About the Academic Track

Gain the competitive skills you’ll need to meet the ever-changing accounting challenges. You can complete a master’s degree in accounting. The academic track is designed to provide you with technical knowledge and a full range of practical applications to address the most pressing issues in the field of accounting and auditing.

Vision

Distinguished and active participation in developing and improving the level of education and stimulating the movement of research and creativity in the field of accounting.

Mission

Qualifying students of the specialization scientifically and practically to be able to perform outstandingly in the fields of teaching, accounting work and research to serve the community through faculty members who keep pace with the movement of development in this field and to use appropriate educational means and methods, in accordance with international standards and values ​​observed in society.

Objectives

Develop students’ understanding of accounting and auditing practices.
Strengthen students’ understanding of international accounting rules and concepts.
Prepare students to effectively apply accounting knowledge and skills in different situations.
Strengthen students’ knowledge of the tools and software used by accounting professionals.
Improving students’ ability to interact with research in accounting and convert research results and outputs into financial reports.
Provide students with analytical skills in order to investigate complex accounting issues.
Enable students to integrate accounting and financial information to make appropriate decisions.
Instill an understanding of legal and professional responsibility and ethical obligations when resolving accounting issues.

Study System

● The student studies eight courses, distributed as follows:
√ Six compulsory courses.
√ Two elective courses from among the courses offered by the college for master’s students.
● The study is conducted through research seminars in each course. The research seminar is based on multiple references and is in accordance with the methodology and standards of scientific research.
● The study of each of the eight courses takes four credit hours for a minimum of four weeks and may exceed that according to each student’s abilities. After that, the student’s competency and knowledge test is held in the course he completed, then he begins another course in the same manner, and so on.
● The student is assigned a hypothetical course that the college chooses from among the courses that the student has studied at the undergraduate level, and this is considered a practical training for the student to be evaluated with ten credit hours. The student must divide this course from twelve to fourteen brief lectures. The student presents each lecture in the form of a written summary of its topic in Word or PDF format, accompanied by a video recording of it in the student’s voice using the Power Point program, with a duration of not less than ten minutes and not more than About twenty minutes.
● Study courses in the first year, the student has the right to extend the study for a period not exceeding a second year.

The requirements for obtaining a master’s degree in various disciplines are sixty credit hours according to the study plan approved by the University Council, and these requirements are distributed according to the following programs:
1- Research courses of thirty-two credit hours.
2- A scientific thesis with eighteen credit hours.
3- A practical training of ten credit hours.

Requirements for registering a thesis topic for a master’s degree
● The student must pass the stipulated courses with a score of at least 70%.
● The student obtained a TOEFL certificate of at least 450, or its equivalent, or obtained an equivalent certificate in the French language, with the exception of those who obtained a first university degree in one of the two languages, or in one of the two languages.
● The student submits a request to the university administration to register a master’s thesis with a proposed topic in one of the subspecialty tracks.
● If the initial approval of the subject title is achieved, the college council will designate a supervisor to guide and follow up the student in preparing the plan.
● The research plan includes the importance of the topic and a critical presentation of previous studies in it, specifically the research problem, then defining the study’s curriculum and its main hypotheses or questions that you want to answer, and the division of the study and its sources.
● The student presents his proposed plan in a scientific seminar, discussing the plan as a topic and an approach.
● The student adjusts his plan based on the professors’ observations in the seminar if he is asked to amend.
● After the seminar, the plan is presented to the college council to take its decision regarding the registration of the subject.
● In the event of approval, the College Council’s decision is presented to the University Council to approve the registration, and the registration date is calculated from the date of the University Council’s approval.

Jury discussion and award of degree
● The minimum for preparing a master’s thesis is nine months, starting from the date of approval by the University Council to register the subject, and the maximum is two years, which can be extended for a third exceptional year upon the recommendation of the supervisor and the approval of the College Council, provided that the total period of student enrollment in the degree does not exceed four years.
● The supervisor submits a semi-annual report that includes what has been accomplished and what is required in the remaining period.
● After the student completes the thesis and the supervisor reviews it, the supervisor submits to the university administration a report stating its validity for discussion, including an evaluation of the student’s performance during the preparation period of the thesis of 140 degrees, with a full copy of the thesis signed by him, and a letter with the names of the discussion and judgment committee proposed by the professors of the specialty, for presentation to the college Council.
● At least fifteen days must pass before the student’s discussion from the date of the approval of the discussion committee by the college.
● The validity period of the committee formed to discuss the thesis is six months, which may be renewed for a similar period based on a report from the supervisor and the approval of the College Council.
● Each member of the committee writes a detailed scientific report on the validity of the thesis for discussion, and the thesis is evaluated out of 420 degrees, and the average of the three degrees is taken.
The student may not be discussed unless he/she gets at least 70% of the supervisor’s evaluation of his performance and the committee members’ evaluation of the message in the individual reports.
● A group report is submitted after the discussion, signed by all members of the committee, in which an evaluation of the thesis discussion is given on a scale of 140 degrees.

The thesis is passed after public discussion with one of the ratings shown in the following table:

Percentage of gradespointsappreciation symbolAppreciation
ArabicEinglish
95 to 100%4A+A+Prominent
90 to less than 95%7 , 3aA
85 to less than 90%3 , 3b+BVery well
80 to less than 85%3BB
75 to less than 80%7 , 2c+C+Good
70 to less than 75%3 , 2cC

After the college approves the student’s results, the master’s degree is awarded at a rate calculated from the average total of the courses and thesis grades.
After obtaining the approval of the University Council to grant a master’s degree to the student, he is entitled to obtain insured certificates, authenticated by the university, stating that he obtained that degree, in order to present them to the various authorities.

Study Duration

The duration of study to obtain a master’s degree in business and management is two years as a minimum, and six years as a maximum.
In the first year, the student studies at least eight subjects, and the study is through research seminars for each course. The research seminar is based on multiple references and is in accordance with the scientific research methodology and standards.
In the second year, the student attends a general seminar for the topic of the thesis, which he will prepare and submit for discussion
The general seminar is discussed by the scientific committee at the university, and the title of the thesis is approved
The student works to complete his thesis under the supervision of the supervisor decided by the Presidency of the University based on the proposal of the Dean of the Faculty
The student completes his scientific thesis and submits for discussion before the committee formed by the Presidency of the University in a public session and completes the conditions for a master’s degree
Courses of study in the first year The student has the right to extend the study in it for a period not exceeding a second year
The thesis prepared by the student during a period of time not less than 9 months and not exceeding two years

Conditions for success and graduation

1) The student is considered to have passed any of the program’s courses if he achieves a final score of no less than 65%. He is also considered successful in the master’s project if he obtains a mark (granted by the judging committee) not less than 75%.
After the student presents the results of his project before the committee, and discusses its technical content.
2) The student is not entitled to submit to discuss his thesis until a scientific research is published in an approved refereed journal.
3) The student obtains a master’s degree certificate after he has fulfilled all the scientific requirements for this degree.

Program Structure
8 courses = 32 credit hours,
 practical training = 10 credit hours
 Master's thesis = 18 credit hours
Courses
Practical Training
Master's Thesis

Compulsory Courses

Scientific Research Methodology

Course Code: FBA101
Credit Hours: 3.00

The course includes scientific research methods related to defining scientific research and clarifying its importance, types, steps and methods. It also deals with the sources and methods of data collection and methods of data analysis, as well as methods of sampling and estimation, and all statistical methods that can be used in the processes of analysis and scientific research in the fields of economics and management.

Advanced financial management

Course Code: FBA102
Credit Hours: 3.00

This course includes theoretical financial foundations by analyzing the financial position of companies and sources of the cost of capital, and evaluating long-term capital investment in case of uncertainty. Theories of profit distribution. Securities valuation. – merger and acquisition.

Advanced Accounting and Financial Analysis

Course Code: FBA103
Credit Hours: 3.00

This course examines the concept of financial analysis in terms of its objectives, methods, tools, interventions, stakeholders, and uses in policy-making and decision-making. Through the analysis of the financial statements using the preliminary methods of financial analysis, such as the analysis of the financial ratios of the financial statements through practical issues and evidence, the analysis of facilities and evaluation tools, and the analysis of time series of information necessary for decision-making; And approaches and techniques for predicting financial failure and insolvency (financial default) for companies and projects, as well as profitability analysis and the role of financial analysis in decision-making processes, especially those related to investing in securities, granting credit, and financing decisions.

Accounting theory

Course Code: FBA104
Credit Hours: 3.00

This course includes a balanced presentation of the theoretical and applied aspects of financial accounting, with a specialized focus on accounting theories through the study of philosophy, literature, curricula and different methods of accounting theory, in addition to accounting topics related to measurement, disclosure, and the usefulness of accounting information for decision makers, and other new accounting topics.

Advanced Cost Accounting

Course Code: FBA105
Credit Hours: 3.00

This course covers developments in cost accounting and topics related to modern and traditional cost systems, cost management strategies, methods of allocating service costs, preparing lists of costs, costs and their deviations, distribution of joint costs, and target costs.

Advanced Financial Accounting

Course Code: FBA106
Credit Hours: 3.00

This course aims to introduce the student to accounting for the merger of companies and the methods and procedures adopted when preparing the consolidated financial statements resulting from the merger, in addition to the accounting treatments for the mutual operations between the parent company and its subsidiaries, and the transfer of financial statements to the branches of the parent company in foreign countries.

Elective Courses

Financial and monetary markets

Course Code: FBA151
Credit Hours: 3.00

The course aims to clarify the nature and nature of the financial and monetary market and its components, and the role of intermediaries in creating the financial market. The focus in this course is on the financial and monetary markets as one of the basic components of the financial system. In more research and analysis, it discusses the money markets, the foreign exchange market, the euro and dollar market, short-term debt instruments, financial institutions such as banks and discount houses, and capital markets. It also examines the effect of interest rates on the prices of dealing instruments. The stock index, how to calculate it, its composition and implications for the investor and the national economy, discussing the financial market in terms of efficiency, the most important crises faced by the financial markets in developed and emerging countries, and the role of globalization in the development and integration of the financial market.

Slandered economy

Course Code: FBA152
Credit Hours: 3.00

This course includes advanced statistical topics that the student can benefit from in his practical life and during his studies, through the topics he presents to the course related to the data-based decision-making process, analysis and testing of various economic theories, and assistance in policy-making, decision-making, and forecasting the values ​​of economic variables in the future. The student is required to test research hypotheses by advanced statistical methods using advanced statistical software. The student also benefits from the content of that material during the stage of preparing for the master’s thesis.


Applied Statistics

Course Code: FBA153
Credit Hours: 3.00

This course aims to introduce students to a set of statistical tools and learn to use them perfectly. In this course, the student learns how to enter data on statistical software (SPSS and STATA), in addition to analyzing quantitative and qualitative variables and conducting many statistical analyzes, where the student will learn how to do descriptive statistics. T-test, probability tables, statistical variance test, simple linear regression analysis, multiple linear regression, logit analysis, Probit regression analysis, and Tobit regression analysis using statistical software (SPSS and STATA).

Strategic management accounting

Course Code: FBA154
Credit Hours: 3.00

This course focuses on the basic and advanced topics in managerial accounting with its modern strategic directions, identifying the topics of break-even analysis and cost classifications, how to harness financial data and appropriate costs in the service of management, preparing planning budgets, capital and decentralization budgets, responsibility accounting, product pricing methods, and time, cost and quality management.


Accounting and Financial Reporting Standards

Course Code: FBA155
Credit Hours: 3.00

This course is considered the main umbrella and reference for accounting students in various accounting issues at the international and local levels. It deals with the International Accounting Standards (IAS) course, the International Financial Reporting Standards (IFRS), and the most important applications, updates and changes that they received.

Investment and Finance Theory

Course Code: FBA156
Credit Hours: 3.00

This course aims to develop the skills necessary for corporate investment decisions and risk analysis. This course aims to give the student a general idea of ​​issues related to investment and finance, and it addresses the following topics: – Definition of investment and finance – Investment theories – The difference between theories of capital and investment theories – Determinants of investment (in general and in developing countries) – Capital budgets and investment planning Investment risks – “technical and basic” investment analysis – financing theories – sources of long-term financing – sources of Islamic financing – financing planning

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Degree: Master's Degree

Track code: BA103MA

Study method: Distance Learning

Credit hour: 60

How long it takes: 
Full time: 2 years
Part time: 4 years
Limit time: 6 years