AUL | Bachelor of Business Administration

Bachelor of Business Administration - Accounting (BBA)

Accounting Major Overview

Undergraduate Program specializing in the field of Accounting comprises a balance of various elements as given under six semesters in progression, case studies to enable practical applications in business situations from the real world, various methods of continuous assessment for each subject, students’ supervision and monitoring by our high competent staff & training professional sessions to improve our graduates’ qualifications and competences.

Program Description

The minimum credit hours required to earn a Bachelor Degree in Business Administration with concentration in Accounting is 98 credit hours consisting of:

University General Requirement: 2 Courses 6 Cr.
English Requirement: 3 Courses 9 Cr.
Business Common Requirement: 14 Courses 43 Cr.
Major Requirement: 10 Courses 28 Cr
Major Elective: 3 Courses 9 Cr
Free Elective 1 Course 3 Cr.

The cumulative GPA grade must be at least 2.00 in order to attain the relevant academic degree. Otherwise, students must repeat one or more courses to increase the cumulative GPA to at least 2.00.

In order to graduate with Honor, students must attain a GPA of 3.50 and above.

Continuing Education:

As we are always looking for the best to the Accounting students, we encourage our Accounting graduates to continue their education by enrolling in one of the following degree or certificates:

Master in Business Administration (MBA)
Lebanese Association for Certified Public Accountants (LACPA)
Certified Public Accountant (CPA)
Certifies Internal Auditor (CIA)
Certified Management Accountant (CMA)
Chartered Financial Analyst (CFA)

Academic Staff

Chairperson: Dr. Imad Faour

Chairperson Assistant: Ms. Mariam Takkoush

AUL Branches’ Coordinators

Jadra Branch Mrs. Nazleh Moussa

Dekweneh Branch Dr. Rabih Zotti

Sin El Fil Branch Dr. Shadia Sawaya

Tripoli Branch Dr. Shadia Sawaya

Kaslik Branch Mrs. Cynthia Sfeir

Chtoura Branch Mrs. Salma Rehimi

Career Opportunities:

Since accounting and auditing are necessary for a wide variety of institutions such as: government, banks, accounting & auditing firms, a Bachelor Degree in Accounting can prepare students for employment in profit, non-profit organizations or, government agencies. Graduates may work in an accounting and auditing firms (CPA Firms including the big 4) or Financial Institutions such as banks and insurance companies. Accounting graduates are qualified to work as:

Public accountants
Tax examiners
Internal auditors
External auditors
Government accountants
Product Costing & Cost Controllers
Financial Accountants
Managerial Accountants

Courses & Requirements

General Requirements

Code	Name	Credits
CST201	General Education I	3
CST 202	General Education II	3

Required Credits: 6

Description: Courses required for all AUL Students

English Requirements

Code	Name	Credits
ENG203	English for Academic writing English for Academic writing ENG203 This course is a comprehensive rhetoric and sentence structure course. It aims at developing the students’ reading skills to become strategic readers, to expand general vocabulary, and to think critically. Students are expected to be able to comprehend reading by practicing various reading skills such as predicting, scanning for details, skimming for main ideas, guessing meanings from context and making inference. Moreover, students are helped to learn how to appreciate literature. This course emphasizes, however, the interaction of reading and writing skills. Therefore, students are guided to organize and express ideas through writing well-organized and developed essays.	3
ENG204	Advanced Eng. Academic Writing Advanced Eng. Academic Writing ENG204 This course is designed to develop students’ reading, writing, and speaking skills and help them fulfill their academic requirements. They will boost their critical thinking skills through fulfilling various text-analysis tasks, and enrich their vocabulary repertoire. Students will thus improve their sentence structure, paragraph, and essay writing whilst multi-drafting essays of various types. They will have the chance to enrich their fluency and accuracy through preparing and presenting an authentic public talk.	3
ENG206	Business Communication Skills	3

Required Credits: 9

Description: three courses are required (ENG203, ENG 204, ENG206)

Business Common Requirements

Code	Name	Credits
ACC210	Accounting I Accounting I ACC210 This course is intended to introduce the basic theory, concepts and practice of financial accounting and to enable students to understand information contained in the published financial statements of companies and other organizations. This course will focus on external reporting of accounting data. The course will include the accounting cycles for service and merchandising firms; preparing and interpreting related financial statements. Specific aspects of accounting will also include control over cash, accounts receivables, and inventory costing under the perpetual and periodic methods. By the end of the course students will acquire a good understanding of basic accounting terminology, principles and procedures; they will be able to use their knowledge and skills in everyday life or for continued studies in accounting.	3
ACC211	Accounting II Accounting II ACC211 This course is designed to provide a basic understanding of financial accounting and covers various financial accounting topics, including basic accounting principles that are applied to the partnership and corporate entities with emphasis on the structure of corporate financial statements. Topics include stockholder’s equity, long-term liabilities, short-term investments and cash flow statement. More importantly, students will learn how accounting information assists financial statement users in facilitating their decision making.	3
BUS210	Business Law Business Law BUS210 This basic field of study includes contracts, sales, and introduction to Uniform Commercial Code, product liability, warranties, and commercial papers. It also includes corporate law, agency and partnership, real and personal property, security transactions, wills and trust, and insurance	3
BUS319	Business Ethics Business Ethics BUS319 The issue of business ethics has attracted the attention of companies and institutions worldwide. We think it is imperative that students focus on ethical guidelines for ensuring corporate norms and values. After studying Business ethics, students should be able to identify the major justification and motivations behind concern for professional ethics in business practice. In fact, adherence to a code of professional ethics separates professions from other skilled occupations. Ethical issues take on added importance because professionals with special expertise have unprecedented power in decisions that affect every aspect of society, in the global village, where information and influence reach most parts of the world with amazing speed and ease. Business ethics is a global concern, with social responsibility no longer simply a local issue. The objectives are also to explore the ethical and professional foundations of public relations practice.	3
ECO210	Microeconomics Microeconomics ECO210 This is an introductory course in economics. It gives students general information about the functioning of market forces in determining the prices and the level of production in a free economy. The course introduces the behavior of each firm as a part of the trade in different types of markets. The topics covered in the course include the mechanics of individual prices, demand, supply, and elasticity, theory of consumer behavior, and costs of production, price and output determination under different market conditions, the employment and pricing of economic resources.	3
ECO211	Macroeconomics	3
FIN210	Managerial finance Managerial finance FIN210 This course is the introduction to the world of finance. It introduces the theories of annuities, amortization, bonds and securities, capital cost valuation models, risk and rates of return, cash and marketable securities, credit management. As well as developed topics like capital budgeting techniques, the cost of capital, capital structure and leverage, dividends policy, and common stock financing	3
HRM210	Human Resource Management Human Resource Management HRM210 The world of human resource management has experienced major changes. The impact of global competition and rapid technological advances has accelerated trends such as shared service centers, outsourcing, and just-in-time training. All business areas are being restructured in many organizations. This course provides a realistic approach to the management of human resources. It is balanced throughout by current HR theories and concepts. Case studies are discussed relative to each chapter. The course is intended for students who are being exposed to Human Resource Management for the first time.	3
MAT212	MAT212-Business Math MAT212-Business Math MAT212 Introduces limits, continuity, differentiation and its applications, introduction to integral Calculus and applications	3
MAT213	Business statistics Business statistics MAT213 The course starts reviewing the essential measures students are supposed to know from school (Descriptive Statistics). It then tells us how to analyze business situations in order to take appropriate decisions. Sample statistics are used to estimate population parameters (Inferential Statistics) and to carry on some hypothesis testing.	3
MGT210	Introduction to management Introduction to management MGT210 Introduction to Management covers a lot of ground. Its focus ranges from understanding the functions and roles of managers to making sound decisions and working in teams. Successfully managing an organization is an enormously demanding task. This course will help students to acquire basic management skills to take a launch in the business world. It is oriented for first-timers in practicing management and get you acquainted with the main theories and principles drawn from the schools of management established during the 19th and 20th century.	3
MGT410	Business Research Business Research MGT410 This course is written with a progressive logic, which means that terms and concepts are defined when they are first introduced. This course gives a comprehensive introduction to the subject of business research. Acquainting participants with all modern and universally applied research concepts, tools, and techniques, it encourages them to apply their acquired theoretical knowledge to real life situations.	3
MIS210	Management Information System Management Information System MIS210 This course introduces students to the basic concepts and developments in information systems. Areas of study include computer technology, information system concepts, information system development, and the use of technology in organizations. Students gain hands-on experience by using microcomputers to solve business problems.	3
MKT210	Introduction to Marketing Introduction to Marketing MKT210 This course evolves on analyzing the elements of the marketing mix, namely product, price, promotion and channel of distribution. It introduces the marketing concept and the relevant internal and external factors affecting the marketing activities. It also highlights the consumer buying process, along with its complementary analyses.	3

Required Credits: 43

Major Courses

Code	Name	Credits
ACC320	Business Software Application Business Software Application ACC320 Business Software Application course is considered essential for students to practice the Lebanese Chart of Account and to learn and review all kinds of daily accounting transactions, created, and related accounts such as assets, inventory, customers, suppliers, and partners’ accounts and link them to chart of account to get financial statement using Account, Stock, and Payroll Software. In addition, students will have example of Value Added Tax and Salaries & Wages tax declarations.	3
ACC321	Intermediate Accounting Intermediate Accounting ACC321 The objective of Intermediate Accounting is to teach you how to map a real, complex and evolving business entity using the accounting model according to U.S. GAAP and IFRS. Intermediate Accounting starts with the conceptual foundation of accounting, reviews the central elements of the accounting model (the cycle, financial statements and their linkages), and then proceeds with a detailed study of the assets side of the balance sheet, including cash, receivables, inventories, tangible assets, intangible assets and investments. Along the way, you will also be exposed to some types of liabilities.	3
ACC322	Managerial Cost Accounting Managerial Cost Accounting ACC322 This course provides key data to managers for planning and controlling as well as costing products and services. It introduces basic cost accounting concepts, analyses, uses and procedures instead of procedure alone since cost accounting is a managerial tool for business strategy and implementation.	3
ACC323	Financial Statement Analysis Financial Statement Analysis ACC323 This course focus on the effective analysis of financial statements by integrating the concepts and principles learned in previous accounting courses. Examine the analytical tools to assess a company's performance, the concept of quality of earnings, approaches to valuation and other issues.	3
TAX324	Tax Accounting Tax Accounting TAX324 This course provides an introduction to taxation, and is tailored for students who intend to pursue careers in accounting.	3
ACC421	Advanced Accounting Advanced Accounting ACC421 This course highlights advanced financial accounting topics not previously covered in the general accounting courses. It discusses specific advanced accounting issues related to the different forms of business combinations, inter-corporate investments, inter-company transactions, and multinational accounting and provide discussion of recent FASB pronouncements and IFRS updates that are shaping and changing the accounting profession.	3
ACC422	Auditing Auditing ACC422 This course is intended for Accounting students in their senior years of studies. This course aims to introduce the students to the procedures and techniques applied in the International Auditing Standards.	3
ACC423	Special Topics in Accounting & Taxation Special Topics in Accounting & Taxation ACC423 Special Topics in Accounting & Taxation provides an introduction to taxation, and is adapted for students who intend to pursue careers in accounting. This course is considered essential for students to learn all kinds of tax declarations in addition to applications of tax and regulations taught through Tax accounting. The course is based on daily life cases, through which student will experience the real-life tax declarations.	3
ACC425	Accounting Practical Training Accounting Practical Training ACC425 Senior Level students are asked to have on-job training at one of the entities in the Accounting field, and then submit a report of the tasks achieved.	1
ACC426	Accounting Senior Project Accounting Senior Project ACC426 To achieve the degree, the student has to demonstrate his ability to pursue research readings and studies through a senior project. Each group of students must apply what they have learned from all advanced courses by establishing a new company and proceed with the needed forms and transactions in order to end up with a ration analysis at the end of the year,	3

Required Credits: 28

Major Elective

Code	Name	Credits
ACC430	International Accounting Standards	3
FIN321	Corporate Finance & Budgeting Corporate Finance & Budgeting FIN321 After covering the fundamentals in “Managerial Finance” students need to grasp well the Corporate Finance Concept. Of course, there will be no finance without budgeting as they may link to the same meaning. This course aims to provide advanced knowledge of corporate finance in the business world, and to understand how big industries are financed and how capital budgeting is being raised through today’s turbulent world markets.	3
TAX233	Public Finance	3
TAX421	Applied Tax Accounting	3
TAX422	Corporate Tax Accounting	3

Required Credits: 9

Description: Choose three of the following courses (ACC430, FIN321, TAX233, TAX421, TAX422)

Free Elective

Code	Name	Credits
FRE-I	Free Elective	3

Required Credits: 3

Department Majors & Programs

Bachelor of Business Administration - Accounting (BBA)
98 Credits

Bachelor of Business Administration - Accounting (BBA)

Accounting Major Overview

Program Description

Academic Staff

Courses & Requirements

English for Academic writing

Advanced Eng. Academic Writing

Accounting I

Accounting II

Business Law

Business Ethics

Microeconomics

Managerial finance

Human Resource Management

MAT212-Business Math

Business statistics

Introduction to management

Business Research

Management Information System

Introduction to Marketing

Business Software Application

Intermediate Accounting

Managerial Cost Accounting

Financial Statement Analysis

Tax Accounting

Advanced Accounting

Auditing

Special Topics in Accounting & Taxation

Accounting Practical Training

Accounting Senior Project

Corporate Finance & Budgeting

Department Majors & Programs

Bachelor of Business Administration - Accounting (BBA)

Quick Links

Join Our Mailing List