Kfupm Business School: The Bachelor of Science in Accounting (Acct) Revised Progrm AUG 25, 2020
Kfupm Business School: The Bachelor of Science in Accounting (Acct) Revised Progrm AUG 25, 2020
REVISED PROGRM
AUG 25, 2020
Freshman Year
Course Type Title LT LB Cr Course Type Title LT LB Cr
ENGL 101 GS Intro. to Academic Discourse 3 0 3 ENGL 102 GS Intro. to Report Writing 3 0 3
MATH 105 MS Finite Mathematics 3 0 3 MATH 106 MS Applied Calculus 3 0 3
ACCT 110 CR Intro. to Financial Accounting 3 0 3 ACCT 210 CR Intro. to Managerial Accounting 3 0 3
ECON 101 CR Principles of Microeconomics I 3 0 3 ECON 102 CR Principles of Microeconomics II 3 0 3
BUS 200 DF Business & Entrepreneurship 3 0 3 ICS 104 DF Intro. to Programm. In Python & C 2 3 3
IAS 111 GS Belief and Consequences 2 0 2 MIS 215 CR Principles of MIS 3 0 3
MIS 101 CR Business Computing 0 3 1
Total 17 3 18 Total 17 3 18
Sophomore Year
Course Type Title LT LB Cr Course Type Title LT LB Cr
ENGL 214 GS Academic & Professional Comm. 3 0 3 MGT 210 CR Business Communication 3 0 3
FIN 250 CR Financial Management 3 0 3 MKT 250 CR Principles of Marketing 3 0 3
STAT 211 MS Statistics for Business I 3 0 3 STAT 212 MS Statistics for Business II 3 0 3
IAS 121 GS Language Foundation 2 0 2 OM 210 CR Operations Management 3 0 3
MGT 301 CR Principles of Management 3 0 3 ISE 291 DF Intro. to Data Science 3 0 3
ACCT 300 CR Accounting Information Systems 2 2 3 ACCT 301 CR Intermediate Accounting I 3 0 3
PE 101 GS Health and Physical Educ. I 0 2 1
Total 16 4 18 Total 18 0 18
Junior Year
Course Type Title LT LB Cr Course Type Title LT LB Cr
OM 311 CR Business Analytics 3 0 3 MGT 311/313 CR Legal Environment/Int. Legal Envir. 3 0 3
COE 292 DF Intro. to Artificial Intelligence 3 0 3 MGT 355 CR Business Research Methods 3 0 3
ECON 306 CR Economy of Saudi Arabia 3 0 3 CGS 392 GS Career Essentials 0 2 1
ACCT 302 CR Intermediate ACCT II 3 0 3 IAS 212 GS Professional Ethics 2 0 2
ACCT 3/4xx(1)
ACCT Elective1 Or
ACCT 311 CR Auditing 3 0 3 Or CE 3 0 3
Concentration Elective1
XXX xxx (1)
XXX 3/4xx (1)
Business Elective1 Or
Or CE 3 0 3
Concentration Elective2
XXX xxx (2)
ACCT 410 CR Cost Accounting 3 0 3
Total 15 0 15 Total 17 2 18
Senior Year
Course Type Title LT LB Cr Course Type Title LT LB Cr
ACCT 398 CR Internship 0 0 6 MGT 449 CR Strategic Management 3 0 3
IAS 418 GS Contemporary Fin. Trans. in Islam 2 0 2
GS XXX GS GS Elective 3 0 3
ACCT 3/4xx(2)
ACCT Elective2 Or
Or CE 3 0 3
Concentration Elective3
XXX xxx (3)
XXX 3/4xx (2)
Business Elective2 Or
Or CE 3 0 3
Concentration Elective4
XXX xxx (4)
ACCT 403 CR Advanced Accounting 3 0 3
Total 0 0 6 Total 17 0 17
Total Credit Hours 128
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General Education Requirements
GS XXX GS Elective 3
Sub-total 22
Total 22
Sub-total 9
Total 31
Sub-total 3
Total 34
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FIN 250 Financial Management 3
Sub-total 64
Total 98
Major Requirements
Accounting
Sub-total 30
• Students taking the traditional degree plan must take all major-electives and the 2 business electives
i. Must replace first the 2 business electives and then replace the other 2 major-specific electives with the 4 approved concentration electives.
ii. MUST complete ALL the 4-concentration elective courses. If not, then students will revert back to the traditional degree plan.
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Either: 1) Elective Requirements Under Traditional Degree Plan
Accounting
Sub-total 12
Accounting
Sub-total 12
GS 447 Globalization 3
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Accounting Electives Pool
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COURSE DESCRIPTION:
Prerequisite: None.
Focuses on development and evolution of the internal auditing profession; scope and objectives of internal auditing; standards of professional
practice; control concepts; techniques of internal auditing; internal auditing and internal control. Topics of coverage also include the internal
audit process; developing and executing the audit plan; reporting and communication of internal audit findings; managing internal audit
departments and quality assurance; internal auditor's independence; relationships between internal and external auditors and audit committees;
ethics in internal auditing; distinguishing the types of audits, including financial, operational, efficiency, and management audits; risk-based
versus compliance audits; and the impact of automation and digitalization in internal auditing.
Prerequisites: ACCT 210
Introduces students to international taxation. Topics of coverage include tax principles and rationale for taxation; corporate income tax; direct
and indirect income tax; Value Added Tax (VAT); corporate income tax and zakat in KSA; international taxation. Legal & ethical issues will
be considered.
Prerequisite: ACCT 210
Emphasizes contemporary topics in strategic cost management through an understanding of the underlying concepts and fundamental techniques
involved in cost accounting for manufacturing and service companies. Stresses on how cost management systems, with their performance
evaluation and reward systems, encourage efforts to achieve an organization’s strategic goals. Topics include activity-based costing; decision
making; pricing and profitability analysis; the balanced scorecard and performance management, joint and common cost allocation; cost of
quality and continuous improvement; responsibility accounting, performance measurement and reward systems; transfer pricing and capital
investment decisions.
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Prerequisites: ACCT 210
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Course Equivalency and Course Substitution
MATH 131 Finite Mathematics MATH 105 Finite Mathematics 181 onward
MATH 132 Applied Calculus MATH 106 Applied Calculus 181 onward
ECON 206 Economy of Saudi Arabia ECON 306 Economy of Saudi Arabia 181 onward
MGT 311 Legal Environment (Arabic) MGT 313 International Legal Environment 181 onward
STAT 211 Statistics for Business I OM 201 Statistic Methods for Mgt I 182 onward
STAT 212 Statistics for Business II OM 202 Statistic Methods for Mgt II 182 onward
FIN 310 Intermediate Financial Management FIN 315 Corporate Finance 181 onward
ACCT 420 Petroleum Accounting ACCT 421 Oil & Gas Accounting 181 onward
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