General Outcomes

1. Apply knowledge in the business and humanities environment
2. Understand and appreciate the importance of the impact of globalization and diversity in modern organizations
3. Display professional and ethical responsibilities; and comply with regulations and code of ethics
4. Effectively use information technology
5. Effectively communicate and work within multi-disciplinary teams
6. Prepare and interpret
7. Analyze, infer and use of scientific thinking
8. Employ critical thinking skills in business situations
9. Effective time management
10. Self-management and control
11. Apply continuous improvement concepts

Specialization outcomes

1. Recommend to management appropriate accounting and financial techniques for planning and control in domestic or international settings.
2. Assess operating and financial policies that are legally compliant, adhere to accounting and control standards, and are ethically, culturally and economically
3. Plan effective external, internal, or information systems
4. Assess employee and organizational information and administration systems through the effective use of information technology which is culturally, legally and ethically appropriate.
5. Recommend initiatives geared towards improving effectiveness, efficiency and economy of processes, functions, employees, or businesses.
6. Assess programs, policies, and practices for alignment with overall organizational goals and objectives in both domestic and international contexts.
7. Demonstrate essential employability skills including: ability to collaborate with others, ability to integrate information cross-functionally, critical and creative thinking, self-evaluation of own performance and professional development needs, and leadership.

School of International Business (SIB) - ACCOUNTING AND INFORMATION TECHNOLOGY (Prerequisites and Work flow)
Course Code	Course Name	Cr. Hrs.	Prerequisites	Total Cr.
LEVEL (1)
LRA102	Introduction to Philosophy	2		17
LRA405	Key Skills Seminar 1	2
LRA401	Japanese Language 1	1
MTH112	Business Mathematics (1)	3
ECO111	Microeconomics	3
MGT111	Principles of management	3
ACC111	Accounting Principles	3
LRA402	Japanese Language 2	1	LRA401	16
LRA103	Fine Arts Appreciation, Drawing and Paintings	2
LRA101	Japanese Culture	2
ECO121	Macroeconomics with International Applications	3	ECO111
HUM121	Introduction to Human Behavior	2
MTH122	Business Mathematics (2)	3	MTH112
ACC121	Introduction to Management Accounting	3	ACC111
LEVEL (2)
LRA403	Japanese Language (3)	1	LRA402	18
LRA201	Introduction to Economics & Sustainable Development	2
LRA301	Environment and Earth Science	2
STA231	Business Statistics (1)	2	MTH122
MGT231	Organizational Behavior with International Applications	3	HUM121
LAW231	Business Law	2
MKT231	Introduction to Marketing	3	MGT111
ACC231	Intermediate Accounting (1)	3	ACC111
LRA202	Peace Studies	2		18
LRA406	Key Skills Seminar 2	2
LRAxxx	UR Elective (1)	2
LRA404	Japanese Language (4)	1	LRA403
HRM241	Human Resources Management	3	MGT111
STA241	Business Statistics (2)	2	STA231
FIN241	Introduction to Finance	3	ACC111
ACC241	Intermediate Accounting (2)	3	ACC231

LEVEL (3)
LRAxxx	UR Elective (2)	2		18
MGT351	Introduction to International Business	3	MGT111, ECO121
XXXXXX	FR Elective (1)	2
ACC351	Costing Systems	3	ACC111
ACC352	Introduction to Tax Accounting	2	ACC111
IME312	Operationsresearch (1)	3	MGT111, ACC111
ACC353	Accounting Applications Development	3
LRAxxx	UR Elective (3)	2
CRC361	Japanese Business and Management Practices	2		19
MGT324	Management Information Systems	3
IME316	Production and Operations management	3	MGT111 FIN241
FIN361	Financial Management and Control Systems	3
ACC361	Analysis and Design of Business Information Systems	3	MGT324
ACC362	Advanced Financial Accounting	3	ACC241
LEVEL (4)
LRAxxx	UR Elective (4)	2		18             16     140
MGT471	Strategic Management	3	MGT111, MKT231, FIN241, HRM 241
MGT472	E-Business	3	MKT231, MG324
ACC471	Database Design and Management	3	MGT324
ACC472	Senior Project (Internship 1)	4	LRA405, LRA406
ACCXXX	Specialization Elective (1)	3
IME421	Supply Chain and Logistics Management	3	IME312
ACC481	Advanced Management Accounting	3	ACC121
ACC482	Auditing Computerized Systems	3	ACC471
ACC483	Senior Project (Internship 2)	4	ACC472
ACCXXX	Specialization Elective (2)	3

Accounting and Information Technology Course Descriptions (38 Credit Hours):

Compulsory Courses Description:

ACC231 Intermediate Accounting (1)

Credits: 3 Hours Prerequisites: ACC111

This course focuses on the General framework and the details of the financial statements. It is an in-depth study of the process of preparing and presenting financial information about an entity for external users. Topics vary but typically include: The conceptual framework for financial accounting and reporting, the basic financial statements, accounting for current and non-current assets, and accounting for current liabilities.

ACC241 Intermediate Accounting (2)

Credits: 3 Hours Prerequisites: ACC231

This course is a continuation of intermediate accounting (1). The topics covered include accounting for long-term liabilities, stockholders‘ equity, and investments; revenue recognition; income taxes; pensions an postretirement benefits; accounting for leases; accounting changes and error analysis; statement of cash flows; and full disclosure. Students will also learn how to apply some of the many accounting and economic concepts they have learned to the analysis of a company‘s financial statements.

ACC353 Accounting Applications Development

Credits: 3 Hours Prerequisites: none.

The course aims to provide a holistic approach to developing computer applications with special focus on accounting applications. The course covers the application development life cycle which includes requirements analysis, modular program design, and testing. The course also discusses fundamental programming concepts which include variables, expressions, operators, control structures, and functions/methods. Moreover, fundamental data structures are discussed including primitive, composite data types, arrays, memory management and file processing. Having set these basic programming fundamentals, the course then discusses various development approaches which includes object-oriented, and service oriented design. Moreover, the course introduces essential open-source development skills. Finally, the course includes typical practical accounting problem sets from the industry in which students develop real applications through term projects. Throughout the course, one modern language will be used (e.g. Python) as it is generally easier to generalize to other languages after mastering a key language.

ACC361 Analysis and Design of Business Information Systems

Credits: 3 Hours Prerequisites: MGT324

The objective of this course is to introduce variety of new software used by analysts, designers to manage projects, analyze and document systems, design new systems and implement their plans. Topics covered include System Analysis Fundamentals, information requirements analysis, the analysis process, and the essentials of design, software engineering and implementation. The course introduces also a recent coverage of UML, wireless technologies and ERP; web based systems for e-commerce and expanded coverage on RAD and GUI design

ACC362 Advanced Financial Accounting

Credits: 3 Hours Prerequisites: ACC241

This course provides a foundation for understanding the conceptual and practical issues surrounding the accounting for fair values, business combinations, structured transactions, derivatives, and foreign operations. In addition to learning the current accounting rules for complex transactions, students will critically analyze the implications of how accounting standards influence the information available to financial statement users.

ACC471 Database Design and Management

Credits: 3 Hours Prerequisites: MGT324

This course concentrates on the principles, design, implementation and applications of database management systems. It is designed to help students understand the different issues involved in the design and implementation of a database system, and to study the physical and logical database designs, database modeling, relational, hierarchical, and network models. The course also helps students understand and use data manipulation language to query, update, and manage a database, develop an understanding of essential DBMS concepts such as: database security, integrity, concurrency, distributed database, and intelligent database, Client/Server (Database Server), Data Warehousing, and to design and build a simple database system and demonstrate competence with the fundamental tasks involved with modeling, designing, and implementing a DBMS.

ACC472 Senior Project (Internship 1)

Credits: 4 Hours

Prerequisites: LRA405, LRA406

This course and ACC483 provide students with practical and professional experience through work with approved organizations. It should prepare students for near-future job opportunities.

ACC481 Advanced Management Accounting

Credits: 3 Hours Prerequisites: ACC121

This course is designed to develop an appreciation for the uses of cost information in the administration and control of business organizations. Emphasis is on how accounting data can be interpreted and used by management in planning and controlling business activities. It examines the recent strategic solutions advanced in the areas of cost management, decision-making and performance management. Accounting computer problems involving preparation and completion of spreadsheets are integrated throughout the course.

Analysis of information is considered within the context of activity-focused-costing systems and the assessment of non-financial performance measures. The motivational effects of budgets, control processes and performance measures are considered. Issues in human information processing are introduced. Students engage in problem based learning applying strategies to conceptualize problems and formulate optimal solutions.

ACC482 Auditing Computerized Systems

Credits: 3 Hours Prerequisites: ACC471

This course is designed to enable students to work in the accounting profession. It presents a risk based approach to external auditing in the new computerized environment. In addition to the discussion of auditing standards and professional ethics, the course provides students with knowledge and skills needed to identify significant IT threats and described audit tests and procedures for evaluation internal controls. The course introduces students to the concepts and issues of internal control evaluation, analytical review and substantive tests in an IT environment.

ACC483 Senior Project (Internship 2)

Credits: 4 Hours Prerequisites: ACC472

This course is an extension of ACC472

Elective Courses Description

ACC484 Financial Statement Analysis

Credits: 3 Hours Prerequisites: ACC111

This course provides you with a systematic framework for business analysis and equity valuation using financial statement data and demonstrates how to apply this framework to a variety of investment, lending, and reporting decisions. The course is designed to improve your ability to assess a firm's financial performance to date through analysis of its financial statements and accounting policies, forecast the firm's future performance, and estimate the firm's intrinsic value implied by your forecasts. The course also integrates recent forecasting and valuation findings from academic research. The student should leave the course with the ability to generate reasonably accurate (or at least logically consistent) forecasts of a firm's future financial performance, including

revenues, earnings and free cash flows. The class also presents all the major valuation models in a unified framework so the student should be facile in moving between discounted cash flow models, residual income models and models based on market multiples such as price-earnings ratio and the market to book ratio.

ACC485 Lean Accounting Credits: 3 Hours Prerequisites: ACC121

Implementing the Lean Business System can sometimes send the wrong signals and even negatively impact financial results. This course teaches students how to showcase the value and competitive advantage of Lean initiatives in a company‘s financial reports.

The Lean Accounting course is designed to teach students why traditional cost management techniques do not support Lean thinking and how to develop a set of financial  reports,  including  ―Plain  English‖  financial  statements,  that  allow  the  user community to truly understand performance and what they need to do to improve.

ACC486 Software Tools Credits: 3 Hours Prerequisites: CSE352

A study of different types of software that would likely be used by accountants and other business people. May include word processing, spreadsheet, database, and presentation software, accounting software, tax software, and other types of tools that might be relevant.

ACC487 Accounting Information Systems

Credits: 3 Hours

Prerequisites: ACC121 - ACC241 – MGT324

This course provides an introduction to the development, operation, and auditing of accounting information systems (AIS), and explore the relationships between the AIS and business processes and internal controls, while providing practical experience with a commercial accounting package. The goal of this course is to introduce the student to accounting information system concepts including business processes and how the different accounting subsystems interact. The student will also be introduced to basic system documentation techniques and other AIS concepts.

ACC488 ICT for Social Good

Credits: 3 Hours Prerequisites: MGT324

This course will focus on the use of information and communication technologies to provide some benefits to the general public and society. Students will learn how to

make use of digital tools to enhance the efficiency of social programs. They will also learn new methodologies for project management and social innovation through case studies and collaboration with different companies.