Academics | Faculties | FACULTY OF BUSINESS ADMINISTRATION & ECONOMICS | Department of Accounting and Finance | Bachelor of Business Administration - Accounting | NDU
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The Major in Accounting is designed to provide students with the opportunity to acquire the basic and advanced knowledge of accounting theory and practice in addition to the analytical skills and tools essential to a solid business education. Courses are designed to enable a student to understand the intellectual threads of modern accounting and its interrelationship to the various fields of business and management.

Total Credits
Apply Before
December 2019
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Program Educational Objectives

Accounting majors are increasingly taking and passing the Certified Public Accountant (CPA) Certified Management Accountant (CMA) and Certified International Audit (CIA) examinations through training in Accounting and related fields. It provides the practical and theoretical background needed to succeed in the dynamic and fascinating world of Accounting.

The accounting major highlights four (4) areas where students along with their respective advisors can develop their business elective courses in a way to meet their potential job/career requirements. The following four areas are:


  1. 1.Accounting Information Systems (AIS);
  2. 2.General Accounting (GA);
  3. 3.Management Accounting & Control (MA&C);
  4. 4.Auditing (A).

The Accounting Information Systems (AIS) field was developed in response to employers indicating an increased need for accounting majors with computer expertise. The AIS program prepares students for career opportunities in the field of accounting systems design, accounting systems management and accounting systems auditing and other systems - related areas of accounting. Electronic processing of financial transactions is now the norm in small and large businesses alike. Accountants must be prepared to design, select, install and configure numerous accounting applications such as accounts receivable and billing systems, human resources management systems, and financial reporting systems.
Other Accounting majors may choose business elective courses meeting the track of General Accounting (GA). This field is designed to provide graduates with the knowledge and skills necessary to enter professional careers leading to an accounting designation or entry-level positions in accounting. Students can expect to develop conceptual and technical accounting competence and analytical abilities.
The Management Accounting & Control (MA&C) field of concentration was established to better serve the needs of students interested in industry or government. Typically, careers begin in one area of a company but soon involve work in a number of different functions within the organization such as the Controller’s Department, Internal Audit, Treasury and Finance, Cost Accounting, planning and budgeting, etc. The purpose of the required courses in this track is to give students an understanding of these areas and the basic skills required to successfully enter the organization in any of these positions.
This track is distinct, because it gives an increased emphasis on understanding the role of Accounting and in assisting management with decision making and organizational control as well as producing necessary information for external reporting.
The Auditing (A) field of concentration is designed for students who desire to reach the top levels in public accounting. It provides the students with a strong technical and theoretical background which is helpful in solving today’s complex auditing and reporting problems.


The BBA –ACO is an ACCA * accredited program.
*ACCA stands for the Association of Charted Certified Accountants.

Admission Requirements

Applicants must pass the Lebanese Baccalaureate Part II (any strand) or its equivalent as identified by the Lebanese Ministry of Education. An applicant is accepted if he or she fulfills all the NDU admission requirements. In addition, there are three states of selection to the B.B.A., acceptance, conditional acceptance, and rejection. Students may be assigned MAT 105 as a remedial course in light of their composite scores.


Graduation Requirements

Students seeking the degree of Bachelor of Business Administration - Finance, Accounting, and Financial Engineering must complete a total of 106 credits. An overall average of at least 2.0/4.0 and a minimum average of 2.3/4.0 in the common core and major requirements. These credits are divided into: General Education Requirements, Common Core Requirements, Major Requirements, Faculty Electives, and Free Electives. In addition, the passing grade for Principles of Accounting I and II, Principles of Microeconomics and Macroeconomics, and Principles of Financial Management I, is “C”. The passing grade for remedial Math courses is “C”. Students are strongly advised to plan their courses in advance for the entire program. All Accounting majors must complete an internship course which provides field experience prior to graduation.


Liberal Arts Curriculum (27cr.)

Free Electives (6cr.)

Suggested Program

Fall Semester Year I (15cr.)
ACO 201 Principles of Accounting I (CCR) 3 cr.
ENL 213 Sophomore Rhetoric (LAC) 3 cr.
CSC 201 Computers and Their Use (LAC) 3 cr.
STA 206 Applied Statistics for Business & Econ. I (CCR) 3 cr.
(LAC) 3 cr.
Spring Semester Year I (15cr.)
ACO 202 Principles of Accounting II (CCR) 3 cr.
STA 207 Applied Statistics for Business & Econ. II (CCR) 3 cr.
ECN 212 Principles of Macroeconomics (CCR) 3 cr.
BAD 201 Fundamentals of Management (CCR) 3 cr.
MAT 205 Math for Business & Economics II (CCR) 3 cr.
Summer Module Year I (9cr.)
ACO 311 Managerial Accounting (CCR) 3 cr.
ENL 230 English in the Workplace (LAC) 3 cr.
ECN 211 Principles of Microeconomics (CCR) 3 cr.
Fall Semester Year II (15cr.)
ACO 313 Intermediate Accounting I (MR) 3 cr.
BAD 311 Business Law (CCR) 3 cr.
BAF 311 Fundamentals of Financial Management I (CCR) 3 cr.
BAD 323 Software Tools for Business Applications (CCR) 3 cr.
(LAC) 3 cr.
Spring Semester Year II (15cr.)
ACO 323 Accounting Information System (MR) 3 cr.
BAF 312 Fundamentals of Financial Management II (MR) 3 cr.
ENS 201 Introduction to Environmental Science (LAC) 3 cr.
(LAC) 3 cr.
Faculty Elective 3 cr.
Summer Module Year II (9cr.)
ECN 333 Managerial Economics (CCR) 3 cr.
MRK 201 Fundamentals of Marketing (CCR) 3 cr.
ARB 211 Appreciation of Arabic Literature (LAC) 3 cr.
ARB 231 Technical Arabic (LAC) 3 cr.
Fall Semester Year III (15cr.)
ACO 421 Advanced Accounting (MR) 3 cr.
NTR 201 Basic Human Nutrition (LAC) 3 cr.
ACO 413 Auditing I (MR) 3 cr.
Faculty Elective 3 cr.
Free Elective 3 cr.
Spring Semester Year III (13cr.)
ACO 481 Accounting Internship (MR) 1 cr.
BAD 453 E-Business (CCR) 3 cr.
ACO 411 Taxation (MR) 3 cr.
REG 212 Religion and Social Issues (LAC) 3 cr.
REG 213 Catholicism (LAC) 3 cr.
Free Elective 3 cr.


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