge of the basic accounting equation, the basic financial statements and the information conveyed in each of the statements.
B2: Apply the steps of the accounting cycle for service and merchandising companies. 
B3: Apply and demonstrate end-of-period adjusting process required to prepare financial statements.





C. Practical and professional skills

At the end of the module, learners will be expected to:
C1: Manage transactions and events, and maintain accounting records as required for bookkeeping and accounting.


C2: Reflect on basic financial statements based upon Generally Accepted Accounting Principles.


C3: Develop the general practical and professional skills of financial accounting that can be used for personal and career goals.






D. Key transferable skills 


​At the end of the module, learners will be expected to:

D1: Gain knowledge and skills to use simple mathematics for the purpose of calculations in bookkeeping, accounting and preparing/analysing financial statements, including basic ratio analysis.

Course Title

Managerial Accounting

Course Description

This module aims to teach students the fundamentals of managerial accounting. Students will gain an understanding of concepts and applications of managerial accounting, Moreover, students will learn how to prepare and use the accounting information for internal planning and control purposes, as well as using it to make informed managerial decisions. This module is obligatory for all students of the accounting track.

Course Objectives

​​This module aims to provide students with the essential principles of measuring management performance and the use of accounting information for internal planning, control and decision making purposes. ​

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1: Demonstrate understanding of the different types of costs and how they behave, and understanding cost-volume-profit relationships.
A2: Demonstrate understanding of different types of budgets and how to prepare budgets and understanding of standard costs and variances analysis process
A3: Demonstrate understanding of responsibility accounting and management’s decision-making process.




B. Cognitive skills

At the end of the module learners will be expected to:
B1: Knowledge of the different types of costs and how they behave, and how to apply cost-volume-profit analysis 
B2: Analyse the budgetary process and illustrate in detail the methods of preparing budgets for planning and control purposes.
B3: Analyse the features of responsibility accounting and understand differences between responsibility centres and explain the relevant and reliable information to be used by management in making decisions.




C. Practical and professional skills

​At the end of the module, learners will be expected to:

C1: Apply different cost classifications transactions and use cost-volume-profit analysis and contribution analysis in different decisions


C2: Reflect on different budgets and calculate the main variances used in variance analysis.


C3: Recognize different responsibility centres and make the differential analysis required to apply different decisions based on relevant information.




D. Key transferable skills 

At the end of the module, learners will be expected to:
D1: Develop effective written and oral communication skills relevant to managerial accounting.

Course Title

Arabic Communication Skills (I)

Course Description

AR111 is three credit hour university requirements. It aims to enable students to acquire the Arabic language skills needed at university level, specifically: Arabic syntactic structures, grammatical inflection and case ending in spoken and written Arabic, ability to read Arabic texts in different disciplines, adequate training in writing and using dictionary

Course Objectives

​



• تنمية مهارات التواصل اللغوي لدى الطالب، من خلال إكسابه بعض المعارف اللغوية المناسبة لمستوى الجامعة. 
• الإلمام بفنون البلاغة العربية، والتدرب على نماذجها.
• التعرف على طبيعة الشعر، مفهوما، ومكانة، والوقوف على مفاتيح تذوقه، وضرورة قراءته.
• التدرب على كتابة بعض النشاطات الكتابية مع الاستعمال الصحيح لعلامات الترقيم واجتناب الاخطاء الاملائية.
• تبين عناصر الكتابة في كل فن من فنونها.
• التعرف على الفنون النثرية، وسماتها.
• الاطلاع على نماذج من النصوص، وصلاً للطالب بتراث امته وحضارته. 

Course Outcomes

بعد دراسة هذا المقرر يتوقع من الطالب أن:



أ1- يدرك أهمية الحفاظ على اللغة والحرص على استخدامها بشكل صحيح، كتابة ونطقا، وذلك من خلال اكتساب جوانب متعددة من ثقافة اللغة.
أ2- يكتسب القدرة على الاتصال باهل اللغة بصورة تتلاءم مع السياق الاجتماعي.
أ3- يكون قادرًا على فهم النصوص العربية المكتوبة والمنطوقة في أي سياق اجتماعي معين.
أ4- يكتسب المعرفة والإلمام بالكفاءة اللغوية والتواصلية والثقافية للغة العربية.
أ‌. المهارات المعرفية
بعد دراسة هذا المقرر يتوقع من الطالب:


ب1- أن تنمو ملكة التفكير والتحليل الناقد لديه، حيال قراءة النصوص العربية أو الاستماع إليها
ب2- أن يميز بين الفنون البلاغية، ويقف على مواطن الجمال فيها
ب3- أن يمتلك القدرة على تحليل النصوص الادبية وتذوقها
ب4- أن تنهض وتستقيم قدراته القرائية والكتابية
ب5-  تعزيز مكاسبهم الثقافية واللغوية والمعرفية بما يتماشى مع بقية المواد التي تمت دراستها في إطار برنامج البكالوريوس.
ج‌. المهارات العملية والمهنية
بعد دراسة هذا المقرر يتوقع من الطالب:


ج1. أن يكون قادراً على تحليل الجمل والفقرات استناداً إلى الأسس اللغوية والفنية التي تمت دراستها في هذا المقرر.
ج2. أن يتمكن من الناحية الوظيفية من بعض المهارات الكتابية التي يحتاجها في الحياة العامة وفي مكان العمل، مثل: القدرة على كتابة المقالة، القدرة على كتابة الخاطرة، القدرة على كتابة القصة القصيرة، القدرة على كتابة التقرير، القدرة على كتابة الرسالة، القدرة على كتابة كلمات المناسبات الاجتماعية باختلاف انواعها.
ج3. أن يكون قادرًا على التواصل بشكل مناسب، باللغة العربية، في أي سياق اجتماعي معين.
د‌. المهارات الأساسية القابلة للتحويل
بعد دراسة هذا المقرر يتوقع من الطالب: 
د1. أن تزداد لديه مهارات التواصل اللغوي السليم والاداء الجيد
د2. أن تتكون لديه حصيلة لغوية وافرة، وكذلك وفرة من المفردات والتعابير والأساليب البلاغية والانشائية
د3. أن يميز بين الفنون البلاغية، ويقف على مواطن الجمال فيها
د4. أن يمتلك القدرة على تحليل النصوص الادبية وتذوقها
د5. أن تنهض وتستقيم قدراته القرائية والكتابية
د6. أن يتمكن من تحليل الجمل والفقرات تحليلا قائما على الأسس اللغوية والفنية التي يشملها المقرر. 
د7. استخدام اللغة العربية بشكل كافٍ في الحياة اليومية وكذلك في مكان العمل.

Course Title

Arabic Communication Skills (II)

Course Description

AR112 is a three credit hour university requirement. It aims at developing students’ skills in text analysis and literary appreciation. Students are introduced to the principles of accurate pronunciation and sound reading of texts. The course also provides training in Arabic rhetoric and literary genres.

Course Objectives

​



• تنمية مهارات التواصل اللغوي لدى الطالب، من خلال إكسابه بعض المعارف اللغوية المناسبة لمستوى الجامعة.
• الإلمام بفنون البلاغة العربية، والتدرب على نماذجها.
• التعرف على طبيعة الشعر، مفهوما، ومكانة، والوقوف على مفاتيح تذوقه، وضرورة قراءته.
• التدرب على كتابة بعض النشاطات الكتابية مع الاستعمال الصحيح لعلامات الترقيم واجتناب الاخطاء الاملائية.
• تبين عناصر الكتابة في كل فن من فنونها.
• التعرف على الفنون النثرية، وسماتها.
• الاطلاع على نماذج من النصوص، وصلاً للطالب بتراث امته وحضارته. ​

Course Outcomes

​​بعد دراسة هذا المقرر يتوقع من الطالب أن:


أ1- يدرك أهمية الحفاظ على اللغة والحرص على استخدامها بشكل صحيح، كتابة ونطقا، وذلك من خلال اكتساب جوانب متعددة من ثقافة اللغة.
أ2- يكتسب القدرة على الاتصال باهل اللغة بصورة تتلاءم مع السياق الاجتماعي.
أ3- يكون قادرًا على فهم النصوص العربية المكتوبة والمنطوقة في أي سياق اجتماعي معين.
أ4- يكتسب المعرفة والإلمام بالكفاءة اللغوية والتواصلية والثقافية للغة العربية.
أ‌. المهارات المعرفية
بعد دراسة هذا المقرر يتوقع من الطالب:


ب1- أن تنمو ملكة التفكير والتحليل الناقد لديه، حيال قراءة النصوص العربية أو الاستماع إليها
ب2- أن يميز بين الفنون البلاغية، ويقف على مواطن الجمال فيها
ب3- أن يمتلك القدرة على تحليل النصوص الادبية وتذوقها
ب4- أن تنهض وتستقيم قدراته القرائية والكتابية
ب5-  تعزيز مكاسبهم الثقافية واللغوية والمعرفية بما يتماشى مع بقية المواد التي تمت دراستها في إطار برنامج البكالوريوس.
ج‌. المهارات العملية والمهنية
بعد دراسة هذا المقرر يتوقع من الطالب:


ج1. أن يكون قادراً على تحليل الجمل والفقرات استناداً إلى الأسس اللغوية والفنية التي تمت دراستها في هذا المقرر.
ج2. أن يتمكن من الناحية الوظيفية من بعض المهارات الكتابية التي يحتاجها في الحياة العامة وفي مكان العمل، مثل: القدرة على كتابة المقالة، القدرة على كتابة الخاطرة، القدرة على كتابة القصة القصيرة، القدرة على كتابة التقرير، القدرة على كتابة الرسالة، القدرة على كتابة كلمات المناسبات الاجتماعية باختلاف انواعها.
ج3. أن يكون قادرًا على التواصل بشكل مناسب، باللغة العربية، في أي سياق اجتماعي معين.
د‌. المهارات الأساسية القابلة للتحويل
بعد دراسة هذا المقرر يتوقع من الطالب: 
د1. أن تزداد لديه مهارات التواصل اللغوي السليم والاداء الجيد
د2. أن تتكون لديه حصيلة لغوية وافرة، وكذلك وفرة من المفردات والتعابير والأساليب البلاغية والانشائية
د3. أن يميز بين الفنون البلاغية، ويقف على مواطن الجمال فيها
د4. أن يمتلك القدرة على تحليل النصوص الادبية وتذوقها
د5. أن تنهض وتستقيم قدراته القرائية والكتابية
د6. أن يتمكن من تحليل الجمل والفقرات تحليلا قائما على الأسس اللغوية والفنية التي يشملها المقرر. 
د7. استخدام اللغة العربية بشكل كافٍ في الحياة اليومية وكذلك في مكان العمل.

Course Title

Arabic Communication Skills III

Course Description

AR113 is a three credit hour university requirement. It aims at developing students’ skills in text analysis and literary appreciation. Students are introduced to the principles of accurate pronunciation and sound reading of texts. The course also provides training in Arabic rhetoric and literary genres.

Course Objectives

​​​​



1. Presenting new aspects of Arab culture through studying the works of ancient and modern writers.
2. Developing students’ research skills and methodologies.
3. Training students to develop reports and write articles effectively.
4. Enhancing literary expression skills and techniques.
5. Understanding the cultural and historical context of literary works.
6. Analyzing the relationship between literature and social and cultural developments.
7. Developing the ability to present opinions in a logical and specific manner.
8. Promoting critical interaction with literary texts.
9. Deepening students’ understanding of the relationship between literature and research and applying this relationship effectively.​​​​

Course Outcomes

​A. Knowledge and Understanding



A1: Demonstrate an understanding of various literary genres and their cultural and historical contexts.
A2: Explain the principles of Arabic rhetoric and their application in literary analysis.
A3: Identify and describe the characteristics of different Arabic literary genres.


B. Cognitive Skills


B1: Critically analyze and interpret a range of Arabic literary texts.
B2: Apply rhetorical techniques in the analysis of literary texts.
B3: Engage in critical thinking to articulate well-reasoned arguments about literary works.


C. Practical and Professional Skills


C1: Demonstrate proficiency in sound reading techniques to enhance comprehension and fluency.
C2: Apply principles of accurate pronunciation in the oral reading of Arabic texts.
C3: Compose clear and coherent analytical essays on literary topics, utilizing appropriate terminology and concepts.


D. Key Transferable Skills


D1: Develop an appreciation for diverse literary genres and their contexts, fostering a lifelong engagement with literature.
D2: Actively participate in discussions on literature, demonstrating openness to various viewpoints and interpretations.
D3: Utilize analytical skills in both written and oral communication, applicable across academic and professional settings.

Course Title

An Introduction to Retail management and Marketing

Course Description

It is an introductory Level 1 course. As the retail industry is highly dynamic and innovative, this course looks at how retailing has developed within a business context, and how retail outlets work and apply retail marketing. It offers a balance between theory and practice that is innovative and engaging. During your studies you will consider contemporary factors that affect retailing: globalization; the impact of ever-changing technology; and social and ethical issues. This course is designed for retail industry employees wishing to develop a career in management, and anyone interested in working in the retail sector, or simply wanting to know more about the world of retailing.

Course Objectives

​​​​The academic aims of this module is to introduce you to the main functions and management of


a retail business and the key issues associated with understanding retail trading and retail

environments. After studying the course, you should be able to:

• Explain relevant theories and concepts of retailing
• Describe the key elements of a retail business and the retail trading environment
• Discuss issues associated with operating a business in a retail environment/context
• Outline the key course topics and explain why each topic is important to understanding the principles of retail management
• Explain linkages between components of the course
• Organise your studies, including paper-based and computer-based services

Continue to develop your awareness of how you learn and how different elements of the course applied to your individual learning style.

Course Outcomes

​A. Knowledge and understanding

A1: retail technology, which focuses on the virtual world of e-retailing;

A2: the diversity of retail products and sectors;

A3: retail ethics and the environmental impact;

A4: the implications of globalisation

 

B. Cognitive skills

B1: Reflection and critical engagement into both domestic retail technology and e-retailing

B2: Critical thinking, analysis, and synthesis

B3: Valuation and comparison of retail management.


 

C. Practical and professional skills

C1: Time management, skills appropriate to business, such as creativity, persuasion and attractiveness.

C2: Study skills, learning to learn and reflecting on students’ own development as learners.

C3: The ability to analyse work-related cases and situations to identify challenges for organisations in developing responses in relation to their environments.

C4: The application of course ideas to students’ own interactions with organisations and life experiences.

 

D Key transferable skills

D1: Decision making and problem solving making a viable approach to students to engage with data analysis, interpretation and extrapolation.

D2: Immerse in related information, arguments and ideas.

D3: Identify some of the key strengths and needs of their own learning and identify opportunities to address these.​ 

Course Title

Management Practice

Course Description

This course introduces management ideas and uses activities to build on existing knowledge and skills through the application of management theory. It’s suitable if you’ve studied any introductory course and want to complete the Certificate in Business Studies or gain 30 credits towards our BA (Hons). This introductory Level 1 course introduces management ideas and uses activities to build on your existing knowledge and skills. You’ll also use your own workplace experiences to develop an academic understanding of management and valuable study skills, which you’ll demonstrate by writing about management and reflecting on your own skills as a learner.

Course Objectives

By the end of this course you’ll have developed a new, more theoretical understanding of how and why managers do what they do in organisations. You’ll build a toolkit of management concepts, theories and models that you can use to tackle workplace issues. You’ll also feel more confident in embarking on further undergraduate study.​

Course Outcomes

​A. Knowledge and understanding

A1. Demonstrated how learning they have undertaken previously in the workplace can be utilised to inform the development of their management practice

A2. Selected and used a range of management theories, concepts and ideas to help identify, analyse and address issues and situations in their current practice setting.

A3. Worked in collaboration with others in assessing the applicability of selected management theories, etc. to their own and others’ identified practice problems.

A4. Reflected on the impact of their learning on their practice of management, and their future development as a management practitioner.

 

B. Cognitive skills

B1. Identify and draw upon appropriate forms of prior learning relating to the development of their management practice.

B2. Apply relevant theoretical knowledge of management to a practical problem.

B3. Collaborate with peers’ practitioners to, and begin to, critically evaluate the applicability of selected management theories etc.

B4. Reflect productively on the development of their practice of management.

 

C. Practical and professional skills

C1. Communicate their understanding of management theory and its application to practice in writing.

C2. Work independently on identifying issues and situations in the workplace and apply academic theories and concepts to these to gain a deeper understanding of them.

 

D. Key transferable skills.

D1. Use of a range of tools and websites for finding and recording information online: internet browsers, search engines, copy/ paste, e-portfolios and download functions

D2. Communicate with peer learners via synchronous and asynchronous online media.​

Course Title

Fundamentals of Accounting

Course Description

This module provides a broad introduction to accounting study at the university level. It covers the fundamentals of financial and management accounting as well as the essential skills, knowledge and ethics required to be a professional accountant. Fundamentals of Accounting module is required for all business with accounting track. It is strongly recommended that students study this module before Financial accounting (B291) and Management accounting (B292). ​​

Course Objectives

​​​​​​​It aims to equip students with the essential principles of measuring management performance and improving financial planning, control and decision-making. Students can gain an understanding of financial reports through their preparation, based on the double-entry bookkeeping system which is essential for the management of any organisation.  ​​

Course Outcomes

​A. Knowledge and understanding

A1: Awareness and understanding of the role of accounting in business and other organisations and of its theory, principles, concepts, practices, techniques, ethics, limitations, and techniques central to bookkeeping and accounting.


A2: Demonstrate the ability to prepare financial statements based on application of accounting concepts, regulations and principles.

A3: Demonstrate understanding of the types of costs and how they behave in order to calculate cost-volume-profit relationships,

A4: Demonstrate understanding of management's decision-making process as it relates to product pricing, production, adding and dropping, etc.

A5: Demonstrate understanding of the types of budgets and be able to prepare operating budgets, financial budgets and capital budgets.

A6: Demonstrate understanding of the responsibility centers and balanced scorecard.



B. Cognitive skills

B1: Review and illustrate the purpose, context and environmental influences and constraints on financial accounting and business practices.

B2: Explain the balance sheet equation, the basic financial statements and the information conveyed in each of the statements.

B3: Explain the steps in the accounting cycle for service and merchandising companies.

B4: Explain the relevant factors in making different decisions.

B5: Explain methods that don't use present value versus those that do use present value

B6: Explain the features of responsibility reports and differentiate between cost centres, profit centres and investment centres.


C. Practical and professional skills​

C1: Record transactions and events, and maintain accounting records as required for bookkeeping and accounting.

C2: Prepare basic financial statements based upon Generally Accepted Accounting Principles.

C3: Develop the general practical and professional skills of management accounting that can be used for personal and career goals.

D Key transferable skills 

D1: Use simple mathematics for the purpose of calculations in bookkeeping, accounting and preparing/analysing financial statements, including basic ratio analysis.


D2: Compare critically and use different approaches to issues and problems within management accounting.


D3: Communicate management accounting information effectively and appropriately.​


D4: Use fundamental business mathematics and other quantitative methods effectively and appropriately.

Course Title

Exploring innovation and entrepreneurship (A)

Course Description

This module provides students with a broad foundation in innovation and entrepreneurship. The course is composed of two parts A and B. Students will be introduced to core concepts of entrepreneurship and innovation. This module will focus on the skills required to create teams, build networks and to secure the necessary resources in the context of an innovative, entrepreneurial venture.

Course Objectives

​​​​​B205A academic aim is to introduce students to number of fundamental concepts and theories of entrepreneurial innovation. It also re-apply some generic business and management concepts in an entrepreneurial and innovation-related concept, with the aim of providing the necessary foundations for interested students to progress to a more in-depth study of specialist topics within this subject area during their level 3 studies. 


Study and employment skills will be integrated into the learning activities, with a particular focus on digital literacy, creative thinking and problem solving, team-working, persuasive communication and more general personal development and enterprise-related skills.

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1:  Demonstrate different forms of innovative and entrepreneurial practice around the world and at different scales, including: technological and social innovation; commercial and social enterprise; independent and corporate entrepreneurship.
A2: Demonstrate different research perspectives on innovation and entrepreneurship, recognising that these subjects can be studied at multiple levels of analysis.
A3: Critical understanding of core theories, concepts and frameworks that have been applied to innovation and entrepreneurship, with a particular focus on their implications for practice.
A4: Comparative understanding of the relationship between innovation and entrepreneurship, both at a conceptual and a practical level.




B. Cognitive skills

At the end of the module learners will be expected to:
B1: Conceptual understanding of the key components of innovative and entrepreneurial processes and practices kinds (i.e., in comparison with more routinised approaches)
B2: Apply appropriate innovative and entrepreneurial approaches that are likely to be appropriate in particular organisational contexts.





C. Practical and professional skills

​At the end of the module, learners will be expected to:

C1: As an independent learner, identify, search for and pursue entrepreneurial opportunities, with the aim of creating sustainable business models.
C2: As an independent learner, negotiate, influence, and gain legitimacy in an entrepreneurial setting.
C3: Critically engage in creative problem-solving.
C4: Recognise effective networking and persuasive communication skills.




D. Key transferable skills 

At the end of the module, learners will be expected to:
D1: As an independent learner, work constructively and ethically in entrepreneurial settings, which may be characterised by ambiguity, complexity and open-ended challenges.
D2: Display resilience and an on-going capacity to learn from direct personal experiences, and those of others.
D3: Collaborate and work in a team context while acquiring coordination and time management skills.

Course Title

Exploring innovation and entrepreneurship (B)

Course Description

This module provides students with a broad foundation in innovation and entrepreneurship. The course is composed of two parts A and B. Students will be introduced to core concepts of entrepreneurship and innovation. This module will focus on the skills required to create teams, build networks and to secure the necessary resources in the context of an innovative, entrepreneurial venture.

Course Objectives

​​​​B205B academic aim is to review number of fundamental concepts and theories of entrepreneurial innovation introduced in Part I of the course. It also re-applies some generic business and management concepts in an entrepreneurial and innovation-related concept. 

a comparative study of innovation and entrepreneurship in different contexts (Block 3), a simulated experience of entrepreneurial team-working and innovation (Block 4) and an opportunity for reflection and integration (Block 5).  Study and employment skills will be integrated into the learning activities, with a particular focus on digital literacy, creative thinking and problem solving, team-working, persuasive communication and more general personal development and enterprise-related skills.

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1:  Demonstrate systematic knowledge of different forms of innovative and entrepreneurial practice around the world and at different scales, including: technological and social innovation; commercial and social enterprise; independent and corporate entrepreneurship.
A2: Demonstrate critical understanding of different research perspectives on innovation and entrepreneurship, recognising that these subjects can be studied at multiple levels of analysis.
A3: Demonstrate detailed knowledge of core theories, concepts and frameworks that have been applied to innovation and entrepreneurship, with a particular focus on their implications for practice.
A4: Demonstrate comparative understanding of the relationship between innovation and entrepreneurship, both at a conceptual and a practical level.




B. Cognitive skills

At the end of the module learners will be expected to:
B1: Appreciate the key components of innovative and entrepreneurial processes and practices kinds 
B2: Apply appropriate innovative and entrepreneurial approaches in particular organisational contexts.





C. Practical and professional skills 

At the end of the module, learners will be expected to:
C1:  As an independent learner, identify, search for and pursue entrepreneurial opportunities, with the aim of creating sustainable business models.
C2: As an independent learner, Negotiate, influence, and gain legitimacy in an entrepreneurial setting.
C3: Critically engage in creative problem-solving.
C4: Recognise effective networking and persuasive communication skills.

​


D. Key transferable skills 

At the end of the module, learners will be expected to:
D1: As an independent learner, work constructively and ethically in entrepreneurial settings, which may be characterised by ambiguity, complexity and open-ended challenges.
D2: Independently find, critically evaluate and use a wide range of information, date or tools accurately in complex context and display resilience and an on-going capacity to learn from direct personal experiences, and those of others.
D3: Collaborate and work in a team context while acquiring coordination and time management skills.

Course Title

Understanding Customers

Course Description

This level 2 module provides intermediate/advanced conceptual and practical learning to students interested in the theory and practice of consumer behaviour in relation to the wider marketing context. This module aims to introduce students to theories, concepts and techniques guiding how contemporary marketing practitioners understand consumers and business buying behaviour.

Course Objectives

​​This module aims to introduce students to theories, concepts and techniques guiding how contemporary marketing practitioners understand consumers and business buying behaviour.


The content, activities and assessments are designed to help students to develop and demonstrate relevant skills for employment related to understanding customers including digital and information literacy skills. This will support the learner’s independence.

Course Outcomes

​A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1: Demonstrate systematic knowledge of selected concepts, models and processes related to consumer and business buyer behaviour, and their implications for marketing practice.
A2: Demonstrate critical understanding of essential theories of consumer and business buying behaviour.




B. Cognitive skills

At the end of the module learners will be expected to:
B1: Gather, evaluate and critically analyse information, ideas, concepts and quantitative and/or qualitative data related to customer behaviour, drawing on a range of current sources
 B2: Apply appropriate materials, practices and skills in accordance with theories, concepts and principles of customer behaviour in ways which show you understand their strengths and limitations.





C. Practical and professional skills

At the end of the module, learners will be expected to:

C1: As an independent learner, apply knowledge and understanding of customer behaviour to identify, critically analyse and solve marketing problems.
C2: Accurately and effectively communicate in a range of contexts and to different audiences, using the main concepts associated with customer behaviour.
C3: Demonstrate confident use of a range of digital practices (including tools and resources) to find, use, create and share appropriate data, information and knowledge.





D. Key transferable skills 

At the end of the module, learners will be expected to:
D1: Engage with professional skills and demonstrate an awareness of relevant ethical and business/commercial issues in relation to customer behaviour.
D2: Develop as an independent practitioner by planning your own workload, taking responsibility for reviewing progress and keeping to deadlines.
D3: Reflect on personal/career development in the context of your studies.

Course Title

Shaping Business Opportunities I

Course Description

B207A is a module offered to equip students with basic and fundamental concepts and theories about business functions, and it is designed to provide intermediate conceptual and practical learning to students in operations management, marketing and human resource management.

Course Objectives

​​​This module is designed to provide intermediate conceptual and practical learning to students in operations management, marketing and human resource management. ​

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1:  Develop a critical appreciation of the interactions between various business functions (operations management, marketing and human resource management) and the integrative complexity that shapes business innovation.
A2: Develop a critical understanding of why new products and services are imperative to contemporary business practice. Also to develop knowledge and understanding of external issues affecting the successful running of organizations, including how they compete in a global context.
A3: Develop knowledge and understanding of the elements required to build long-term success in organizations, and how students can contribute to the fostering of long-term value creation.
A4: develop knowledge and critical understanding of the theories, concepts and models of different business functions (operations management, marketing and human resource management).




B. Cognitive skills

At the end of the module learners will be expected to:
B1: Select and critically analyse information relevant to a particular problem or issue related to business and management.
B2: Evaluate and compare competing perspectives, theoretical models and concepts in the context of practical situations
B3: Gather and synthesise material from a variety of sources in constructing arguments applied to business and management





C. Practical and professional skills

At the end of the module, learners will be expected to:

C1: Communicate in a professional manner in written work, face to face and online. Plan, monitor and review progress as independent learner and as a team member.
C2: Develop an awareness of ethical issues and professional standards relevant to business and management




D. Key transferable skills 

At the end of the module, learners will be expected to:
D1: Search for and use relevant digital and non-digital information from sources other than the module materials.
D2: Compare critically and use different approaches to issues and problems within business management. Engage in critical reflection.
D3: Consolidate an understanding of academic language and literacy practices in order to effectively engage with the academic knowledge and skills of Level 5 study.​

Course Title

Shaping Business Opportunities II

Course Description

B207B is a module offered to equip students with basic and fundamental concepts and theories about business functions, and it is designed to provide intermediate conceptual and practical learning to students in operations management, marketing and human resource management.

Course Objectives

​​​​​This module is designed to provide intermediate conceptual and practical learning to students in operations management, marketing and human resource management. ​

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1:  Develop a critical appreciation of the interactions between various business functions (operations management, marketing and human resource management) and the integrative complexity that shapes business innovation.
A2: Develop knowledge and understanding of the elements required to build long-term success in organizations, and how students can contribute to the fostering of long-term value creation.
A3: develop knowledge and critical understanding of the theories, concepts and models of different business functions (operations management, marketing and human resource management).



B. Cognitive skills

At the end of the module learners will be expected to:
B1: Select and critically analyse information relevant to a particular problem or issue related to business and management.
B2: Evaluate and compare competing perspectives, theoretical models and concepts in the context of practical situations
B3: Gather and synthesise material from a variety of sources in constructing arguments applied to business and management.





C. Practical and professional skills

​At the end of the module, learners will be expected to:

C1: Communicate in a professional manner in written work, face to face and online. Plan, monitor and review progress as independent learner and as a team member.
C2: Develop an awareness of ethical issues and professional standards relevant to business and management.




D. Key transferable skills 

At the end of the module, learners will be expected to:
D1: Search for and use relevant digital and non-digital information from sources other than the module materials.
D2: Compare critically and use different approaches to issues and problems within business management. Engage in critical reflection.
D3: Consolidate an understanding of academic language and literacy practices in order to effectively engage with the academic knowledge and skills of Level 5 study.

Course Title

Financial Accounting

Course Description

This course is the first of two modules leading to the Professional Certificate in Accounting (K01). We strongly recommend that you study this course before Management accounting (B292), but both courses can be studied independently. This is a Level 2 course and students need to have a good knowledge of financial accounting, obtained either through Level 1 study with the AOU or by doing equivalent work at another university. Ideal preparation for this course would be our Level 1 course Fundamentals of Accounting (B124).

Course Objectives

​​​This is the course for students if they want a route into the accountancy profession or need to gain fundamental accounting skills for a management or other role. Students will gain an understanding of how financial statements are prepared and develop the skills to prepare financial statements. Students will explore differences in financial accounting for different businesses, building an understanding of the frameworks underpinning accounting and audit practice.​

Course Outcomes

​A. Knowledge and understanding

A1: Demonstrate understanding of the role and importance of accounting in the various types of business and other organisations.

A2: Demonstrate understanding of the accounting regulatory framework in the UK and EU as well as within the context of international financial and capital markets.

A3: Demonstrate understanding of the qualitative characteristics of financial accounting information, accounting concepts and principles.

A4: Demonstrate the ability to prepare financial statements based on application of accounting concepts, regulations and principles.

 

B. Cognitive skills

B1: Review and illustrate the purpose, context and environmental influences and constraints on financial accounting and business practices (Unit 1). B2: Explain, analyse and apply the mechanism of double-entry bookkeeping and the accounting cycle (Unit 2). B3: Identify, classify, measure and summarise the elements of financial statements applying accounting principles and concepts (Units 3 and 4). B4: Explain and interpret the purpose, form and content of the three main financial statements; income statement, balance sheet and cash flow statement (Unit 5). B5: Explain and evaluate the need for ethics in the behaviour of accountants and the need for independent auditing in the reporting process of public and large enterprises (Unit 6). B6: Explain and review the relations between corporate governance, auditing and financing (Unit 7).

 

C. Practical and professional skills

C1: Record transactions and events, and maintain accounting records manually and gain some familiarity with computerised accounting software (Units 3 and 4).

C2: Prepare periodic financial statements for sole traders, partnerships, non-profit organisations and single-entity private and public limited companies (Unit 5)

 

D. Key transferable skills.

D1: Use simple mathematics for the purpose of calculations in bookkeeping, accounting and preparing/analysing financial statements, including basic ratio analysis.


 

Course Title

Management Accounting

Course Description

This is a level 2 course and students need to have a good knowledge of financial accounting obtained either through level 1 study with the AOU or completing equivalent work at another university. This is the course for students if they want a route into the accounting profession or need to gain fundamental accounting skills for a management or other role. The overall aim of this module is to help students learn and interpret management accounting information. You may be undertaking this module to prepare for a career as an accountant working in or with organizations, as part of a degree or as a stand- alone module.

Course Objectives

B292 academic aim is to introduce students to number of fundamental concepts and theories of Management Accounting in order to guide managerial decision making by individuals and business units. It also develops the students’ knowledge of Management Accounting as well as skills in problem-solving, decision making relating to aspects of planning, costing, budgeting, evaluating. B292 also prepares students for advanced Management Accounting concepts. After studying the course, the students should be able to:

 

• Demonstrate understanding of the nature of management and the role of management accounting in the management process.
• Demonstrate understanding of the different types of costs and the role of costs in decision making.
• Demonstrate understanding of how inventory is accounted for and managed within the organization, and the methods for calculating the cost of different types of products, processes and services.
• Demonstrate the ability to prepare budgets.
• Demonstrate understanding of the management and the influence of economic factors and economic analysis on management decision making.


 

Course Outcomes

A. Knowledge and understanding

A1 : Demonstrate Understanding of the nature of management and the role of management accounting in the management process.


A2: Demonstrate the understanding of the different types of costs and the role of costs in decision making.


A3: Demonstrate understanding of how inventory is accounted for and managed within the organization and the methods for calculating the costs of different types of products , processes and services..


A4: Demonstrate the ability to prepare budgets.


 

B. Cognitive skills

B1. Understand the nature of organizations, the process of management and the role of information (including accounting information) in managing organizations. (Unit 1).


B2. Understand the nature of cost analysis for planning and decision making and be able to apply and explain the techniques covered. (Unit 2).


B3. Understand and explain the costing and accounting methods and    systems which provide the management of an organization with relevant and reliable information on which to base decisions. (Unit 3).


B4. Explain the budgetary process and illustrate in detail a method of preparing budgets for planning and control purposes. (Unit 4).



C. Practical and professional skills

C1: Understand the use of marginal costs , cost volume –profit Analysis and contribution analysis in costing and price decisions.
C2:Calculate costs using the job , process and contract costing
      Methods , calculate the cost of a product or service from basic
      Information using batch and process costing.

C3:Prepare budgets and calculate the main variances used in
     Variance analysis.

C4:Be able to prepare accounting statements for planning and
      Control.

C5: Be able to prepare periodic reports


 

D. Key transferable skills.

D1:Demonstrate understanding of the nature & types of costs

D2: Calculate Break-even points in units and in turnover.

D3: The use of Activity based costing as a more exact method

In indirect cost allocation.


D4:Demonstrate ability to prepare different types of budgets​


D5: Work with qualitative & quantitative data drawing appropriate conclusions based on findings.​​

Course Title

Financial Analysis and Decision Making

Course Description

Effective financial decision making is crucial every successful organisation. This module will equip you with the tools and techniques that facilitate good financial decisions in order to achieve organisational goals, financial appraisal techniques used to evaluate investment projects and evaluate multiple investment options, how to value stocks, bonds and real estate, and the commonly used derivative instruments and their role in managing risk.

Course Objectives

​​This course aims to achieve varied, multiple, and wide range objectives, which include:

• The different types of organisations that feature in today’s economy and their goals
• The avenues through which organisations raise and allocate financial capital
• Financial appraisal techniques used to evaluate investment projects and evaluate multiple investment options
• How to value stocks, bonds and real estate
Commonly used derivative instruments and their role in managing risk.

Course Outcomes

A. Knowledge and understanding

At the end of the module learners will be expected to gain knowledge and understanding of:


A1. Develop knowledge and critical understanding of the relevance of organisational and financial structures and systems, and of the various sources and uses of finance
A2. Demonstrate knowledge and understanding of financial techniques, risk estimation and management within an organisation
A3. Develop knowledge and understanding of how financial concepts interact with related disciplines, such as statistical analyses and economics.
A4. Understand, describe and evaluate the sources, costs and risks associated with the financing of investments. 
A5. Apply and critically evaluate advanced techniques for investment appraisal.




B. Cognitive skills

At the end of the module learners will be expected to:


B1. Develop the ability to integrate information and use reasoned approaches to select relevant information and analytical techniques in simple and complex settings.
B2. Demonstrate skills in gathering, evaluating and interpreting financial data and information 
B3. Demonstrate skills in developing an argumentative claim and supporting a point of view using appropriate information and theoretical concepts 
B4. Demonstrate skills in the effective use of appropriate academic language.
B5: Use fundamental business mathematics and other quantitative methods effectively and appropriately.




C. Practical and professional skills

​At the end of the module, learners will be expected to:

C1. Apply appropriate decision-making techniques in financial and risk analysis 
C2. Analyse and critically evaluate real financial data
C3. Identify and reflect on key issues that might arise within organisations with respect to financial and risk management approaches.
C4. Use tools and techniques of financial management to  improve managerial decision making




D. Key transferable skills 

At the end of the module, learners will be expected to:
D1. Relate financial analysis and risk management techniques and concepts to organisational and professional practice 
D2. Reflect on how financial analysis and decision making can inform practice and next steps of career progression and development
D3. Engage with feedback appropriately and develop independent learning skills.
D4: Evaluate performance using benchmarks and appropriate measures of return on investment.

Course Title

Marketing and Society

Course Description

This course explores the theory and practice of responsible marketing, addressing the interrelated areas of corporate social responsibility and marketing ethics and the emergent area of social marketing. It examines the impact of established marketing techniques and practices on the promotion of social well-being and behavioural change. You will identify key ethical issues involved in marketing decision-making and the responsibilities of organisations to their stakeholders, including the wider community. Elements of marketing management (such as communications, research and planning) are examined within this wider framework at both a domestic and international level.

Course Objectives

​​​​Marketing and Sociology. It is a level three course of the B.A. (Hons) in Business Studies with marketing degree. ​

This course will develop student's ability to synthesise arguments and assumptions from a variety of sources and perspectives, critically evaluate them and apply relevant concepts in a range of contexts. In particular, student will learn concepts, theories and debates about the roles and responsibilities of marketing in society:


• Identification and critical analysis of relevant issues involved in responsible marketing
• Application of marketing thinking to health and social behaviour
• Application of responsible marketing to own professional context
• Sensitivity to the problems and challenges in both commercial and social marketing.
• Explore how marketing concepts and techniques can be applied to the marketing of social issues as opposed to the more traditional area of commercial marketing;
• Examine how social marketing approaches can change behaviour in order to achieve socially desirable goals;
• Illustrate, through case study examples, the application of concepts and techniques to 'real world' social marketing problems. 
  
The course is a new development in the optional courses of the BA Business Studies Programme.  Marketing in Society will build upon the students understanding of aspects of marketing gleaned from earlier courses within the programme but will focus on the importance of responsible marketing. 

Students will learn to integrate and use information and/or data appropriately in complex contexts. They will also learn to recognise the limitations of knowledge in the area. The course will provide you with opportunities to develop skills in effective communication of ideas and arguments to relevant audiences. You'll be encouraged to manage your learning and reflect on your development as an independent learner. 

The principal learning method used in the course will be problem-based. Usually, students will encounter a short or long case study. They will be expected to make sense of, discuss, analyse, synthesise and evaluate issues and possibilities in the case study. You'll do this by applying your existing knowledge and any new knowledge you can gather from the supplied textbooks, journal articles, electronic sources and course participants. You'll gain knowledge and understanding in the areas of ethics, corporate social responsibility, social marketing, and ethical issues in commercial marketing. The way you are assessed and what you will be assessed on will mirror how you learn and what you learn; the assessment will constitute part of the learning.

Course Outcomes

​A. Knowledge and understanding

A1: To understand and apply concepts, theories and debates about the roles and responsibilities of marketing in society to real life situations

A2: Apply marketing thinking to the field of health and social behaviour

A3: Demonstrate an understanding about ethics and marketing

A4: Green and environmental marketing, sustainability, fair trade and ethical consumption

 

B. Cognitive skills

B1: Evaluate the relevance of course concepts to a variety of other contexts

B2 Synthesise and critical evaluate arguments and assumptions from a variety of sources and competing perspectives

B3. Recognise the limitations of knowledge in the area

 

C. Practical and professional skills

C1: Apply responsible marketing to their own professional context or one they are familiar with C2:Demonstrate a sensitivity to the problems and challenges in both commercial and social marketing

 

D. Key transferable skills.

D1: Identify and critically analyse relevant issues involved in responsible social and commercial marketing

D2: Effectively communicate ideas and arguments to relevant audiences

D3: Integrate and use information and/or data in complex contexts

D4: Manage own learning and reflect on their development as an independent learner​

Course Title

Managing across organisational and cultural boundaries

Course Description

B325 is offered as an option at level 3 in the awards: BA (Hons) Business Studies; BA (Hons) Leadership and management. The course aligns well within the educational aims of these programs by developing “the student’s interest in and knowledge of the world of business”. By providing students with the opportunity to draw on their own experience and critically engage with theory with theory relevant to managing across organisational and cultural boundaries, it supports the program’s aim of developing “graduates who bring to their employment in business or organisations of any sort, a range of critically important and highly valued skills”. B325 will complement other courses within the existing suite of courses offered within management and business studies. It will embrace all learners irrespective of their level of attained experience and position within their own organisation.

Course Objectives

The aim of the course is fairly to provide students with ways if understanding and analysing different organisational, inter- organisational and international context and the ways in which such different contexts influence individuals’ experience of work. Secondly, the course aims to provide students with knowledge and understanding of themes and challenges pertaining to organising and managing across this different context; managing aims, power, politics, trust, cultural diversity and the darker side of organising. The course embassies the relationships between theory and practice; putting emphasis on the theoretical underpinnings and debates surrounding the themes whilst at the same time requiring students to draw on their own experience. Achieving the intended learning outcomes (covering both knowledge and skills) fully supports this dual aim.​​

Course Outcomes

​A. Knowledge and understanding

A1: Inter-organisational collaboration, organisational behaviour, and international management theories and concepts relevant to managing across organisational and cultural boundaries. 

A2: Themes and challenges pertaining to organizing and managing across intra, inter-organisational and international contexts including the management of aims, power, politics, trust, cultural diversity and the darker side of organising.

 

B. Cognitive skills

B1: Use conceptual frameworks to describe functions of organising and managing in and across organisational and international contexts.

B2: Identify and critically assess different perspectives on managing and organising.

B3: Synthesise, critically evaluate and challenge course relevant theories of inter-organisational collaboration, organisational behaviour, and international management.

B4: Critically evaluate theories in relation to personal experiences, organisational, inter-organisational and international setting with which you are familiar and the relative standpoints of others within different contexts.

 

C. Practical and professional skills

C1: Use and adopt relevant concepts and theories to practically engage with a range of problems and issues in the work place.

C2: Use specific inter-organisational collaboration, organisational behaviour, and international management knowledge, cognitive and key skills developed during the course to enhance individual work / practice.

 

D. Key transferable skills.​

 D1: Read and interpret information presented in a variety of forms including academic journals, books and on-line text.

D2: Articulate ideas and communicate effectively using appropriate interorganisational collaboration, organisational behaviour, and international management theories and concepts. D3: Identify and ask questions appropriate to the exploration and complex concepts. 

D4: Engage in reflective, experiential and collaborative learning in face to face and virtual context.​​

Course Title

Advanced Financial Accounting

Course Description

This module covers selected advanced financial accounting topics. It introduces different types of inter-entity relationships and related accounting issues and accounting treatments. Students will learn how to prepare, read, analyse and evaluate the consolidated financial statements based on the guidelines provided under the relevant Accounting Standards.

Course Objectives

​​​​​It aims to provide students with the required knowledge of various advanced financial accounting topics that include accounting for business combination, intercompany transactions, consolidations methods, foreign currency transactions, translation of foreign currency financial statements, hedge accounting, and accounting for branches in accordance with the latest accounting standards.


​

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1: Demonstrate understanding of current accounting standards and practice pertaining to business combinations.
A2: Demonstrate understanding of foreign currency transactions, exchange rates, and hedge accounting 
A3: Demonstrate understanding of different translation methods of foreign currency financial statements and Accounting for branches.





B. Cognitive skills

At the end of the module learners will be expected to:
B1: Review and illustrate the different consolidation methods used in business combination. 
B2: Explain the implications of exchange rate fluctuations on importing and exporting transactions denominated in foreign currencies. 
B3: Acknowledge the different translation methods of foreign currency financial statements and its effect on company financial statements. In addition to recognize the special features that necessitate accounting procedures tailored for branches.
.


C. Practical and professional skills

​At the end of the module, learners will be expected to:
C1: Prepare the consolidated financial statements at date of acquisition and at date subsequent to acquisition


C2: Prepare the required journal entries for importing and exporting transactions denominated in foreign currencies and demonstrate the implications for the buying and selling companies


C3: Prepare the translated financial statements under different translation methods. Recording the required entries in accounting books of home office and branch and distinguish between alternative methods of billing merchandise shipments. In addition to preparing combined financial statements for home office and branch.




D. Key transferable skills 

​At the end of the module, learners will be expected to:
D1: Develop effective written and oral communication skills relevant to advanced financial accounting topics.

Course Title

Sustainable enterprise and innovation

Course Description

This level 3 module provides intermediate/advanced conceptual and practical learning to students interested in the theory and practice of entrepreneurship and innovation in relation to sustainability context. B327 is a module addressing sustainability underpinnings (i.e., the TBL approach), the societal impacts of entrepreneurship and innovation, and sustainable enterprise challenge.

Course Objectives

​​​This module aims to: 
• Enable learners to develop independent research and online collaborative skills necessary to engage in enterprise and innovation practices in new and existing organisations. 
• Encourage students to do so by articulating how entrepreneurship and innovation can be used to satisfy individual goals/objectives while contributing to solving societal problems in an ethical and sustainable manner. 
• Explore the theoretical and practical connections between the distinct yet closely-interrelated fields of study.

​

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1: Demonstrate systematic knowledge and understanding of sustainable forms of innovative and entrepreneurial ventures within a range of specialist areas, such as Engineering, science and information technology; Creative, leisure and cultural industries; Health and social care. 
A2: Demonstrate critical understanding of entrepreneurship and innovations within a specialist real world setting, recognising that specialist areas have to be explored at multiple levels of analysis. 
A3: Apply core theories, concepts and frameworks of innovation and entrepreneurship to understand the strategy, process and operations of enterprises at different stages of their life cycle.
A4: Demonstrate critical discussion of the impact of innovation and entrepreneurship on society, both at a conceptual and a practical level, including ethics and sustainability, economic and social benefits to you, the economy and local communities.


B. Cognitive skills


At the end of the module learners will be expected to:
B1: Evaluate the distinctive roles played by start-ups and established enterprises in the process of developing and commercializing various forms of innovations.
B2: Evaluate the responsibilities of founders, managers, employees and directors within particular types of sustainable enterprises and innovations, including roles and rewards.
B3: Apply concepts from enterprise and innovation to critically analyse and evaluate solutions to a variety of societal challenges.




C. Practical and professional skills

At the end of the module, learners will be expected to:
C1: Work independently and as part of collaborative teams to develop attributes and capabilities for entrepreneurial success in a complex and changing environment.
C2: Critically evaluate and reflect on student’s own career development objectives.




D. Key transferable skills 

At the end of the module, learners will be expected to:
D1: Create and apply conceptual thinking for the process of enterprise development.
D2: Independently find, critically analyse and design competitive and sustainable strategies for developing and introducing innovations into particular markets.
D3: Negotiating, influencing, and agreeing roles and rewards within founder teams in entrepreneurial settings, doing so in a legitimate ethical manner.
D4: Appropriately plan and solve problems in entrepreneurial and innovative settings.

​

Course Title

Marketing in Action

Course Description

The B328 module is built around marketing communications as a fundamental marketing practice and is informed by insights from practitioners. In this module, you will cover a range of topics related to marketing practice and will be encouraged to cultivate a broad spectrum of skills pertaining to marketing, employability and professional practice.

Course Objectives

​​​In this module you will cover a range of topics related to marketing practice and will be encouraged to cultivate a broad spectrum of skills pertaining to marketing, employability and professional practice. The content, activities and assessments are designed to help you develop and demonstrate your mastery of these skills. You will be asked to reflect on and document your skills as you progress through the module; this will enable you to record and evidence them for future use. Many of these skills, such as cultivating creativity and staying up to date with developments, will have benefits to you beyond the practice of marketing.​

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1 : Demonstrate systematic knowledge and understanding of marketing communication theory and practice 
A2 : Demonstrate systematic knowledge and understanding of approaches to marketing research and staying up-to-date about developments in the marketing discipline and societal trends
A3 : Demonstrate critical understanding of responsible and ethical marketing




B. Cognitive skills

At the end of the module learners will be expected to:
B1 : Evaluate and integrate evidence and theory and apply them to marketing practice
B2 : Apply appropriate professional marketing skills in an unpredictable and/or specialised context
B3 : Appreciate the potential uncertainty, ambiguity and limits of knowledge in marketing practice




C. Practical and professional skills

At the end of the module, learners will be expected to:

C1 : As an independent learner, plan, monitor and evaluate your own learning and seek ways to improve your performance and prospects

C2 : Recognise the importance of developing both technical and non-technical skills and of learning from feedback and self-reflection
C3 : Critically engage with practical and professional marketing skills and demonstrate an awareness of relevant responsible and ethical issues in marketing practice




D. Key transferable skills 

At the end of the module, learners will be expected to:
D1 : Create and evaluate a marketing communications campaign and materials for different organisations and brands
D2 : Independently find, critically evaluate and use a wide range of information, data or tools accurately in complex contexts
D3 : Collaborate with others to achieve joint outcomes.

Course Title

Leadership in a changing world

Course Description

B329 provides the opportunity to learn about leadership in dynamic risky times as to develop as sense of positive leadership. Technological changes, social networking and their impact on leadership skills are assessed allowing to discover new emergent styles of leadership needed to improve the status quo.

Course Objectives

​​By the end of the module, students will be able to:



develop your critical thinking, problem solving and storytelling skills;
explain leadership related concepts to different audiences (academic, professional, the general public) and using a wide range of media;
reflect on their own leadership potential and capabilities.         ​
​

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1: Identify leadership functions and concepts  
A2: Recognize leadership in turbulent times. 
A3: Acquire knowledge of developing leadership opportunities.
A4: Acquire knowledge of leadership challenges.




B. Cognitive skills

At the end of the module learners will be expected to:


B1: Differentiate between previous concepts of leadership learned and leadership in precarious times.
B2: Examine different environments while referring to leadership in turbulent times such as socio-political environment, populism, multicultural world, etc. 
B3: Evaluate the role of diversity, positive relationships and collaborations, mobilizing followers, coping with conflict and change, in developing leadership activities. 
B4:  Examine the impact of resistance leadership, activist leadership, leadership and social change.  




C. Practical and professional skills

​At the end of the module, learners will be expected to:



C1: As an independent learner, deal with leadership in turbulent times through case studies, projects, etc. 
C2: Recognize leadership opportunities and apply them to case studies, work, etc. 
C3: Critically engage with leadership challenges and propose practical ways to overcome them.




D. Key transferable skills 

At the end of the module, learners will be expected to:


D1: Independently develop their critical thinking, problem solving and storytelling skills.
D2: Evaluate leadership related concepts to different audiences (academic, professional, the general public) and using a wide range of media. 
D3: Exercise leadership and communicate ideas clearly to convince others and responsibly challenge their classmates having other ideas, opinions, or methods of solving. 
D4: Reflect on their own leadership potential and capabilities.

Course Title

Asset Pricing and Corporate Finance

Course Description

This course is aimed at students who are interested in understanding asset pricing and corporate finance. It provides a theoretical framework used to address issues in project appraisal and financing, the pricing of risk, securities valuation, market efficiency, capital structure, and mergers and acquisitions. It provides students with the tools required for further studies in financial intermediation and investments.

Course Objectives

​​​This course provides a theoretical framework used to address issues in project appraisal and financing, the pricing of risk, securities valuation, market efficiency, capital structure, and mergers and acquisitions. It provides students with the tools required for further studies in financial intermediation and investments.​​

Course Outcomes

​

A. Knowledge and understanding

A1: understand the mathematics of portfolios and how risk affects the value of the asset in equilibrium under the fundaments asset pricing paradigms

A2: Understand how Managerial Incentives Affect Financial Decisions

A3: explain the characteristics of derivative assets (forwards, futures and options), and how to use the main pricing techniques.

A4: understand and explain the capital structure theory, and how information asymmetries affect it

A5: understand how corporate governance can contribute to firm value A6: discuss why merger and acquisition activities exist

 

B. Cognitive skills

B1: analytical skills based on using the key capital budgeting techniques

B2: Critical thinking, analysis and synthesis: ability to understand and use financial information and to critically analyze corporate performance based on financial information.

B3: valuating risk effects on assets using asset pricing.

 

C. Practical and professional skills

 

C1 : evaluating projects through capital budgeting techniques

C2:  enabling students to do problem-solving and risk valuation using appropriate quantitative and qualitative skills including data analysis, interpretation and extrapolation.

C3:  explaining the characteristics of derivative assets (forwards, Futures and options).

  

 D. Key transferable skills.

 

D1: Effective communication, both orally and in writing, of information, arguments and ideas.

D2:  Problem-solving and decision-making using appropriate quantitative and qualitative skills including data analysis, interpretation and extrapolation.

D3:  Effective performance in a team environment both in face-to-face and/or virtual contexts. D4:  Develop an appropriate understanding of the student’s needs to develop as a learner and devise strategies to address these.​


 

Course Title

Management accounting and finance

Course Description

B391 is a module that provides an opportunity to explore the understanding of the management accounting and financial dimension into the contexts of international financial markets, investments, and managerial decision making within organisations. The content of the module is designed to develop a thorough understanding of the discipline and to stimulate students’ interest in key management accounting and international financial concepts and issues managers face within contemporary organisations. The module seeks to support students in the practical application of the skills and techniques acquired. Alongside theory reflecting contemporary developments in management accounting and international financial research, students are offered the chance to reflect on real world events.

Course Objectives

​​The aim of the B391 module is to provide students with an insight in management accounting and finance on a more advanced level and have deeper knowledge and understanding about the various concepts. Students will be updated concerning the more recent development in management accounting and finance. The module will enable students to take part in the design and use of management accounting systems in organizations and be able to relate management accounting to issues discussed in other tracks like marketing, incentive systems (management as well as international business. After studying the course, the students should be able to: 

1. To situate the role of strategic management accounting and finance within the broader content of organizational and industry differences.
2. Understand the techniques that play an important role in the formulation and implementation of budgets, control, project appraisal and financing of organisations.
3. Understand the international financial environment.
4. Understand and use a range of contemporary management accounting and finance techniques.​

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1: Demonstrate an understanding of the relevance of organisational and financial structures and systems
A2: Demonstrate knowledge and understanding of financial techniques, risk estimation and management within an organisation
A3: Apply appropriate decision making techniques in financial analysis
A4: Understand and assess how financial concepts interact with related disciplines, such as statistical analyses and economics




B. Cognitive skills

At the end of the module learners will be expected to:
B1: Demonstrate skills for gathering, evaluating and analysing relevant data and information.
B2: Evaluate and integrate effective use of financial techniques (and relevant related concepts) to analyse organisational scenarios.




C. Practical and professional skills

At the end of the module, learners will be expected to:

C1. Critically engage with management accounting and international financial management techniques and concepts to organisational and professional practice
C2. As an independent learner, demonstrate competence in the core management accounting and financial management and analysis techniques and the core organisational, financial and economic concepts.




D. Key transferable skills 

At the end of the module, learners will be expected to:


D1. Independently identify and analyze organizational problems; analyze and evaluate real financial data
D2.  Independently identify and reflect on key issues that might arise within organizations with respect to international financial management approaches
D3. Interpret, use and evaluate relevant data and information.

Course Title

Advanced Management Accounting

Course Description

The module offers students the opportunity to continue their studies in the BA Business Studies after they have completed the B291 & B292 modules. It builds on the knowledge and skills students have learned in B292 by focusing on theories, concepts and techniques at a more advanced level. The learning outcomes also include a critical evaluation of the theories and techniques and their application in ambiguous settings using case study approach. Business entities operate in economic turbulent environments. Under these constraints, decisions taken by managers of business units can vary and differ depending on the manager’s and the company’s pursuit of goals and objectives. Proper economic analysis and use of appropriate techniques and tools are therefore mandatory for managers and decision makers. The module can be used to understand strategy and to situate the role of strategic management accounting within the broader content of organizational and industry differences using theories, tools, techniques and relevant case studies and examples. Basic skills of quantitative proficiency is required in order to understand pricing decisions techniques, financial measures of performance, investments , EVA , Variance analysis , budgeting costing etc. This module provides students with a solid base of Advanced management Accounting study and practice.

Course Objectives

​​​The aim of the module is to give students insight in management accounting on a more advanced level and have deeper knowledge and understanding about management accounting issues including its problems and difficulties. Students will be updated concerning the more recent development in management accounting and the emergence of new methods and their effects in organizations. The module will enable students to take part in the design and use of management accounting systems in organizations and be able to relate management accounting to issues discussed in other tracks like marketing, incentive systems (management as well as international business. After studying the course, the students should be able to:  ​
1. To situate the role of strategic management accounting within the broader content of organizational and industry differences.
2. Understand management accounting techniques that play an important role in the formulation and implementation of business strategy.
3. Understand what strategies organizations use to finance their activities.
4. Students will be introduced to financial risk management and the strategic implications of financing the organization.
5. Be familiar with a range of contemporary cost management techniques. 
6. Able to evaluate strengths and weaknesses, discuss issues regarding implementation and effectiveness and assess various strategic options. Identify the main characteristics of different market types (perfect competition, monopoly and oligopoly) and predict price and output outcomes.
   

Course Outcomes

​A. Knowledge and understanding

A1 : Understand the role of strategic management accounting and apply a strategic analysis framework in simple complex settings.

A2 :Critically select , apply and evaluate management accounting techniques in strategic costing and pricing including value chain analysis , activity based costing and business process optimization approaches. 

A3: Understand, describe and evaluate the sources , costs and risks associated with the financing of investments.

A4: Apply and critically evaluate advanced techniques for investment appraisal.

A5: Explain, apply and evaluate methods of accounting control and performance evaluation for the purpose of improving strategic and operational performance of organizations.

 

B. Cognitive skills

B1: Develop the ability to integrate information and use reasoned approaches to select relevant information and analytical techniques in simple and complex settings.

B2: Compare critically and use different approaches to issues and problems within management accounting.

B3: Communicate management accounting information effectively and appropriately.

B4: Use information and communication technologies appropriately and effectively.

B5: Use fundamental business mathematics and other quantitative methods effectively and appropriately

 

C. Practical and professional skills

C1: Apply digital technologies to analyse data using strategic management techniques, e.g spread sheets. 

C2: Frame problems in ambiguous settings independently .Identify and critically select appropriate information both from digital and print sources to address these. 

C3: Use a combination of electronic applications to communicate analysis and findings.

C4: Use tools and techniques of management accounting to  improve managerial decision making.

 

D. Key transferable skills.

D1: Provide students with knowledge and understanding of management accounting techniques that play an important role in in the formulation and implementation of business strategy.

D2: Examine two key areas of financial management of organizations and link them to the management accounting and strategic activities of organizations.

D3: Build on the material already studied by students on investment appraisal, adding theoretical depth and a critical evaluation of the techniques. 

D4: Evaluate performance using benchmarks and appropriate measures of return on investment. ​

Course Title

Managing 1: Organizations and People

Course Description

This module is designed for managers, aspiring managers, team leaders and supervisors; it uses activities and problem-solving to take you through core topics in organizational behavior and human resource management. Topics include organizational context and culture, stakeholders, management roles, recruitment and induction, performance management, motivation, team work, managing operations and change. These are focused primarily on your own work situations and practices, whether these are in the commercial, public or voluntary sectors.

Course Objectives

​By the end of the course students will be enabled to critically reflect on and analyse workplace situations and their own ways of managing. It is ‘solution oriented’ to help students to not only understand work situations from a manager’s perspective, but also to help them to work out what to do, given that they may not be in charge of the organisation they work for. As they work through activities, problems and solutions, they will question the idea that there are single solutions or issues or that there is ‘one best way’. they will come to understand the constraints, choices and demands that operate and learn when to work within them and when and how they may be able to bring about change.​​

Course Outcomes

A. Knowledge and understanding

Module 1 : Managing

A1: the role and context of managerial work with particular reference to the development of own practice. 

A2: managerial skills ( including problem solving , decision making, information gathering treatment and presentation)

Module 2: 

A3: Key processes of people management, incorporating the recruitment and development of staff and the management and leadership of individuals, teams and change.

A4: Behavioural aspects of the management of leadership of individuals, teams and change.

 

 B. Cognitive skills

 B1:apply management concepts to work context.

B2: analyse and critically reflect on work practice and professional self knowledge.

B3: solve management problems through the use of the analytical skills including problem identification, analysis, logic, thinking and judgement to the advantage of one's own organization.

 

C. Practical and professional skills

C1: Setting objectives for developing and implementing   Operational plans for the area of responsibility.

C2: Reviewing and evaluating performance and practice. 

C3: reflecting and questioning. 

C4: presenting and reporting information.

C5: problem solving, innovation and decision-making. 

C6: Managing business  processes.  

 

D. Key transferable skills.

D1: Use interpersonal skills including those involved in team working and collaborating.

D2: communicate effectively , using management vocabulary, both orally and in writing  and listen actively .

D3: Gather, handle , present and use information effectively; analyse and evaluate numerical data and information for specific purposes; use information technologies. 

D4: Demonstrate numeracy and literacy 

D5: Learn how to learn with an emphasis on self-monitoring and progress towards independent learning.​

Course Title

Managing 2: Marketing and Finance

Course Description

Main elements and realities of a manager’s job and explains how one can develop and organize himself to be effective and successful in his role. Managing in modern organizations is not easy: no context is the same; the ‘right’ decision in one organization may be the ‘wrong’ one in another, or at another time. There is no ‘one best way’. However, there is also ‘received wisdom’ – tried and tested practices and behaviours that are usually effective in bringing about the result a manager wants. These are included in this module where appropriate. But even ‘good practice’ needs adaptation: time or resources may be in short supply and a manager may have to do the best he or she can with what’s available. This is the art of management: doing what’s possible in the best way possible in the circumstances to achieve, through others, the goals for which an organization is striving.

Course Objectives

​​​​​B629- Managing 2: Marketing and Finance will cover core topics in Marketing and Finance.  Topics include; assessing the external environment, consumer relationship, market research, product/service analysis, price, promotion and delivery, quality, consumer expectations and satisfaction, financial planning and monitoring through budgets, cash flow, profit and loss.  All these topics will focus primarily on student’s own work situations and practices. The teaching and learning strategy of this module is problem-based. Through this approach, the module aims to develop the skills an effective manager needs: such as analysis, constructing sound arguments, critical and reflective thinking, problem identification and solving, active listening and communication, sourcing and presenting information, and report writing. The course is a management development vehicle that aims to help student perform more effectively as managers.  It does so by:

• Increasing student’s foundation management knowledge and competencies
• Providing a repertoire of theories, concepts, and techniques to apply in different management setting -Helping students understand their individual management role, its context and nature of their interventions in their organizations
• Encouraging student to be reflective practitioners, applying independent and inquisitive learning in the workplace
• Enabling students to understand the discourse of specialist and senior managers better, so that they can hold more confident and informed conversations with them, work more effectively with and where appropriate challenge them.

Course Outcomes

A. Knowledge and understanding

A1: Client communications, relationships, the role of marketing information and the development of value.

A2: Marketing planning, service quality with particular reference to own practice.

A3: Understand how financial information can be used to support managerial decision making (i.e. the relevance of the generation and reporting of financial information)

A4: Understand the importance of costs costing and budgeting processes in managerial decisions A5: Have a good understanding of how business concepts relate to real life businesses, organizations

A6: Importance of performance management for organisations

 

 B. Cognitive skills

B1. Apply management concepts to work contexts

B2. Analyse and critically reflect on work practice and professional self-knowledge

B3. Solve management problems through the use of analytical skills including problem-identification, analysis, logic, critical thinking and judgment to the advantage of one’s own organization

B4. Communicate effectively, using management vocabulary, both orally and in writing and listen actively. Use interpersonal skills including those involved in team working and collaborating    

B5. Gather, handle, present and use information effectively; analyse and evaluate numerical data and information for specific purposes; use information technologies B6. Demonstrate numeracy and literacy and Learn how to learn with an emphasis on self-monitoring and progress towards independent learning B7. Critical thinking, analysis and synthesis.

 

C. Practical and professional skills

C1. Setting objectives for, developing and implementing operational plans for  area of responsibility 

C2. Reviewing and evaluating performance & practice

C3. Reflecting and questioning C4. Presenting and reporting information

C5. Problem-solving, innovation and decision-making by using tools and techniques and models C6. Apply key concepts  to managerial decision making the  Managing of  business processes​


 

D. Key transferable skills.

D1. Use interpersonal skills including those involved in team working and collaborating     

D2. Communicate effectively, using management vocabulary, both orally and in writing and listen actively

D3. Gather, handle, present and use information effectively; analyse and evaluate numerical data and information for specific purposes; use information technologies

D4. Demonstrate numeracy and literacy 

D5. Learn how to learn with an emphasis on self-monitoring and progress towards independent learning​

Course Title

Financial Strategy: Valuation, Governance, and Ethics

Course Description

This course, compulsory for direct entrants to the MBA program/Finance track, is concerned with the relationship between an employer and one of its key stakeholder groups; the providers of funds. This relationship is vital to the strategic decision making process of any employer. The overall aim of this course is to give the participants the skills to tackle: 1) how can the financial management of an organization best reflect its internal reporting and governance regime, 2) understand the different sources of finance in the capital structure, 3) evaluate projects with different levels of risk and returns, 4) how can we value an organization, 5) the module also provides learners with the knowledge to explore ethical issues encountered in finance profession. Therefore, Finance is one of the most important functional areas of business. It relates to other business functions (such as operations, marketing, human resource management, and accounting) through its role. For example, finance enables the purchase of equipment, the buying of raw materials, enables production to estimate demand, enables promotion, and it plays a key role in the growth of the company.

Course Objectives

​​This module enables students to:

• understand the fundamentals of financial analysis and corporate finance theory.
• assess alternative methods for valuing companies.
• evaluate financial projections of projects and carry out sensitivity analysis.
• analyse financial statements and carry out valuation of companies.
• interpret the implications of corporate governance, agency theory and the related role of stakeholders.
• apply quantitative finance and its practical applications to project appraisal, company valuation, methods, and risk management.
• identify the core features of Islamic finance.
  

Course Outcomes

​A. Knowledge and understanding

At the end of the module, learners will be expected to:

A1: Understand the scope of financial knowledge and its application within a wide range of national and multinational organisations

A2:  Understand the implications of corporate governance, agency theory and the related role of stakeholders.

A3: Understand quantitative finance and its practical applications to project appraisal, company valuation methods and risk management

A4: Understand organisational performance in terms of return on investment, investment risk and capital structure management. 

A5:   Understand the core features of Islamic finance  





B. Cognitive skills

At the end of the module learners will be expected to:

B1: Carry out research in finance area drawing on the published empirical finance research.

B2: Be able to forecast key accounts appropriately.

B3: Evaluate implications of capital structures for company valuation. 

B4: Demonstrate how to evaluate results and take decisions.



 C. Practical and professional skills


At the end of the module, learners will be expected to:

C1: Be able to monitor the efficiency of a company over time.

C2: Show how corporate performance is measured.

C3: Appreciate how organisations implement their capital appraisal procedures.

C4: Be familiar with the main methods of company valuation.

C5: Take decisions efficiently by using appropriate quantitative and qualitative techniques.

C6: Make use of the organisation's resources in highly efficient and effective way





D Key transferable skills 

At the end of the module, learners will be expected to:

D1: Demonstrate effective research skills and carry out financial calculations for use in corporate finance decisions, including the use of computer spreadsheets.

D2: Draw lessons from investigations and analyses of financial statements.

​D3: work independently, reflecting on own actions and thoughts, and make effective use of constructive feedback. 


D4: Acquire the skills for use of information technology.

D5: Demonstrate effective oral and writing skills. 

Course Title

Investment and portfolio management

Course Description

This course is an elective for the direct entrants to the Finance track of the MBA programme. The scope of this course relates to an overview of theory and practice in the field of investment management which is a highly successful and diverse sector in the global economy. The overall aim of this course is to introduce the participant to the world of investments by providing the necessary theoretical knowledge, and analytical skills to evaluate different investment alternatives and enable them to construct optimal portfolios in a risk-return sense, including the use of derivatives. This includes bonds, equities, and alternative investments. It will also provide an understanding of the key factors affecting investment decision making, such as investment objectives and constraints, behavioural and ethical issues, and an understanding of the different institutions involved in portfolio management. Overall this course will build an understanding of the complex aspects of investments and portfolio management which is an increasingly important area in the study of finance.

Course Objectives

​​This module enables students to:


• Understand the fundamentals of investments and portfolio management theory.
• Assess alternative methods for the valuation of bonds and equities.
• Understand the risk/return relationship for both securities and portfolios.
• Interpret the implications of using derivatives and learn how they are used for hedging.
• Apply quantitative investment theory and its practical applications to measuring performance of portfolios and investment funds.
• Identify different asset classes and suitable asset allocation in creating portfolios.​

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1: Understand investment objectives and constraints of different types of investors.
A2: Understand the trade-off between risk and return, and measure performance for securities and portfolios.
A3: Gain knowledge in valuing individual bonds and equities using a range of approaches.
A4: Gain an understanding of structured products, that is, combinations of securities and derivatives which deliver a particular risk and return combination.
A5: Gain knowledge in different asset classes and their characteristics to be able to create a portfolio with a suitable asset allocation.




B. Cognitive skills

At the end of the module learners will be expected to:

B1: Carry out research in the field of portfolio management drawing on the published empirical finance research.

​B2: Be able to create portfolios with suitable asset allocation.

B3: Evaluate risk and return trade-offs in securities and portfolio and using hedging for risk mitigation.

B4: Demonstrate how to measure performance of portfolios and different types of investment funds.  




C. Practical and professional skills

At the end of the module, learners will be expected to:

C1: Be able to monitor the performance of an investment portfolio.

C2: Show how to evaluate the risk and return trade-off in investments.

C3: Create structured financial products to mitigate various financial risks.

C4: Be familiar with the method of valuing all types of securities.

C5: Take investment decisions efficiently by using appropriate quantitative methods in the evaluation of portfolio performance.

C6: Make use of the organization's resources in highly efficient and effective way by creating investment portfolios with suitable asset allocation.






D Key transferable skills 


At the end of the module, learners will be expected to:

D1: Demonstrate effective research skills and carry out investment portfolio creation and risk mitigation for use in corporate investment decisions.

D2: Demonstrate how various investment objectives and constraints affect investment portfolio optimization.

D3: work independently, reflecting on own actions and thoughts, and make effective use of constructive feedback.

D4: Acquire the skills for use of information technology.

D5: Demonstrate effective oral and writing skills.

Course Title

The Human Resource Professional

Course Description

B863 is a postgraduate course and is one of a series of optional courses offered to all students who progress to Stage II of the AOU MBA program/ mandatory for those who are to specialize in human resource management. This module will consider the role and contribution of the HR professional and the skills needed to be effective in this role. Students will consider the implications of recent research findings in the field of human resource management for their own practice, for example in increasing levels of engagement and improving performance, in acting ethically and in managing change. They will compare this with the practice of HR professionals in other contexts, drawing on case studies and the experience of their fellow students working in different geographical areas and sectors; and they will also look at the development over time of thinking about the role of HR professionals in order to understand how this may influence current thinking. The emphasis throughout will be on considering what HRM practices are associated with positive organizational outcomes. Students will develop and practice the skills they will need to be effective as an HR professional, including as a leader and a senior manager. These include self-management, leading and working in teams, making decisions, managing and communicating information, including financial information, consultancy skills and helping others to learn. They will also develop postgraduate study skills and digital literacy skills. Perhaps most importantly this module will develop students’’ skills as a reflective practitioner, committed to continuously learning from reflection on their practice and on the critical application of new theories and ideas to inform this practice. Collaboration skills of the students with all functional areas of an organization (accounting, human resources, operations, production, marketing, information technology, etc.) will be improved.

Course Objectives

The primary aims of this course are: To understand the role of the HR professional, the nature of professionalism and approaches to addressing ethical dilemmas To review recent research and to assess its relevance for practice in a range of contexts To assess the relevance of theory for practice and apply it where appropriate to improve practice To review theoretical approaches to leadership and team-working and to develop the skills needed to be effective as a leader and as a team member To critically assess the range of concepts and issues that are associated with managing performance in the workplace, and the interrelationships between these factors  To develop the skills and understanding needed to address change management issues and to work at a strategic level in the organization    To develop skills essential for HR work such as: leading and working in teams, making decisions, managing financial information, communicating effectively, and helping others to learn   Unit-2 review the diverse and changing ways in which the management of people and of work has been approached evaluate research which has contributed to thinking about human resource management and human resource development review the diverse ways in which the range of HR services may be delivered in the workplace and across organizations evaluate the skills which HR specialists need in order to make an effective contribution review the people-management activities provided by line managers and by HR specialists assess how HR specialists can demonstrate their value in the workplace.   Unit-3 explain and evaluate the meanings of a profession, professionalization, and professionalism explain how notions of professionalism are related to the role of HR and HR practice        evaluate the effectiveness of codes of professional conduct in the promotion of professionalism review the different approaches to ethics and how ethical issues can be seen to arise in the context of organisations explore the types of ethical issues that may arise within the HR context recognize some of the various ethical frameworks that can apply to human resources in different organisational, sectoral and cultural contexts develop your ability to reflect on your own personal ethics and how they may be managed within the role of HR and HR practice. HRM, professionalism and ethics   Unit-4 plan your own personal development and record your progress in meeting these planned improvements reflect on your practice to support your skill development evaluate some dimensions of personality and individual differences and their role in shaping your professional identity evaluate and apply self-management skills, particularly in relation to self-organisation and managing work-life balance distinguish between groups and teams evaluate and apply the skills needed to work effectively in groups and teams.   Unit-5 recognize and debate the different theoretical traditions that inform understandings of contemporary leadership debate and critically evaluate ideas about the characteristics of effective leadership assess the importance of leadership from an HR perspective evaluate your own preconceptions about leadership and leadership skills reflect on and develop your own leadership skills as an HR professional.   Unit-6 assess the importance of the concepts of commitment and motivation in the workplace, and the associated concept of the 'psychological contract' understand, explain, and evaluate the meaning of employee engagement and its different components evaluate the methods and practices which aim to improve performance in the workplace through securing employee engagement assess how organisational change and flexibility in the workplace may impact on performance in the workplace evaluate the key ideas behind the notion of a Performance Management System (PMS) and examine performance management approaches more generally discuss the possibilities and limitations of PMS and the strengths and weaknesses of your own organisation's systems using your own investigations critique how performance management in general is practiced and be able to diagnose and recommend change using your own investigations and those of your tutor group analyse the problems surrounding the construction of different elements of PMS after reflecting on your own organisation's PMS and your experience of it.   Unit-7 identify your own areas of strength and your development needs in the skills areas covered in this unit evaluate and apply theories and methods of consultancy, mentoring and coaching assess how the concepts of power and conflict affect negotiation, decision making and conflict resolution processes make sound and justifiable decisions and solve problems more effectively evaluate and apply theories and methods of decision-making and problem-solving etc to HR and wider organisational scenarios demonstrate enhanced IT proficiency and understanding of the place and uses of IT in the workplace and in relation to HR interpret financial information and manage financial resources.

Course Outcomes

​A. Knowledge and understanding

At the end of the module, learners will be expected to:

A1. Gain an understanding of the theoretical and practical aspects of human resource management to formulate strategies that will enable organizations to achieve both operational and strategic goals related to the organization's human capital.

A2. Define, explain, illustrate and reason with the key role of the HR professional and approaches to addressing ethical dilemmas.

A3. Identify the linkages between HRM functions and operations and performances in the workplace and leadership





B. Cognitive skills

At the end of the module learners will be expected to:

B1. Skills to manage communication initiatives to create and implement human resources initiatives and programs that achieve organizational goals

B2. Critical thinking and problem-solving skills by assessing and interpreting source materials, evaluating arguments, examining, and applying both case-based and real-world business, as consulting teams in the development of business and human resource management solutions.

B3. Collaboration skills with all functional areas of an organization (accounting, human resources, operations, production, marketing, information technology, etc.)



C. Practical and professional skills 

At the end of the module, learners will be expected to:

C1. Appraise and apply techniques in talent management that human resource professionals may use to facilitate effective position planning, talent selection, placement, compensation, and rewards, as well as retention.

C2. Reflect and comment in a way that demonstrates awareness of the different contexts that impact on the operation of HRM

C3.  Practice behaviour and performance that demonstrates enhanced competence in HR Skills, leadership, oral and written communication, critical thinking, problem-solving.

C4. Recognise the significance of ethical issues in HR practices and the management of people in the workplace.





D Key transferable skills 

At the end of the module, learners will be expected to:

D1. Gain skills necessary to work effectively in teams, assuming roles of leader and follower

D2. Learn through reflection on practice and experience.

D3. Demonstrate people management skills essential for HR work such as: selection interviewing; appraisal interviewing; disciplinary interviewing; delivering training; making presentations; project management; managing performance

D4.  Gain proficiency in communication skills, independent action and team working.

D5. Manage and communicate information using IT applications and software packages in accordance with the requirements of the Digital Information Literacy Levels Framework.   

Course Title

Human resource management in context

Course Description

In this module you will examine how HR policies and practices operate within multiple tiers and manifestations of economic, political and social context - at macro (societal and international) and micro (organisational) levels. In addition to developing analytical and practical skills in this specific domain, the module breaks new ground by incorporating resourcing and talent management as extended examples of HR practice and to illustrate how an intelligent understanding and reading of context by skilled HR professionals can help contribute to more informed choices. This module is part of a qualification that is intended to provide a route to professional membership of the CIPD if you wish to develop a career in HR management. It will also provide training in research and academic skills if you want to develop an academic career in the field of HR management.

Course Objectives

​The primary aims of this module are to:


• Examine how HR policies and practices operate within multiple tiers and manifestations of economics at and macro (societal and international) and micro (organizational) levels.
• Incorporate resources and talent management as extended examples of HR practices in order to illustrate how an intelligent understanding of context by skilled HR professionals can help contribute to more informed choices.
• Understand how HR strategies are related to business and corporate strategies.
• Develop a comprehensive understanding of the dynamic nature of global competition and its implications for HR practices.​​

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1:  To be able to understand the changing nature of Human Resource Management in relation to changing environmental context.
A2: Acquire knowledge about how HR specialists are located within multiple layers and patterns of managerial context.
A3: understand how HR strategies are related to business and corporate strategy in the dynamic nature of global competition.
A4: To be able to understand and explain the dynamic nature of external environment and in particular the social and the technological trends and their significance to HRM practices.




B. Cognitive skills

At the end of the module learners will be expected to:

B1: Think critically about the changing nature of HRM in relation to changing contexts.

B2: Analyze what is meant by inner and outer contexts and their significance for HR practitioners

B3: Identify and critically evaluate the points where HR practice and HR specialists are located within multiple layers and patterns of context, how HR strategies are situated within different market and quasi-market contexts, how the state and public sector contexts influence HR strategy and practice
B4: Think about how HR strategies are related to business strategies, the dynamic nature of global competition and its implications for HR practice.

​B5: Analyze how HR strategies can be informed by knowledge of labor markets and product markets locally, nationally, and internationally. 

B6: Analyze the dynamic nature of global competition and of social and technological trends and their significance for HRM practice.

B7: Identify the importance of regulatory, legal, and governmental factors for HRM. 



C. Practical and professional skills

At the end of the module, learners will be expected to:

C1: Construct resourcing and talent management strategies for different segments of the workforce, and an ability to contribute to diversity management and flexible working.

C2: Demonstrate skills in the management of the recruitment, selection and induction activities effectively and efficiently while operating within legal frameworks.

C3:  Be able to plan for short- and long- term talent deployment, for succession planning and to use information on employee turnover as the basis for developing staff retention strategies.

C4: Be able to lead and work in teams; make decisions; manage financial information; communicate effectively; and help others to learn.

C5: Have the ability to use digital literacy skills including accessing information through online databases and other online resources and developing skills in using social media through regular participation in online tutorials and discussion forums.






D Key transferable skills 


At the end of the module, learners will be expected to:

D1: Have effective communication skills (Oral and writing skills)

D2: Acquire the ability to draw lessons from analyses of problems associated with HR practices.

D3: work independently and in groups to achieve positive attitudinal interaction and making effective use of feedback.

D4: Acquire the key skills of the use of IT. 

Course Title

Managing in a changing world-Management

Course Description

The module provides you with the opportunity to develop and learn about managing and marketing in relation to your working life and personal practice. As an aspiring organisational decision-maker, you'll gain the knowledge and tools necessary to successfully take advantage of cutting-edge theories of management and human resource management. This will be linked to the values of collective responsibility, aesthetics and ethics. You'll become empowered to create responsible growth, across a range of private sector, public and not for profit organisations, while also critically reflecting on your own potential in terms of leadership and management practice. In addition, you'll explores the ways in which marketing can be used to more effectively help organisations to be both successful and forward thinking in a business environment that is quickly moving beyond traditional geographic, cultural and organisational boundaries. The module offers a developmental route appropriate for the first module of an MBA, which builds on and consolidates knowledge through a series of activities and text.

Course Objectives

​This module enables students to: 


Unit I:
• Demonstrate a sound knowledge of a wide range of perspectives on managing 
• Identify and evaluate some of the complex challenges and tensions facing contemporary managers 
• Employ traditional and contemporary ideas about managing to extrapolate your learning across private, public and not-for-profit sectors 
• Critically engage with everyday news items, synthesising academic ideas with practical action
• Evaluate the diverse range of media available for managing, communicating and maintaining relationships with employees and customers 
• Demonstrate how integrating academic theories across a wide range of organisational contexts can promote a reflective, thoughtful and considered approach for leading and managing people. 
​Unit II:
• Demonstrate a sound knowledge of a wide range of perspectives on marketing theory and practice 
• Understand the complex challenges and tensions facing managers as they seek to implement marketing ideas 
• Appreciate the different ways that marketing can help deliver a wide range of positive social benefits, and create economic value 
• Engage with traditional and contemporary ideas about marketing, including how to extrapolate your learning across private, public and not-for-profit sectors 
• Critically engage with everyday news items, synthesising academic ideas with practical action.​​​​
  

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to: ​


A1.  Demonstrate a sound knowledge of a wide range of perspectives on management and marketing. 


A.2 Identify and evaluate some of the complex challenges and tensions facing contemporary managers. 


A3. Appreciate the different ways that management and leadership can help deliver a wide range of positive social benefits and create economic value.

B. Cognitive skills
At the end of the module learners will be expected to: 
 
B1: Employ traditional and contemporary ideas about managing to extrapolate your learning across private, public and not-for-profit sectors.


B2: Critically engage with everyday news items, synthesising academic ideas with practical action. 


C. Practical and professional skills
At the end of the module, learners will be expected to: 
 
C1: Reflect on the multiple possibilities available that may facilitate a thoughtful and considered approach towards leading and managing people. 


C2: Use data from diverse actors and parts of the organisation to make effective decisions, while recognising the need to clarify and/or challenge underlying assumptions and limitations. 

D Key transferable skills 

At the end of the module, learners will be expected to: 
 
D1: Identify, challenge and analyse examples of ethical and unethical practices from the perspective of socially
responsible managers, employees and customers. 
D2: Assess how contemporary and future technologies might change the practice of managing.


D3: Evaluate the diverse range of media available for analysis in relation to managing and maintaining relationships


D4: Demonstrate how integrating academic theories across a wide range of organisational contexts can promote a reflective, thoughtful and considered approach for leading and managing people.

Course Title

Managing in a changing world-Marketing

Course Description

B870 Part B Managing in a changing world. While studying this module, you will be encouraged to develop, as well as challenge, your current knowledge and skills in order to meet the contemporary and rapidly changing areas of management, marketing, ethics and leadership. Using both independent and collaborative approaches to learning, this module will enable you to integrate and understand ways of managing these core business functions in the face of globalisation, technological advancements and other recent economic, social and political challenges. B 870 B Theme provides a coherent and strong conceptual narrative to the module. These overarching themes provide a way of relating different and disparate knowledge to a conceptually organised framework. The theme consists of, Unitarism and Pluralism, challenges the idea that there is one best way and the assumption that when we speak of ‘an organisation’ we are talking about one harmonious and homogenous entity.

Course Objectives

​This module enables students to: Unit III: Identify, challenge, and analyse examples of ethical and unethical practices from the perspective of socially responsible managers, employees, and customers Analyse the different ways that managing and leading can help deliver a wide range of positive social benefits and create economic value. Understand the complex challenges and tensions facing those managing in contemporary times Reflect on the multiple possibilities that may facilitate a thoughtful approach towards leading and managing people. Use data from diverse parts of the organisation to make effective decisions, while clearly surfacing underlying assumptions and limitations Critically engage with everyday news items, synthesising academic ideas with practical action Understand how reflective management practice, using academic theories and module themes, can promote learning across a wide range of organisational contexts.

Course Outcomes

​A. Knowledge and understanding

At the end of the module, learners will be expected to: 


A1.  Demonstrate a sound knowledge of a wide range of perspectives on management and marketing. 


A.2 Identify and evaluate some of the complex challenges and tensions facing contemporary managers. 


A3. Appreciate the different ways that management and leadership can help deliver a wide range of positive social benefits and create economic value.



B. Cognitive skills

At the end of the module learners will be expected to:

B1: Employ traditional and contemporary ideas about managing to extrapolate your learning across private, public and not-for-profit sectors.

B2: Critically engage with everyday news items, synthesising academic ideas with practical action.


 


C. Practical and professional skills

At the end of the module, learners will be expected to:

C1: Reflect on the multiple possibilities available that may facilitate a thoughtful and considered approach towards leading and managing people.

C2: Use data from diverse actors and parts of the organisation to make effective decisions, while recognising the need to clarify and/or challenge underlying assumptions and limitations. 



D Key transferable skills 


At the end of the module, learners will be expected to:

D1: Identify, challenge, and analyse examples of ethical and unethical practices from the perspective of socially

responsible managers, employees, and customers.

D2: Assess how contemporary and future technologies might change the practice of managing.

D3: Evaluate the diverse range of media available for analysis in relation to managing and maintaining relationships

D4: Demonstrate how integrating academic theories across a wide range of organisational contexts can promote a reflective, thoughtful, and considered approach for leading and managing people.

Course Title

Creating and sustaining value-Financial Management

Course Description

This course is an elective for the direct entrants to the Finance track of the MBA programme. The scope of this course relates to the central managerial aspects of understanding, creating, improving and sustaining value within contemporary organisations. This course will enable the participant to gain a greater understanding of how decisions and organisational performance can be optimised. This module will help you understand how different business functions, such as management accounting, financial reporting, operations management and business intelligence, contribute to sustainable value creation. Most importantly, the module moves beyond a treatment of functional areas, towards a systemic view of organisational functions. Through this systemic view, you will be able to expand your critical understanding of what constitutes organisational value and how a range of value perspectives can be implemented within diverse organisational contexts. By the end of this module, you should have a greater understanding of what creating and sustaining value is and be more confident in applying these ideas in your daily work life.

Course Objectives

​​This module enables students to: 

• Understand the fundamentals of making theoretically and empirically informed value transformations.
• Apply modeling and technology tools appropriate for the ways business organizations create value.
• Understand the cross functional issues relating to the ways organizations create and sustain value.
• Apply quantitative methods to quantify decision making in making changes to value chains.
• Understand the relations between operational processes, financial management practices and the ways that organisations create and sustain value.
  

Course Outcomes

​A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1: Understand value creation in organisations and its relationship to organisational performance.
​A2: Identify and analyse decision-making complexity in a range of product-focused and service organisations.
A3: Develop a theoretically informed understanding of the connections between strategy formulation, operational
Management and financial management.
A4: Understand how business intelligence creates value for organisations.


B. Cognitive skills

At the end of the module learners will be expected to:

B1: Carry out research in the field of creating and sustaining value drawing on the published empirical research.

B2: Critically collect and use valuable information and develop analysis and synthesis across different organizational functions.

B3: Identify problems and suggest sustainable solutions.

B4: Create value in organisations and quantify its relationship to organisational performance.




C. Practical and professional skills

At the end of the module, learners will be expected to:

C1: Be able to positively affect organizational performance by using strategies that contribute to sustainable value creation.

​C2: Build a systematic value creation framework that can be implemented within diverse organisational contexts.

C3: Create a complementary strategy that enhances the dynamic between the fields of operational and financial management.

C4: Use business intelligence and data to create value within business organizations.

C5: Create solutions for sustainable solutions for problems inherent in the value chain.

C6: Create a value proposition of the firm including the value chain, value-based management, shareholder value, and value metrics



D Key transferable skills 


At the end of the module, learners will be expected to:

D1: Demonstrate effective research skills and carry out sustainable value creation strategies within the value chain of business organization.

D2: Demonstrate how objectives of organizations affect the process of creating and sustaining value.

D3: Work independently, reflecting on own actions and thoughts, and make effective use of constructive feedback.

D4: Acquire the skills for use of business intelligence in creating value.

D5: Demonstrate effective oral and writing skills.

Course Title

Effective Strategic management

Course Description

This module B873 Effective strategic management in business and the public sector will provide the student with the necessary tools to become an effective strategic decision-maker. Students will learn about the strategic analysis of the organizational environment, strategic decision-making processes, and the implementation of preferred strategic choices. The module will also support the development of soft skills, which student will require both to progress in the qualification and succeed in the workplace by applying their learning to their own context. By the end of this module, student should have a greater understanding of what strategic management is and be able to apply their learning to your own workplace. This module intends to provide student's ways of increasing levels of engagement and improving performance, in acting ethically and in managing change. This module draws on case studies and the experience of their fellow students working in different geographical areas and sectors; and they will also look at the development over time of thinking about the role of strategy in order to understand how this may influence current thinking. The emphasis throughout will be on considering what Strategy practices are associated with positive organizational outcomes. Students will develop and practice the skills they will need to be effective as a Strategist, including as a leader and a senior manager. These include self-management, leading and working in teams, making decisions, managing and communicating information, including financial information, consultancy skills and helping others to learn. They will also develop postgraduate study skills and digital literacy skills. Most importantly this module will develop students’’ skills as a reflective practitioner, committed to continuously learning from reflection on their practice and on the critical application of new theories and ideas to inform this practice.

Course Objectives

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The aim of this Module is to:

Unit-1

• define strategy and distinguish strategic issues from operational issues
• examine the meaning of mission, vision, values, and corporate governance in a global context and link them to the strategy process
• distinguish strategy from public policy
• identify how strategy is linked to organisational performance
• conduct a stakeholder analysis
• design a non-market strategy for an organisation.

Unit-2

• examine the role of strategic analysis in business and public service organisations
• analyse external and internal factors of an organisation
• apply tools for strategic analysis, such as the Five Forces Model, strategic group analysis, the VRIO model and the VUCA framework
• use financial and non-financial indicators to evaluate the strengths and weaknesses of an organisation
• evaluate the implications of organisational analysis for strategy selection and implementation.

Unit-3


• evaluate the role that managers play in the decision-making processes of their organisations
• identify and analyse Porter's generic strategies
• define the concepts of 'business model' and 'business model innovation'
• list and assess the different types of headquarters strategies that exist
• examine why firms may decide to expand to new countries and how they can do so
• develop and select strategic options in business and public service organisations.

Unit-4


• identify and evaluate the barriers to strategy implementation in business and the public sector
• define organisational culture, organisational structure and control systems
• examine how organisations can successfully manage substantial strategic change
• evaluate the suitability of novel management practices invented by cutting-edge companies for other organisations.
  
  

Course Outcomes

​A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1. Demonstrate a systematic critical understanding of the theories and frameworks underpinning the strategy process at the different levels where strategies are developed in organisations, including the international context.
A2. Demonstrate a systematic and critical understanding of the appropriate theories and frameworks to systematically analyse the external and internal environments of organisations, as well as the associated stakeholders.
A3. Demonstrate a systematic critical understanding of the challenges, risks, and ambiguities related to the strategic decision-making process and the implementation phase.




B. Cognitive skills

At the end of the module learners will be expected to:

B1. Work with the appropriate data to generate information relevant to strategy development.

B2. Critically apply conceptual knowledge to the development of strategy in different situations and contexts.

B3. Apply appropriate information and theoretical concepts concisely and coherently to justify a point of view.


 



C. Practical and professional skills

At the end of the module, learners will be expected to:

C1. Make management decisions based on the evidence available.

C2. Develop as an independent and reflective management practitioner.






D Key transferable skills 


At the end of the module, learners will be expected to:

D1. Understand the ethical implications of management practice and respond to ethical issues as a socially responsible professional.

D2. Communicate effectively using a wide range of media.

D3. Reflect critically on learning from workplace practice.

Course Title

Finance for strategic decision making

Course Description

This module will provide you with the necessary tools to use financial information and other data for making management decisions. You will learn a range of accounting and data analysis techniques as well as being introduced to the workings of the financial markets. Additionally, the module will make use of Excel spreadsheets and discuss good spreadsheet practice. The module is designed for professionals from a wide range of contexts and backgrounds who need to actively to engage with the challenges of using financial and other quantitative information for making decisions.

Course Objectives

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This module enables students to:

• Decide what constitutes relevant information for making decisions.
• Take account of multiple, potential options, and assessing investment in a major capital project.
• Examine the various markets to access funds (stock, bond, foreign exchange and derivative) and consider the features of the instruments traded therein.
• Know about more strategic matters and consider how the actions of others might affect the decisions the company takes.
• Know the basics of data analysis.​​

Course Outcomes

​A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1: Apply a range of decision-making techniques to maximise value within organisations, operating within an economic financial context.
A2: Understand how organisations make decisions in both the internal and external financial and strategic contexts, with particular emphasis on financial markets.
A3: Understand the linkages between financial and strategic goals to evaluate the optimum resource allocation leading to value generation.




B. Cognitive skills

At the end of the module, learners will be expected to:

B1: Collate and assess the usefulness of various data in making financial decisions.

B2: Assess the strength and shortcomings of data and analytic methods and the behaviours of decision-makers.







C. Practical and professional skills

At the end of the module, learners will be expected to:

C1: Analyse and select appropriate decision-making tools and apply them to a range of scenarios.

C2: Reflect on the financial skills used and their applicability to the workplace and other financial contexts.






D Key transferable skills 


At the end of the module, learners will be expected to:

D1: Use an analytical toolbox for making optimal decisions in an entrepreneurial work environment.

D2: Explain and apply the decision-making techniques and knowledge via a range of media.

D3: Understand the importance of financial risk in effective leadership.

D4: Reflect critically on the knowledge acquired and it relation to workplace practice. Practical and/or professional skills.

Course Title

MBA project: leaders of change (Capstone)

Course Description

This module will build specialized expertise by putting the theory and central managerial aspects taught on the MBA into practice, engaging in a life-changing learning that can challenge students understanding of theories and management practices. Students will identify a real problem in an organization and look for a change that will help solve this problem. This will enable students to develop as leaders of change that go beyond mere applications of theoretical and practical skills to be reflective practitioners, critical thinkers, and independent professionals. In this module students study contemporary aspects of management and industry in depth, carry out high level research, utilize data, evaluate literature, and present their findings accurately and concisely.

Course Objectives

​At the end of Unit I, student will be able to: have an overview of what the module is about, its structure and assessment examine the nature of applied research in a management context and explain some different ways in which management theory can be seen as valid and making contributions to management practice identify and justify an organizational context for students' projects through assessment and analysis of external and internal factors refine students' ideas and develop research questions that help to understand the problem and change identified critically analyze organizational problem through relevant literature and theories. At the end of Unit II students will be able to: understand and manage practice-based research projects explain the various stages of a practice-based research project and outline a plan for producing theirs identify the most important stakeholders for the project and explore how to engage with them select the types of data that answer research questions manage any ethical issues which may arise during the project. At the end of Unit III students will be able to: plan and execute independent research-based management projects use research- and practice-based findings to advance management practice communicate results and practical recommendations clearly, comprehensively, and persuasively deliver informed and evidence-based written information on a management topic lead and manage change.

Course Outcomes

A. Knowledge and understanding

At the end of the module, learners will be expected to:
A1: Demonstrate a sound knowledge of a range of theoretical perspectives applied to a self-selected work problem and suggest a potential change
A2: Identify and manage complex problems that managers face
A3: Develop suitable ways that change can happen to deliver a positive outcome for a self-chosen work context​




B. Cognitive skills

At the end of the module learners will be expected to:

B1: Critically collect and use valuable information, develop analysis, and synthesise across different work functions

B2: Identify and critically analyse self-selected problems and develop actionable solutions 


 



C. Practical and professional skills

C1: Understand and respond to ethical considerations associated with practice-based research

C2: Exchange information and communicate research-based practices via a range of media

C3: Provide an effective and ethical change in a self-selected work problem

C4: Reflect critically on academic theories and apply them in a self-chosen work context 






D Key transferable skills 


At the end of the module, learners will be expected to:

D1: Develop appropriate ways to solve problems and implement change in a self-selected work context

D2: Devise and apply evidence-based approaches to managing change

D3: Develop as an independent and reflective management practitioner