Accounting is one of the most sought-after professions in the world of business and finance.

Careers in accounting include being an auditor, management accountant, financial accountant, tax accountant, budget analyst, public accountant, and working in the government sector.

Not only do our students get a solid academic background that prepares them for a competitive job market, but they are also offered an array of opportunities to enhance their academic careers after graduation. We have an exclusive partnership with the Institute of Chartered Accountants of England and Wales (ICAEW) to provide a Certificate in Finance, Accounting, and Business (CFAB).  In fact, our students can earn the CFAB qualification by passing just one exam because our accounting major program provides them with exemptions from five of the six ICAEW modules. 

Upon the completion of their degree, our students: 

• gain a foundation in the primary areas of the accounting discipline
• develop their communication skills, integrate and advance their technological skills
• critical thinking skills to analyze ambiguous situations and provide relevant business alternatives
• are able to obtain professional certificates such as Certified Public Accountant (CPA), Certified Management Accountant (CMA) and Certified Internal Auditor (CIA)

Degree Plan

Bachelor Of Science In Business Administration (BSBA)

The Bachelor of Science in Business Administration degree program provides students with a
45-credit hours core curriculum that offers a broad knowledge of business functions while
emphasizing their application in a global business environment. Imbedded in this core
curriculum is a business internship requirement that provides students with the opportunity
to experience the corporate world for the first time, to apply the knowledge gained
throughout their business program, and to plot a possible career path.
In addition to the business core, the student must complete a minimum of 30 credit hours in a
professional area constituting a major. The major allows each student to obtain in-depth
knowledge in accounting, economics, finance, information systems and business analytics,
management or marketing.
Students must also meet the minimum university requirements in general education courses,
the innovation and entrepreneurship requirement, as well as complete a minimum of nine
credit hours in free electives. With an appropriate choice of courses, students
can benefit from their free electives to complete a minor.
Students in the BSBA degree program complete a common two-year program in which they
are introduced to the foundation courses of each of the six subject areas constituting the
major offerings of the degree program, allowing students a more informed decision as they
work towards meeting the matriculation requirements of their major of choice (detailed in
Choice of Major later in this section of the catalog).
Program Objectives
SBA prepares undergraduate students for careers in business and for further education by
providing an American-style curriculum that applies global business perspectives to the
historical and cultural context of the Gulf Region. The BSBA degree program seeks to:
 provide students the theoretical foundations across business functions
 develop students’ understanding of ethical and social responsibility
 foster teamwork, interpersonal communication and leadership skills
 advance students’ critical thinking, analytical and problem-solving skills
 ensure proficiency in a chosen business discipline
Program Outcomes
Graduates from the BSBA degree program are expected to be able to:
 integrate the basic principles of economics, accounting, finance, management,
information systems,
 marketing and operations in the context of a global economy
 apply concepts and theories of ethics and social responsibility to practical business
dilemmas, recognizing the implications of management decisions for the interests of
key internal and external stakeholders
 demonstrate competency in teamwork, presentation, writing and leadership skills
through participation
• in group projects requiring industry analysis and using the latest business
communication tools

• evaluate business situations and critique managerial decisions using financial
statements, statistical tools, and other appropriate methods to organize, analyze and
present data
• examine common business scenarios using broad knowledge of a specific business
discipline, applying concepts, theories and models appropriate to their fields of study

Admission to the Program
Admission to the BSBA degree program follows the university’s undergraduate admission
requirements. Due to the quantitative emphasis of the business program, new students are
required to take the business school mathematics placement examination, in addition to
the English language placement test.
AUS students transferring into the program must have a minimum cumulative GPA of 2.00
and the permission of the Associate Dean for Undergraduate Programs. Further conditions
could apply. For information, please check with the head of the department housing the
major.
Degree Requirements
To qualify for graduation with a Bachelor of Science in Business Administration degree,
students must successfully complete the following minimum requirements:
• a minimum of 123 credit hours, including a minimum of 36 credit hours in courses at the
300 level or above, as follows:
- a minimum of 36 credit hours of general education requirements
- the innovation and entrepreneurship requirement: three credit hours
- 45 credit hours of core requirements
- a minimum of 30 credit hours of major requirements and major electives with a
minimum GPA of 2.00, including an approved internship for a minimum duration of
fifteen weeks (a minimum of 240 contact hours)
- a minimum of nine credit hours of free electives
• a minimum CGPA of 2.00
Accelerated Master’s Program (AMP) students may use a maximum total of six credit hours
from graduate-level courses, successfully completed while in the AMP, towards meeting the
major electives and/or free electives requirements, as it applies to their major. For details on
the AMP, please refer to the Accelerated Master’s Program section earlier in this catalog.
Graduation residence requirements must be met. For details, refer to Graduation
Requirements in the Academic Policies and Regulations section earlier in this catalog.

General Education Requirements (minimum of 36 credit hours)
Students in the BSBA degree program must successfully complete a minimum
of 36 credit hours as follows:

• a minimum of 15 credit hours in courses meeting the following requirements:
- history and culture of the Arab world requirement: three to six credit hours
- culture in a critical perspective requirement: three to six credit hours
- arts and literature requirement: three to six credit hours
- human interaction and behaviour requirement: three to six credit hours
• natural sciences requirement: a minimum of six credit hours in courses meeting this
requirement
• mathematics requirement: MTH 102 or MTH 103
• statistics requirement: satisfied through QBA 201
• communication requirement: a minimum of 12 credit hours in 100- level or above writing
(WRI) courses or 200-level and above English (ENG) courses meeting this requirement,
including ENG 204 and ENG 208
• ethical understanding requirement: satisfied through MGT 360
• discipline-specific writing intensive course requirement: satisfied through MGT 406
• oral proficiency requirement: satisfied through MGT 406
• information literacy requirement: satisfied through WRI 102 and ENG 204
• computer literacy requirement: satisfied through QBA 201
Innovation and Entrepreneurship Requirement (3 credit hours)
Students must successfully complete the following course:
• IEN 301 Innovation and Entrepreneurship Mindset
Core Requirements (45 credit hours)
Students in the BSBA degree program must successfully complete the
following business core courses:
• ACC 201 Fundamentals of Financial Accounting
• ACC 202 Fundamentals of Managerial Accounting
• BLW 301 Business Law
• BUS 100 Introduction to Business
• ECO 201 Principles of Microeconomics
• ECO 202 Principles of Macroeconomics
• ENG 225 Writing for Business
• FIN 201 Fundamentals of Financial Management
• ISA 201 Fundamentals of Management Information Systems
• MGT 201 Fundamentals of Management
• MGT 360 Business Ethics and Social Responsibility
• MGT 406 Business Policy and Strategy
• MKT 201 Fundamentals of Marketing
• QBA 201 Quantitative Business Analysis
• SCM 202 Operations Management
Major Requirements and Major Electives (minimum of 30 credit hours)
A minimum total of 30 credit hours of course work must be successfully completed in one of
the following

majors: accounting, economics, finance, information systems and business analytics,
management or marketing. Required and elective courses for each major are listed within
the corresponding major sections that follow. Students must successfully complete these
courses with a minimum CGPA of 2.00.
Internship
Students in the BSBA degree program must successfully complete a 3-credit hours internship
approved by SBA, as part of their major requirements, for a minimum duration of 15 weeks
(240 contact hours, with a minimum of 16 hours per week), normally starting in the summer
preceding their senior year and continuing into the following fall semester. For details on
internship eligibility and registration, please refer to Internship Registration under
Registration and Course Information in the Academic Policies and Regulations section of the
catalog.
Free Electives (minimum of 9 credit hours)
BSBA students must successfully complete a minimum of nine credit hours of free electives,
excluding MTH100.
AMP students may use graduate-level courses, successfully completed while in the AMP,
towards meeting the free electives requirement.

Proposed Sequence of Study

BSBA students complete a common first-year and second-year program, followed by the
sequence of study for their chosen major in their third and fourth years.
Students who, based on the results of their placement tests, are required to complete the
preparatory writing course (WRI 001) and/or the business mathematics preparatory course
(MTH 002) are strongly advised to complete a summer term at the end of their first year of
study to get back on track with the proposed sequence of study.
BSBA students are expected to follow the recommended sequence of study for their chosen
major. Students who do not follow the recommended sequence of study might require more
than four years to complete their program.

Choice of Major
Prior to starting their major courses, BSBA students must declare their choice of major. A
Change of Major Form must be submitted to the Office of the Associate Dean for
Undergraduate Programs for approval, by the last day of the 12th week of classes of the
semester in which the student will complete 60 credit hours. The approved form must be filed
with the Office of the Registrar by the end of the add and drop period of the semester in
which it will be effective. Students must meet the following minimum requirements:
• a cumulative GPA of 2.00 or above
• successful completion of at least 60 credit hours at the end of the semester in which the
choice of major is declared, with 21 credit hours completed from business core courses.
Credit hours may not include preparatory 00X courses or Achievement Academy Bridge
Program courses.
• passing of BUS 100
• passing of the 200-level business core course introductory to the intended major. Students
with an intended major in economics complete ECO 201 as the introductory 200-level course.
Further conditions could be required by the different departments.
Students are strongly advised to register for 300- and 400-level courses in their SBA major
field of study after having completed the above requirements.

Major in Accounting
This major prepares its graduates for positions in industry, public accounting, government
and not-for-profit organizations, as well as for graduate study. It provides students with a
foundation in the primary areas of the accounting discipline including cost accounting,
financial accounting, accounting information systems, assurance services, federal income
taxes and related business areas.
Students are also provided with an opportunity to develop their communication skills,
integrate and advance their technological skills, and to use critical thinking to analyse
ambiguous situations and provide relevant business alternatives. In addition, the accounting
major helps prepare students to obtain professional certifications such as Certified Public
Accountant (CPA), Certified Management Accountant (CMA) and
Certified Internal Auditor (CIA).
In addition to meeting the common BSBA graduation requirements (detailed earlier under
Degree Requirements), students in the accounting major must meet the following
requirements. Students must successfully complete courses taken as major requirements and
major electives with a minimum CGPA of 2.00.

Major Learning Outcomes
Upon successful completion of the BSBA degree program with a major in accounting,
graduates will be able to:

• integrate knowledge of theories and models, techniques, and practices from all of the
major business disciplines.
• describe accounting theories, principles, and techniques, and their effective role in
communicating accounting information for decision making
• demonstrate a comprehensive knowledge of audit framework, standards, and
procedures, and apply critical thinking in auditing financial statements
• use effective communication skills and appropriate technological tools to prepare and
present accounting information to its users
• apply data analytics techniques, self-learning, and research skills to gather, analyze,
critically evaluate, and effectively communicate accounting information to aid
business decision-making, and to solve business problems
• recognize the critical role of ethical standards, social responsibility, and internal
control in preventing fraudulent accounting activities
• develop skills in managing tasks under different conditions and taking responsibility
for decisions, with minimal guidance and in cooperation with others.
Major Requirements (21 credit hours)
• ACC 301 Intermediate Financial Accounting I
• ACC 302 Intermediate Financial Accounting II
• ACC 303 Cost Accounting
• ACC 305 Income Tax I
• ACC 360 Accounting Information Systems
• ACC 410 Auditing
• ACC 497 Business Internship: Accounting
Major Electives (minimum of 9 credit hours)
In consultation with their advisor, students must successfully complete a minimum of nine
credit hours in approved 300-level or above ACC courses not listed as major requirements.
AMP students may use approved graduate-level courses, successfully completed while in the
AMP, towards meeting the major electives requirement. Consult the online course catalog or
the online class schedule accessible via the AUS student information system to verify course
classifications.