The M.Sc. in accounting program at the University of Bahrain seeks to equip our graduates with the needed knowledge and become ethically oriented leader able to deal successfully with globalized dynamic environment and succeed in taking up significant managerial positions in accounting in domestic and global business enterprises. Non-Accounting graduates need to be brought up to a more or less comparable level with accounting graduates. This will be accomplished through three foundation courses (zero credit hours), in addition to six core courses (18 credit hours) and two optional courses (6 credit hours).