Speciality Requirements Student must complete 21 credit hours

Course Code	Course Name	Credit Hours	Prerequests
452711	Research Mehtods and Statistical Analysis	3
This course is designed to introduce students to research methodologies and techniques applicable in the field of accounting, with emphasis on both quantitative and qualitative approaches and their epistemological foundations. it explores various research designs, data collection methods, and statistical analysis techniques relevant to accounting research. the course incorporates case studies to illustrate how different research strategies can be applied to specific accounting issues. students will develop the necessary skills to design and conduct empirical research, analyze accounting data, and interpret findings within both theoretical and practical contexts. by the end of the course, students are expected to formulate comprehensive research proposals and apply appropriate analytical tools to support evidence-based inquiry in accounting.
452712	Studies in Financial Management	3
This course examines the theoretical and practical foundations of corporate finance and capital structure. topics covered include capital budgeting under uncertainty, capital structure decisions, business valuation, and risk measurement and management. the course also addresses advanced subjects such as mergers and corporate restructuring, initial public offerings (ipos), option pricing models, and agency problems. emphasis is placed on applying financial theories to real-world decision-making in corporate settings.
452713	Accounting Theory	3
This course aims to provide students with a clear understanding of how accounting theories are formulated, applied, and evaluated. it explores the application of accounting theory in corporate financial reporting and presents key accounting models. the course also addresses several issues related to the implementation of accounting theories, including the standard-setting process and the economic and political factors influencing accounting decisions. emphasis is placed on developing critical thinking skills to analyze the theoretical foundations and practical implications of accounting practices.
452714	Models of financial Statement Analysis	3
This course addresses key accounting issues related to business valuation and the use of financial data to assess risks and returns across different corporate strategies. the firm is examined through its financial statements, with a focus on analyzing financial reports to evaluate debt positions and shareholder equity. special emphasis is placed on financial modeling and the effective use of spreadsheets as essential tools for analysis. students will develop skills in interpreting financial information for valuation purposes and making informed investment and credit decisions.
452715	Auditing	3
The course of studies in auditing is concerned with teaching the student the skills of examining the financial statements and accounting books, including its internal control systems, with a critical and organized examination for the purpose of arriving at a technical opinion on the fairness of the financial statements and data of that project for a specific period of time, in a way that reflects the truth of the revenue capacity and the results of business, whether profit or loss, and their repercussions on the financial situation. in an important and main part, the course deals with the concepts, objectives and procedures of internal auditing, to achieve self-monitoring of projects work and funds, to reassure the owners of the property and the competent administrative authorities in economic entities and other stakeholders of the integrity of the establishments internal work procedures in order to achieve its objectives
452716	Studies in Managerial Accounting	3
This course explores advanced concepts in managerial accounting with a focus on supporting strategic decision-making processes. topics include cost-volume-profit analysis, cost allocation, product pricing, short- and long-term decision-making, variance analysis, and budgeting models. the course also examines the use of managerial accounting information in planning, control, and performance evaluation. through real-world case studies, students develop the ability to analyze financial and non-financial data to assist management in navigating complex and dynamic business environments.
452717	International Accounting and IFRS	3
This course is designed to help students identify and understand the differences between generally accepted accounting principles (gaap) and international financial reporting standards (ifrs), particularly in scenarios where such differences have significant financial implications. the course emphasizes developing students abilities to make sound professional judgments when preparing, auditing, or analyzing financial statements under ifrs. to achieve this, students engage in research, analysis, and discussion of relevant standards and conceptual frameworks. key topics include revenue recognition, property, plant and equipment, intangible assets, provisions, leases, taxation, inventories, investment properties, financial instruments, fair value measurement, business combinations, foreign currency translation, and employee benefits.
452798	Comprehensive Exam	0
The comprehensive exam is a culmination of the master's program, designed to assess students' understanding and integration of knowledge gained throughout their studies. this exam typically covers core concepts, theories, methodologies, and practical applications relevant to the field of study. it may include written, oral, or practical components, depending on the program requirements. the comprehensive exam provides students with an opportunity to demonstrate their mastery of the subject matter and their ability to synthesize and apply complex ideas in real-world contexts. successful completion of the comprehensive exam is often a prerequisite for graduation and may serve as a milestone in students' academic or professional journey.

Speciality Optional Requirements Student must complete 15 credit hours

Course Code	Course Name	Credit Hours	Prerequests
452750	Taxes and Management Decisions	3
This course provides students with a general framework for tax planning, highlighting its applications in finance, economics, and accounting. it aims to develop a comprehensive understanding of the role of taxation in business strategy. topics include tax planning for mergers and acquisitions, taxation of alternative legal entities, employee compensation, and other relevant areas. the course emphasizes the integration of tax considerations into managerial decision-making to optimize after-tax outcomes and align with broader corporate objectives.
452751	Forensic Accounting	3
This course covers forensic accounting, including fraud detection, litigation support, and expert witness testimony. it explores methods of gathering and analyzing accounting evidence while emphasizing the ethical and professional responsibilities of forensic accountants.
452752	Strategic Cost and Profitability Analysis	3
This course evaluates traditional cost accounting tools and explores how they can be adapted to address emerging economic challenges. special attention is given to managerial control issues and corporate governance. the course also integrates behavioral, ethical, and international considerations into the study of strategic cost management. case studies are employed extensively to deepen students understanding of cost analysis in complex and dynamic business environments. emphasis is placed on using cost information strategically to support profitability analysis and informed decision-making.
452753	Accounting Information Systems	3
This course explores the strategies, objectives, and methodologies for designing, implementing, and evaluating appropriate internal controls and audit procedures within integrated accounting systems. it also examines the impact of the internet and information technology on business operations, with a focus on the financial implications of issues related to accounting information systems. students will analyze the evolving role of technology in shaping accounting practices, system security, and data integrity, and will engage in applied case studies that reflect current industry challenges.
452754	Investment Portfolio Management	3
This course focuses on understanding the alignment between portfolio theory and real-world investment practices. topics include defining investor objectives and constraints, recognizing risk-return tradeoffs, and evaluating the characteristics of investment instruments. the course covers asset pricing models such as the capital asset pricing model (capm), arbitrage pricing theory (apt), and option pricing models. emphasis is placed on strategic asset allocation between fixed-income and risk-free securities, and the use of financial instruments and derivatives for portfolio risk management. students will explore methods to enhance portfolio returns and evaluate portfolio performance, including manager effectiveness and appropriate performance measurement metrics.
452755	Financial Markets and Institutions	3
This course analyzes the role of financial markets and institutions in capital financing. the primary focus is on debt contracts, securities, and innovations in bond and money markets. it covers the functions of commercial banks, investment banks, and other financial intermediaries, highlighting their roles in the allocation of financial resources. the course also examines the regulatory frameworks governing these institutions, with an emphasis on their impact on financial stability and market efficiency.
452756	Managerial Economics	3
This course aims to develop and apply microeconomic principles to business decision-making. emphasis is placed on using analytical techniques to address economic and business problems. key topics include demand analysis, cost and production determinants, firm behavior and market structure, pricing strategies, and strategic interaction. the course equips students with the economic reasoning and tools necessary to make informed managerial decisions in competitive and dynamic business environments.
452757	Studies in Advanced Accounting	3
This is an advanced course which offers students opportunities to learn how to use critical thinking to solve problems in many of areas related to the current accounting practices such as; the application of international financial reporting standards (ifrs) ,sustainability accounting, corporate governance , fair value , measurement ,intangible assets , the causes and consequences of the global financial crises and the role of research in enhancing the economic and social role of the accounting profession . students should analysis research articles in above accounting issues.
452758	Financial Controllership	3
This course provides a comprehensive overview of the roles and responsibilities associated with contemporary financial control functions. students will explore the role of the financial controller in facilitating investor relations, internal controls, profit planning, cost monitoring, and the preparation of external financial reports. the course also covers best practices in both long-term strategic planning and short-term operational planning. emphasis is placed on internal management reporting, external financial and governmental tax reporting, and the integration of the financial controller's role with other executive functions within the organization.