Bachelor of Business Administration – Accounting, Control, and Auditing | Antonine University

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Bachelor of Business Administration – Accounting, Control, and Auditing

English, French

  • 96Credits
  • 3Duration of the program
  • $130Price
Official Name of the Program Bachelor of Business Administration – Accounting, Control, and Auditing
Official Degree Level Bachelor of Business Administration
Price/Credit $130
Campuses Availability Hadat–Baabda; Nabi Ayla–Zahlé; Mejdlaya–Zgharta

Program Objectives

The Bachelor’s degree in Business Administration, Accounting, Control, and Audit Concentration provides students with training excellence through basic learning of management and specialization in accounting, control, and auditing. This program provides students with the skills aimed at mastering the techniques and tools needed to manage the various corporate accounting functions. Learners will be able to perform audit tasks within an organization and those related to the auditing profession in the labor market. Students will be invited to pursue a professional internship and to write an end-of-studies project in the fields of Accounting and Auditing.

Eligibility

Candidates wishing to acquire a bachelor’s degree in Business Administration must hold either a Lebanese Baccalaureate, French Baccalaureate, or an equivalent diploma. Students will have to take a language test to determine their level of proficiency in French or English, depending on the program of admission.

Teaching Methods

Each course at the Antonine School of Business (ASB) has a different teaching method that depends on the context of the curriculum. Those methods are adopted to help the students build knowledge as well as competency and skill development. The teaching methodologies give precedence to the course content and are not restricted to a specific teaching pattern, to create a learning environment that promotes a social constructivist approach.

 

The faculty members are keen on the process of transmission and acquisition of the course contents. Moreover, the knowledge construction process systematically takes precedence over all other aspects.

 

The epistemological position of professors and instructors takes into account the diverse economic and social backgrounds of learners. In this perspective, the construction of learners' knowledge again takes precedence over other types of teaching and learning methodologies.

Evaluation Process

The assessment system of the course modules at the Antonine School of Business (ASB) allows each student to progress at his own pace without disregarding the overall learning progress of all students in the same pedagogical structure. The assessment modalities center on three main categories diagnostic, formative, and summative. The learning assessment is mainly carried out via written tests conducted continuously throughout the academic semester.

 

Courses include projects and research work prepared individually or in groups. Oral presentation and communication skills come to the fore very often and take precedence over other assessment modalities in several practical teaching units.

The evaluation process ends with the summative assessment, where the students take the final examination for each subject at the end of each academic semester.

Program Learning Outcomes (PLOs)

À la fin du programme de licence en gestion des affaires, avec une spécialisation en comptabilité et audit, les diplômés seront capables :

  • d’analyser l’environnement des affaires dans toutes ses composantes ;
  • d’élaborer des stratégies commerciales ;
  • d’examiner les performances commerciales en utilisant des approches quantitatives ;
  • d’évaluer les performances commerciales en utilisant des approches qualitatives ;
  • de développer leurs compétences entrepreneuriales ;
  • de démontrer leurs compétences en leadership à travers des projets et des présentations en équipe ;
  • d’identifier les concepts de comptabilité et d’audit ;
  • de préparer des données comptables et financières pour faciliter le processus de prise de décision ;
  • d’évaluer les résultats de l’application des concepts comptables.
Job Prospects

The jobs targeted by this program comprise the following management responsibilities and functions:

  • Management control.
  • Internal audit management.
  • External audit firm.
  • Corporate management.
  • Management and corporate management consultancy.
  • Accountant.
  • Internal and external Auditor.
  • Banker.
  • Business Consultant.

 

Program Structure

Common Courses


Code Course Credits
MGMT101-EC00 Introduction to Business
Introduction to Business
MGMT101-EC00
3 Credits
The course “Introduction to Business” is a first-year foundation course. It introduces the basic concepts of business and management. It covers topics such as business mindset, managers, managers’ job role, basic economics, communication, ethics, corporate social responsibility, leadership, forms of ownership, and global marketplace. Those chosen topics helps create interest and form a strong base for students to continue their studies in their bachelor’s degree.
3
SSKL10-EP00 Introduction to Computer Facilities
Introduction to Computer Facilities
SSKL10-EP00
3 Credits

This course aims to develop students’ skills in using Microsoft Office software. Students will learn to use Microsoft Word, Excel, and PowerPoint in order to handle typical business situations. Lab practices will empower students to prepare professional university projects and enhance their education in computer technology. Additionally, the course supports students in various projects and presentations, particularly in writing internship reports and final projects.

3
LEGL101-EC10 Business Law
Business Law
LEGL101-EC10
3 Credits
This course explores the legal environment in which businesses operate. In addition, the students will study the interaction between business and the legal system that enables managers to run their business under a legal cover. This course aims at helping business people solve their problems and protect, to a certain degree, theirs and the administration's interest by focusing on the main features of contracts, the main qualifications and obligations of a businessperson, and the characteristics of different types of partnerships and corporations.
3
ACCT101-EC00 Principles of Accounting - 1
Principles of Accounting - 1
ACCT101-EC00
3 Credits
The course objective is to explain and present financial data for decision-making. It communicates financial information about a business enterprise. It introduces the main accounting concepts and provides students with tools and techniques needed to: prepare journal entries in the double-entry form, post to the general ledger, and prepare to adjust entries and financial statements for both services and merchandising companies. It also covers the entries for the revenue cycle and bank reconciliation.
3
ACCT 102-EC10 Principles of Accounting - 2
Principles of Accounting - 2
ACCT 102-EC10
3 Credits
The course enhances students’ knowledge about issues covering receivables and treatment of doubtful accounts, dealing with credit and debit card activities, fixed assets and their depreciation, current liabilities and related issues, and the preparation of the statement of cash flows. It also introduces students to the accounting process of two different forms of business organizations, partnerships, and corporations. It covers how to treat their capital, distribution of income, and types of shares in a corporation, types such as cash dividends, stock dividends, stock splits, and treasury stock.
3
ACCT103-EC10 Cost Accounting
Cost Accounting
ACCT103-EC10
3 Credits
The course introduces students to cost accounting, which provides information for management regarding measures and reports of financial and non-financial information relating to the cost of acquiring or utilizing resources in an organization. It provides the students with concepts and techniques of identifying, measuring, analyzing, and using quantitative and qualitative information for planning and controlling decisions, as well as cost accumulation and allocation in manufacturing concerns. It covers job and process costing, Activity Based Costing (ABC), pricing policies, outsourcing, and discontinuing operations. It also covers budgets, static and flexible, and their variance analysis.
3
FINA 101-EC10 Financial Analysis
Financial Analysis
FINA 101-EC10
3 Credits
This course focuses first on financial statement analysis using ratios benchmarking, trend analysis, second on financial planning, and forecasting. The course examines the impact of working capital management techniques and various measures of corporate performance on the firm’s costs, profits, and stock prices. The purpose of this course is to teach students the fundamental analytical skills involved in reading and interpreting the financial position of a firm using financial statements, information about the capital structure and the cost of capital to make better business decisions.
3
MRKT 101-EC00 Marketing Principles and Practice
Marketing Principles and Practice
MRKT 101-EC00
3 Credits
The course is an introduction to the language and issues of marketing with an emphasis on learning to develop responsive marketing strategies that meet customer needs. The course focuses on basic marketing concepts, the role of marketing in the organization, and the role of marketing in society. Topics include market segmentation, product development, promotion, distribution, and pricing.
3
MGMT 102-EC10 Human Resources Management
Human Resources Management
MGMT 102-EC10
3 Credits
This course introduces the functions of Human Resource (HR) Management in the organization, such as Job analysis, planning, recruitment, selection, training and development, and other HR practices. It helps the students to be familiar with the employee-employer relationship within the organization, and the role of HR manager in this relationship. This course will put the student in touch with the field using case studies and will show them that all the stakeholders are necessarily involved with the HR manager.
3
ECON101-EC00 Microeconomics
Microeconomics
ECON101-EC00
3 Credits
This course examines consumer behavior in different market structures. It shows on one hand, how consumers can maximize their satisfaction under budget constraints and choose the optimal combination of products to consume. On the other hand, microeconomics shows how suppliers can maximize their profit, given the cost of their products and how to determine the optimal combination of resources. In this course, students will understand the equilibrium between supply and demand according to market structures and emphasis on pure competition.
3
ECON102-EC10 Macroeconomics
Macroeconomics
ECON102-EC10
3 Credits
This course aims to provide a comprehensive background on Macroeconomics. It explains theories and develops the skills necessary to understand the overall economy and to evaluate the performance of the economy in terms of national income in addition to the impact that can have the main economic policies on national output and interest rate. The objective of this course is to show how unemployment, inflation, deflation, and other variables affect everyone and the economy and how to solve such problems. Topics include aggregate output, unemployment, inflation, Long-run growth, the goods markets, financial markets, IS-LM model, labor market, and the Phillips curve.
3
MGM T109-EC10 Total Quality Management
Total Quality Management
MGM T109-EC10
3 Credits
This progressive course provides a fundamental, yet comprehensive exploration of Total Quality Management (TQM) covering some of the basic tools and techniques and presenting sufficient theory to ensure a sound understanding of basic concepts. This course explores how quality management has progressed from an emphasis on the management of quality to a focus on the quality of managing, operating, and integrating customer service, marketing, lean management, six-sigma, and the Taguchi method. It explains to the student the importance of managing quality and the impact it has on products and services.
3
MGMT 113-EC00 Business Communication
Business Communication
MGMT 113-EC00
3 Credits

This course focuses on excellence in communication to prepare students for leadership roles. Students will understand the importance of effective interpersonal communication and be encouraged to improve their communication skills in order to succeed in business. Business Communication is essential for career advancement and the development of leadership skills. This capstone course aims to teach students to be effective and efficient leaders of the future.

3
MGMT 106-EC10 Entrepreneurial and small Business Management
Entrepreneurial and small Business Management
MGMT 106-EC10
3 Credits
This class addresses the unique entrepreneurial experience of conceiving, evaluating, creating, managing, and potentially selling a business. Entrepreneurial discussions regarding the key business areas of finance, accounting, marketing, and management include the creative aspects of entrepreneurship. The course relies on classroom discussion, participation, case analysis, the creation of a feasibility plan, and building a business plan to develop a comprehensive strategy for launching and managing a business. In the classroom, students should interact with the business community, advisors, be able to work effectively in teams, and be active participants in classroom discussions and exercises.
3
MGMT 117-EC10 Business Policy and Strategic Management
Business Policy and Strategic Management
MGMT 117-EC10
3 Credits
The course discusses a series of major topic areas relating to different elements of strategic management. After developing a sense of the strategic overview of the management, the course will analyze various components of strategic management such as business vision and mission, external and internal assessment, strategies in action, strategic analysis, and choice. Students will learn how to formulate, implement, and evaluate various levels of strategies to sustain a competitive advantage.
3
SCOP 202-AC00 Citizenship and Society
Citizenship and Society
SCOP 202-AC00
3 Credits
3
WOCE 101-EC10 Written and Oral Communication I or II or III
3
ETHI 300-EC00 Ethics in life and pluralism
3
MGMT 107-EP10 Practicum
3
Math Based and Quantitative Courses


Code Course Credits
MATH 501-EC00 Math for Business
Math for Business
MATH 501-EC00
3 Credits

Designed for first-year business management students, this course provides the technical and methodological principles needed to study mathematics within their specialization. It facilitates access to mathematical concepts required for courses in statistics, probability, financial mathematics, quantitative methods for business, and microeconomics.

3
STAT 401-EC00 Statistics For Business
Statistics For Business
STAT 401-EC00
3 Credits
Designed for first-year students at Antonine School of Business, this course offers several technics and methodologies for any student seeking more in-depth statistical studies. This course elaborates several statistical notions, which students could use to validate economic and managerial knowledge, such as Descriptive Statistics, Central Trend Characteristics, Dispersal and Asymmetry Indicators, Combinatorial Analysis, Two-Probability calculus, and Probability laws.
3
MATH 502-EC00 Financial Math
Financial Math
MATH 502-EC00
3 Credits
Financial Mathematics is a fundamental course for management students. It aims to give them the ability to quantify economic and managerial issues. This course presents the mathematical operations most related to current financial practices (simple or compound interest, annuities, undivided borrowings) in a concrete way that moves away from pure theory. On the other hand, this course provides several notions that the student will use in other courses such as Financial Analysis, Financial Management, Corporate Accounting, and Deep Accounting.
3
MATH 505-EC10 Quantitative Methods For Business
Quantitative Methods For Business
MATH 505-EC10
3 Credits
In finance, quantitative analysis allows managers to control their investments scientifically and regularly adjust their portfolio assets considering the risk and the expected profitability. This course offers a set of methods of Operational Research and Probability Calculation, which lead managers to make scientific decisions in their firms. These decisions imply a rational choice between several workable solutions.
3
Major Courses – Accounting and Auditing


Code Course Credits
ACCT 109-EC10 Taxation
Taxation
ACCT 109-EC10
3 Credits
Applied taxes are based on the taxation system, which in turn is based on three main pillars: tax policy, tax legislation, and tax administration. The tax policy deals with setting the size of the withholding tax, its sources, and means in light of economic, political, and social data. It is subject to the rules and principles set by the science of public finance. As for tax legislation, it deals with formulating tax rules and its principles in the country and incorporating them into the legislation body as laws and regulations. The tax administration remains the most important role in the success of any tax system, as it has the responsibility to implement tax legislation through its competent agencies, as it imposes and collects the tax and ensures tax discipline. This course, which is for Business Administration students, aims to facilitate the practical understanding of the provisions of tax and fee laws through exercises and case studies.
3
ACCT 105-EC10 Companies Accounting - 1
Companies Accounting - 1
ACCT 105-EC10
3 Credits

This course provides knowledge of the accounting treatment of equity and debt, whether as forms of financing or investment. It covers different types of shares, forms of dividends, and the accounting records of dilutive instruments. Students will learn methods of recording investments, such as fair value and equity methods, and issues related to revenue recognition, franchises, and leases.

3
ACCT 106-EC10 Companies Accounting - 2
Companies Accounting - 2
ACCT 106-EC10
3 Credits
This course provides the student with knowledge of the combinations in corporate status. It deals with the concept of consolidation and the preparation of consolidated financial statements. It also covers derivatives (concepts and common transactions), accounting for them as well as hedging activities. In addition, students will learn about financial statements in foreign currencies from an accounting perspective and will be introduced to accounting in nonprofit organizations (NPOs).
3
ACCT 111-EC10 Accounting Information System
Accounting Information System
ACCT 111-EC10
3 Credits
The course introduces the students to Accounting Information Systems (AIS). It explains how IT can improve the efficiency and effectiveness of business processes. It covers basic processes to design Accounting information systems. It deals with the risk of fraud, what makes it happen, and models for internal controls to manage that risk using computer-based systems. It also introduces the fundamentals of information security, goals, objectives, and methods for auditing information systems. It presents fundamental concepts of database technology, data modeling, their effect on AIS, as well as tools for documenting AIS work such as Resource, Events, and Agents (REA) diagrams.
3
ACCT 108-EC10 International Accounting Standards
International Accounting Standards
ACCT 108-EC10
3 Credits
This course gives useful financial information regarding economic decision-making based on international accounting standards for financial reporting. At the end of this course, the student will start to think at an international level while working. The course prepares the student to understand the context of the international accounting standards and the public interest in their use. The standards reviewed include accounting for capital assets, inventories, foreign currency transactions, investments, revenues, leases, and contingencies that occur after the end of the fiscal year.
3
ACCT 107-FC10 Internal Audit
Internal Audit
ACCT 107-FC10
3 Credits

This course is an introduction to Risk-Based Internal Auditing (RBIA). It covers the fundamentals of internal auditing, including standards, ethics, and mechanisms. It also addresses fraud detection, examining fraud cases, the schemes used, and the indicators that should have been identified. The objective is to introduce students, particularly those pursuing the BA in Accounting, Control, and Auditing, to internal audit concepts. The course also intends to raise awareness of current internal auditing objectives and practical methods to accomplish such objectives.

3
ACCT 110-EC10 Audit
Audit
ACCT 110-EC10
3 Credits

This course is an introduction to auditing and other assurance services, focusing on the auditor’s decision-making process in both the audit of financial statements and the audit of internal control over financial reporting.

3
Elective Courses


Code Course Credits
PSYC 301-EC10 Social Psychology
Social Psychology
PSYC 301-EC10
3 Credits
3
RECH 101-EC10 Research Techniques in Business Studies
Research Techniques in Business Studies
RECH 101-EC10
3 Credits
3
ETHI 201-EC10 Business Ethics
Business Ethics
ETHI 201-EC10
3 Credits
This course discusses the view that ethical behavior is the best long-term business strategy for a company, which became increasingly accepted during the last few years. In this course, students will learn about key areas such as Basic Principles of Ethics and Business, Ethics in the marketplace, Ethics and the Environment, Ethics of Job discrimination, Ethics and the Employee, and Organizational Ethics. Students will learn through experiential exercises, discussion, and application of cases as well as group discussions.
3
MGMT 123-EC00 Management Information System
Management Information System
MGMT 123-EC00
3 Credits
This course is for business school students who want an in-depth look at how business firms use information technologies and systems to achieve corporate objectives. Students will understand how information systems play a key role in business data analytics, how it enhances business processes. Students will examine the alignment of both information systems and strategies within businesses. Key topics to be covered are the communications network, the global internet, wireless revolution, e-commerce, managing knowledge, collaboration, as well as enhancing decision-making.
3
MGMT 114-EC10 Project Management
Project Management
MGMT 114-EC10
3 Credits
This course covers various elements of project management and the challenges faced chronologically, including Project Selection, Strategies, Portfolio Management, Scope Management, and assembling the Project's Team. It also covers issues including but not exclusive to Conflict and Negotiation, Risk Management, and Project Scheduling based on the Network, Duration Estimation, and Critical Path. This course focuses on how to plan and run the project.
3
ITLA 101-IC00 Italian 101
Italian 101
ITLA 101-IC00
3 Credits
3
ITLA 102-IC10 Italian 102
Italian 102
ITLA 102-IC10
3 Credits
3
CERW 101-EC10 Communicative English for the real world
Communicative English for the real world
CERW 101-EC10
3 Credits
3
TUNI 101-FC10 University Communication Techniques - FOU I
University Communication Techniques - FOU I
TUNI 101-FC10
3 Credits
3
MGMT 113-EP10 Mastering Public Speaking
Mastering Public Speaking
MGMT 113-EP10
3 Credits
Mastering Public Speaking is an introductory course to the theory and the practice of public speaking. It engages students to feel confident while writing speeches and grasping the audience’s attention and focuses on the relation between the speaker and the audience. In this course, students can improve their public speaking skills such as analyzing the speaking situation, choosing appropriate topics, conducting research, organizing ideas, utilizing evidence, delivering speeches effectively, and developing the ability to listen.
3
MRKT 103-EC10 Social Media For Business
Social Media For Business
MRKT 103-EC10
3 Credits
In this course, students will learn the importance of social media in this century. It will introduce them to the various technical aspects of using social media platforms, including but not exclusive to Facebook, Twitter, Instagram, Pinterest, and Blogging. It will give students hands-on experience in using different types of social media in business and its relevance to today’s consumer.
3
MGMT 112-EP10 Chess Strategy
Chess Strategy
MGMT 112-EP10
3 Credits
This course will give any student interested in chess, regardless of his level of skills, the chance to learn and improve. Chess strategy course develops students' logical and strategic thinking through concept learning and practice. In addition to theoretical learning, this course offers the students the opportunity to develop their skills through practice, by challenging each other, as well as different chess software.
3
MGMT 111-EC10 Petroleum Resources Management
Petroleum Resources Management
MGMT 111-EC10
3 Credits
Petroleum Resource Management is a course designed for students or professionals who would like to acquire further knowledge in Petroleum, economics, and the geopolitics of this sector. Since the Middle East, including Lebanon, has Petroleum as a natural resource, it is a benefit for students to understand the importance of preserving and the usage of this natural resource. This course aims at developing local and international professionals to take managerial positions developing economic insight and acquiring real-world knowledge from the FOBM, that has a practical and professional exposure with the market, in activities like management, research and consulting.
3
MATH 504-EC00 Logic for Management
Logic for Management
MATH 504-EC00
3 Credits
3
MGMT 103-EC10 Organizational Behavior
Organizational Behavior
MGMT 103-EC10
3 Credits
3
MGMT 104-EC00 Community Service
Community Service
MGMT 104-EC00
3 Credits
This course promotes experiential learning about community service and leadership through active involvement within a community organization. It provides students with an opportunity to enhance their skills and interests while developing civic awareness. In addition to participating in community projects, students will reflect on their experiences and relate to them, and conduct a needs analysis based on community needs. They will then respond to this by acquiring 30 hours of community service within a given association. Through active participation and analysis of specific community initiatives, students will explore such topics as issue-identification. All students participate in a significant community project, which serves as the basis for both learning specific community-organizing skills and for reflecting on the rewards and challenges of community leadership.
3
MRKT 111-EC00 Digital Marketing
Digital Marketing
MRKT 111-EC00
3 Credits
This course teaches students how to create an online presence and effective online marketing strategies. Students will come to understand Search Engine Optimization and Submission (SEOS) and how social media applications like YouTube, Facebook, Twitter, and Quora work. Students learn how to design online surveys, create buyer personas and a unique selling proposition, create a website with Word Press, and will examine Google analytics.
3
PSYCH 301-EC10 Social Psychology