Principle Accounting (1)

Accounting 1 explain Accounting in Action: Explain what accounting is, Identify the users and uses of accounting, Understand why ethics is a fundamental business concept, Explain accounting standards and the measurement principles, Explain the monetary unit assumption and the economic entity assumption, State the accounting equation, and define its components, Analyze the effects of business transactions on the accounting equation, Understand the four financial statements and how they are prepared; The Recording Process: Explain what an account is and how it helps in the recording process, Define debits and credits and explain their use in recording business transactions, Identify the basic steps in the recording process, Explain what a journal is and how it helps in the recording process, Explain what a ledger is and how it helps in the recording process, Explain what posting is and how it helps in the recording process, Prepare a trial balance and explain its purposes; Adjusting the Accounts : Explain the time period assumption, Explain the accrual basis of accounting, Explain the reasons for adjusting entries, Identify the major types of adjusting entries, Prepare adjusting entries for deferrals, Prepare adjusting entries for accruals, Describe the nature and purpose of an adjusted trial balance; Completing the Accounting Cycle : Prepare a worksheet, Explain the process of closing the books, Describe the content and purpose of a post-closing trial balance, State the required steps in the accounting cycle, Explain the approaches to preparing correcting entries, Identify the sections of a classified statement of financial position.

 

Principles of Accounting (2)

Accounting for Merchandising Operations: Identify the differences between service and merchandising companies, explain the recording of purchases and sales revenues under a perpetual inventory system, explain the steps in the accounting cycle for a merchandising company, prepare an income statement for a merchandiser; Inventories: Describe accounting for inventories, apply the inventory cost flow methods, Explain the inventory cost flow assumptions, apply the lower-of-cost-or-net realizable value basis of accounting, Indicate the effects of inventory errors on the financial statements, Compute and interpret the inventory turnover ratio; Fraud Internal Control and Cash: Define fraud and internal control, Identify the principles of internal control activities, apply of internal control principles to cash receipts cash disbursements, petty cash fund, Prepare a bank reconciliation; Accounting for Receivables: Identify types of receivables, Describe the entries to record the disposition of accounts receivable, value notes receivable and entries to record the disposition of notes receivable; Plant Assets, Natural Resources and Intangible Assets: Describe how the historical cost principle applies to plant assets, Explain the concept of depreciation and computing it, Explain disposal of a plant asset, Compute periodic depletion of extractable natural resources, Explain the basic issues related to accounting for intangible assets, Indicate how plant assets, natural resources, and intangible assets are reported; Liabilities: Explain a current liability, and identify the major types of current liabilities, Describe the accounting for notes payable, Explain the accounting for other current liabilities.

 

Intermediate Accounting (1)

Conceptual framework for financial reporting: Conceptual framework objective, qualitative characteristics of Accounting information, Accounting elements, accounting assumptions, Accounting principles, cost constraints; Income statement and related Information: Income statement elements and format, Retained earnings Statement, statement of comprehensive income, EPS; Statement of financial position and cash flow: Balance sheet elements and format, classification of assets, classification of liabilities, classification of equity, cash flow main activates and format; Acquisition and Disposition of Property Plant, and Equipment: Identify property plant and equipment and its related costs, Discuss the accounting problems associated with interest capitalization, Explain accounting issues related to acquiring and valuing plant assets, Describe the accounting treatment for costs subsequent to acquisition, Describe the accounting treatment for the disposal of property plant and equipment ; Depreciation, Impairment, and Depletion: Discuss the accounting procedures for depletion of mineral resources, Apply the accounting for revaluations, Demonstrate how to report and analyze property plant equipment and mineral resources.

 

Intermediate Accounting (2)

Describe property, plant, and equipment: Identify the costs to include in initial valuation of property, plant, and equipment, Describe the accounting problems associated with self-constructed assets, Describe the accounting problems associated with interest capitalization, Understand accounting issues related to acquiring and valuing plant assets, Describe the accounting treatment for costs subsequent to acquisition, Describe the accounting treatment for the disposal of property, plant, and equipment; Intangible assets: Describe the characteristics of intangible assets, Identify the costs to include in the initial valuation of intangible assets, Explain the procedure for amortizing intangible assets, Describe the types of intangible assets, Explain the accounting issues for recording goodwill; Current Liabilities, Provisions, and Contingencies: Describe the nature, type, and valuation of current liabilities, Explain the classification issues of short-term debt expected to be refinanced, Identify types of employee-related liabilities; Equity: Discuss the characteristics of the corporate form of organization, Identify the key components of equity, Explain the accounting procedures for issuing shares, Describe the accounting for treasury shares

 

Managerial Accounting

Managerial accounting: Explain managerial accounting, Identify the three broad functions of management, Define the three classes of manufacturing costs, Distinguish between product and period costs, Explain the difference between a merchandising and a manufacturing income statement, Indicate how cost of goods manufactured is determined; Cost-volume-profit: Distinguish between variable and fixed costs, Explain the relevant range and the concept of mixed costs, List the five components of cost-volume-profit analysis, Explain the contribution margin, the break-even point, target net income, margin of safety; Cost-Volume-Profit Analysis: Additional Issues: Describe the a cost-volume-profit income statement, Apply basic CVP concepts, Explain the term sales mix and its effects on break-even sales and sales mix when a company has limited resources, Understand how operating leverage affects profitability; Incremental Analysis: Identify the decision-making process, the concept of incremental analysis, the relevant costs in accepting an order at a special price, a make-or-buy decision, sell or process materials further, repairing, retaining, or replacing equipment; Pricing: Compute a target cost, target selling price using cost-plus pricing, Use time-and-material pricing.

 

Cost Accounting (1)

Principles and concepts of cost accounting: the difference between managerial accounting and financial accounting, objectives of cost accounting, merchandise accounts in industrial companies; Cost concepts and terminology: cost behavior and characteristics, cost flow in manufacturing companies, preparing schedule of the cost of manufactured and cost of goods sold ; job order costing system: system characteristics, the normal approach of allocating manufacturing overhead costs, the actual approach of allocating manufacturing overhead costs, preparing journal entries; Activity-Based Costing System: Characteristics of the System, tracing direct cost elements, allocating of activities costs to Products; Process costing system: system characteristics, companies that use the production stages system, preparing production costs flow schedules, recording journal entries.

 

International Standards on Auditing  

Assessing the risk of material misstatement: Define risk in auditing, Distinguish the different types of risk assessment procedures, Understand important auditor considerations related to the risk of material misstatement due to fraud, Describe the auditor’s responsibility to identify significant risks, risk model and its components, Assess acceptable audit risk, Consider the impact of several factors on assessing inherent risk, Discuss the relationship of risk to audit evidence, materiality and risk are related and integrated into the audit process; Assessing and responding to fraud risks: Define fraud, Describe the fraud triangle, Understand the auditor’s responsibility for assessing the risk of fraud, Identify corporate governance, Develop responses to identified fraud risk; Internal control: Describe the three primary objectives of effective internal control, Contrast management’s responsibilities for maintaining    internal control with the auditor’s responsibilities, Explain the five components of the COSO internal control framework and general controls and application controls reduce information technology risks, Identify types of information technology systems and their impact on internal controls; Overall audit strategy and audit program: Use the five types of audit tests, Select the appropriate types of audit tests, Design an audit program, Understand key evidence-related terms, Integrate the four phases of the audit process; Completing the audit: Design and perform audit tests related to presentation and disclosure audit objectives, Conduct a review for contingent liabilities and commitments, Obtain and evaluate letters from the client’s attorneys, Conduct a post-balance-sheet review for subsequent events, Design and perform the final steps in the evidence-accumulation segment of the audit.

 

Accounting for Banks and Insurance Companies

Introduction to Banks: distinguish banks, commercial Banks, Banks Functions, related departments؛ Bank accounts: current accounts, saving accounts, deposits, clearance؛ Transfers: incoming transfers, outgoing transfers؛ Bills of exchange: definition, issuing Bills of exchange, collecting Bills of exchange, discounting Bills of exchange, related accounting entries؛ Bank Guarantees: definition, issuing Bank Guarantees, extending Bank Guarantees, terminating bank guarantees, related accounting entries؛ Banks Financial Statement: income summery, retained earnings, income statement, statement of financial position؛ Insurance companies: definition of insurance, types of insurance, principles of insurance, advantages and disadvantages , insurance expenses accounts, insurance revenue accounts, related accounting entries.

 

Governmental Accounting

The field of application of government accounting: state functions and how to apply them, types of organizational units and their classification, classification of government units, knowledge of the organizations to which government accounting is applied; Government accounting and its characteristics: definition of government accounting, its objectives, similarities between government accounting and commercial accounting, characteristics of government accounting; The state’s general budget: the concept, definition, and pillars of the state’s general budget, budget objectives, budget types, budget rules, budget stages, the relationship between government accounting and the state’s general budget, the principles of budget classification, the development of the general budget; Budgets in the government sector: their classifications, preparation of government budgets, the general budget of the state in terms of its principles, stages, classification and general deviations to control government spending operations, deviations used to control government receipts operations, internal and external control, the role of the State Audit Bureau in financial control; The legal framework for the government accounting system: it determines the size of government activity, how government activity is funded, and ways to preserve public money; The organizational structure of the government accounting system: accounts, books and documents, the structure of the accounting system, definition of the organizational structure, types of government accounts; The general budget in Jordan: the establishment of the general budget in Jordan, the preparation of the general budget, the structure of the components of the general budget law, the implementation of the general budget, methods of estimating revenues and expenditures for the preparation of the general budget; Classification of government accounts: documentary components, documentary and book group.

 

Corporate Accounting

Establishment and management of partnership companies: Defining companies and their types, and explaining the accounting treatment for establishing partnership companies; Preparing financial statements and distributing profits and losses in partnership companies: Financial statements for partnership companies and how profits and losses are distributed among partners; Change in ownership of partnership companies: accounting treatment for joining, withdrawing and liquidating partners; Expiration of the term of the partnership and its liquidation: Preparing the company’s entries and liquidation lists; Establishment of public shareholding companies: the accounting treatment for establishing a public shareholding company and how to deal with the increase and decrease in capital in accounting; Preparing final accounts and financial statements for public shareholding companies: income statement, profit and loss distribution statement, cash flow statement; Change in the capital of public joint-stock companies: increase in the capital of public joint-stock companies, sale of shares, sale of shares at a premium; Liquidation and resolution of public shareholding companies: preparing and liquidating the financial statements of public shareholding companies.

 

Cost Accounting -2

Static budget and flexible budget: the concept of static budget and flexible budget, developing static and flexible budget, calculating price and efficiency variances for direct cost items, identifying the standard accounting system; Static and flexible budgeting for  indirect cost items: calculating spending and efficiency variances for indirect costing items, allocation  of joint costs: allocating of overhead costs among joint products, allocating of common cost between byproducts and major products; Treatment of spoilage and rework and scrap in production processes: accounting treatment of spoilage and rework products, accounting treatment of the scrap.

 

Accounting Information System

Accounting information system  explain: An Overview: Distinguish between data and information, Explain fundamental decisions an organization makes, Identify the transactional information that passes between internal and external parties and an AIS, Describe the major business processes present in most companies, Explain what an accounting information system (AIS) is and describe its basic functions, Discuss how an AIS can add value to an organization, Explain how an AIS and corporate strategy affect each other, Explain the role an AIS plays; Overview of Transaction Processing and Enterprise Resource Planning Systems: Describe the four parts of the data processing cycle and the major activities in each, Describe documents and procedures used to collect and process transaction data, Describe the ways information is stored in computer-based information systems, Discuss the types of information that an AIS can provide; Systems Documentation Techniques: Prepare and use data flow diagrams to understand, evaluate, and document information systems, Prepare and use flowcharts to understand, evaluate, and document information systems, Prepare and use business process diagrams to understand; The Revenue Cycle: Sales to Cash Collections: Describe the basic business activities and related information processing operations performed in the revenue cycle, Discuss the key decisions that need to be made in the revenue cycle, and identify the information needed to make those decisions, Identify major threats in the revenue cycle; The Expenditure Cycle: Purchasing to Cash Disbursements, Explain the basic business activities and related information processing operations performed in the expenditure cycle, Discuss the key decisions to be made in the expenditure cycle, and identify the information needed to make those decisions, Identify major threats in the expenditure cycle.

 

Accounting Software System

Excel Overview: Learn how to start Excel, get to know the Excel workbook, understand how to navigate worksheets, and examine the Excel ribbon; Prepare Adjusted Worksheet: Post Balances in Trial Balance Columns, Make Post Adjustments in Reconciliation Columns, Prepare Complete Income Statement Columns, Determine Net Loss or Net Income, Prepare Balance Sheet Columns; Prepare the income statement: determine the amount of revenue, determine the cost of goods sold, calculate the gross margin, determine the operating expenses, and calculate the net income; Prepare the statement of retained earnings: record the previous year’s balance, add the net income, subtract any dividends paid to shareholders, calculate the total retained earnings; Balance sheet preparation: adding all assets, identifying current liabilities, calculating long-term liabilities, adding liabilities, calculating equity, adding liabilities and equity; Analysis of financial statements: profitability ratios, activity ratios, liquidity ratios, total ratios (debt and equity), horizontal and vertical analysis; Preparing depreciation tables: the straight-line depreciation method, the sum-of-year depreciation method, and the declining installment method.

 

Accounting Ethics

Business environment and society: the concept of business and its development, the importance of business to society, types of organizations, economic systems and social problems, societies and their characteristics, contemporary challenges facing business; Social responsibility for business organizations: the concept of social responsibility, the historical roots of social responsibility and its development, approaches and patterns of social responsibility, supporters and opponents of social responsibility, research trends in social responsibility, measuring social performance, social responsibility for international companies, accounting for social and environmental responsibility, a proposed model to adopt a social responsibility program for business organizations; Business ethics: the concept of business ethics and its development, sources of ethics in the business organization, moral philosophies, ethical framework for administrative decisions, general classification of ethical problems in business, professional ethics and ethical codes, ethics and its relationship to organizational culture, social responsibility and business ethics; Social responsibility and business ethics in the context of organization activities and administrative functions: social responsibility and business ethics in the context of production and operations, social responsibility and business ethics in the context of marketing, social responsibility and business ethics in financial and accounting management, social responsibility and business ethics in Public relations, social responsibility and business ethics in research and development activity, social responsibility and business ethics within the framework of administrative functions: planning, organizing, directing, controlling, strategic management, appendix: a suggested checklist for social responsibility and business ethics in the organization.

 

Tax Accounting

Income tax, its objectives, characteristics and types: definition of tax, types and characteristics of taxes and their classifications, methods of tax assessment, tax rates and rates, double taxation, tax evasion, tax planning and tax avoidance; Characteristics and attributes of the income tax law in Jordan: legal stages, unified tax base, classifications of taxpayers, income tax, adoption of accrual basis, difference between resident and non-resident; Taxable sources of income: the concept of gross income, taxable expenses, carryover loss treatment, personal exemptions, donation processing; Income and revenue subject to and exempt from tax: Income and revenue subject to income, income and losses generated outside the Kingdom, income of official and public institutions, income and revenue exempt; Acceptable and unacceptable expenses to be deducted for income tax purposes: Acceptable and unacceptable expenses to be deducted for income tax purposes; Income tax on salaries and wages: taxable and exempted income, income tax from pension and end-of-service benefits, deduction and supply instructions and end-of-service benefits; Submission of the tax declaration and payment of the tax due: Categories obligated to submit the declaration and methods of submission, delay fine, administrative assessment, methods of payment and installments; Estimation procedures for taxpayers who keep official accounts: determining the categories that are obligated and exempt from keeping accounts, assessing income; Objection, appeal and cassation procedures for income tax cases: objection cases, objection stages and procedures, conditions for accepting objection, tax appeal and cassation; Accounting and legal treatment of sales tax: definition of sales tax and its characteristics, the difference between general tax and special tax, statement of the tax period limit on sales and its entitlement, accounting treatment of the registered and unregistered person.

 

Islamic Accounting

Introduction to Islamic accounting: the concept of financial accounting, accounting and financial principles, financial accounting, financial accounting; Financial Accounting Standard for Islamic Banks No. 27: Loan, Mudaraba and Deposit Contracts, Calculating Profits for Savings Accounts, Under Notice and for Term, Recording Dividend Restrictions, Chapter Four; Accounting Standard No. (20) Forward Sale: The concept of murabaha and compound murabaha contracts, terms of murabaha contracts, forms of murabaha, the concept of the integration fund; Accounting Standard No. (3) Accounting Treatment for Mudaraba Financing: Mudaraba Concept, Conditions for Validity of Mudaraba Financing Transactions, Practical Procedures for Mudaraba Financing; Accounting Standard No. (4) Musharaka: the concept of Musharaka, types of Musharaka, conditions for the validity of Musharaka contracts, practical examples of Musharaka financing.

 

Forensic Accounting

Introduction to Forensic Accounting and Fraud Examination: What Is Fraud, the Difference Between Fraud and Abuse, What Is Forensic Accounting, The Professional’s Skill Set ,The Role of Auditing, Fraud Examination, and Forensic Accounting ,The Basics of Fraud; Who Commits Fraud and Why The Profile and Psychology of the Fraudster: Criminology, Fraud, The Fraud Triangle, The Role of Personal Integrity, The Psychology of the Fraudster, Collusion, The Fraud Triangle and the Meta-Model; Fraud Schemes: Skimming cash, skimming Receivable, Cash Larceny Schemes, Noncash Misappropriation Schemes, Concealing Inventory Shrinkage; Fraud Detection: Red Flags and Targeted Risk Assessment, Corporate Governance and Fraud, Fraud Detection, Targeted Fraud Risk Assessment,  Targeted Fraud Risk Assessment in a Digital.

 

Advance Financial Accounting

Business Combination: Explanation of the different forms of business combination, reasons behind the process of business combination, accounting treatment for merger using the acquisition method, accounting treatment for consolidation using the acquisition method, accounting treatment for parent and subsidiary using the acquisition method, conditions necessary for the use of the equity method, accounting treatment for merger using the equity method, accounting treatment for consolidation using the equity method; Preparation of consolidated financial statements at date of acquisition: Explanation of the procedures for preparing consolidated financial statements at the date of acquisition, where the holding company owns all the shares of the subsidiary, statement of how to treat controlled rights in the net assets of the subsidiary; Preparation of consolidated financial statements during the period subsequent to acquisition: Accounting methods used in handling changes in the investment account in the subsidiary, accounting treatment for changes in investment account, procedures for preparing consolidated budgets during subsequent periods of ownership if the holding company uses the ownership method; Preparation of consolidated financial statements during the period subsequent to acquisition (holding company cost method); Mutual transactions between the holding company and the subsidiary: Sale of goods, identification of the procedures for processing the sale of goods between the holding company and the subsidiary, statement of the necessary workpapers when preparing consolidated financial statements to process the impact of sale of goods between the holding company and the subsidiary, statement of the impact of sale of goods on calculating the share of the holding company and the subsidiary, statement of the impact of sale of goods on calculating the share of non-controlling interests in the subsidiary’s profits.

 

Accounting Theory

The nature of accounting: the origins of accounting, the definition of accounting, the nature of accounting activities, the activities of the economic unit; The structure of the accounting theory: definition of the theory, the elements of the structure of the theory ; Preliminary details of the elements of the structure of accounting theory; Objectives of financial reports: the importance of defining the objectives of financial reports, the objectives of the Financial Accounting Standards Board report, notes on defining the objectives of reports, recent theoretical developments to achieve objectives; Qualitative characteristics of accounting information The quality of accounting information: the importance of defining the qualitative characteristics of the qualitative characteristics according to the Accounting Standards Board, the basic characteristics of the accounting information; The concept of the income statement: the objective of the income statement, the approaches to determining the income; The concept of the statement of financial position: uses of the statement of financial position, classifications of the statement of financial position; Accounting assumptions: conditions of assumptions, periodicity assumption, continuity assumption, accounting entity assumption, measurement unit assumption; Accounting principles: the principle of revenue recognition, the principle of expenses recognition, the principle of matching revenues with expenses, the principle of historical cost, the principle of accounting disclosure.

 

International Accounting Standards

The Conceptual Framework for Financial Reporting: The Entities Issuing Financial Reports IFRSs; International Accounting Standard (IAS) No. 1 Presentation of Financial Statements: Identifying the main objectives of IAS No. 1 “Presentation of Financial Statements”; International Accounting Standard (IAS) No. 2 Inventories: Identifying the main objectives of IAS No. 2 “Inventories”, statement of the scope covered by IAS No. 2 “Inventories”; International Accounting Standard (IAS) No. 7 Statement of Cash Flows: Identifying the main objectives of IAS No. 7; International Accounting Standard (IAS) No. 10 Events after the Reporting Period: Identifying the main objectives of IAS No. 10 “Events after the Reporting Period”; International Accounting Standard (IAS) No. 16 Property, Plant and Equipment: Identifying the main objectives of IAS No. 16 “Property, Plant and Equipment”; International Accounting Standard (IAS) No. 34 Interim Financial Reporting: Identifying the main objectives of IAS No. 34 “Interim Financial Reporting”, statement of the scope covered by IAS No. 34 “Interim Financial Reporting”; International Accounting Standard (IAS) No. 36 Impairment of Assets: Identifying the main objectives of IAS No. 36 “Impairment of Assets”, statement of the scope covered by IAS No. 36 “Impairment of Assets”.

 

Financial Statement Analysis

Interrelationships of Financial Statements and Other Financial Reporting Topics: Forms of Financial Institutions, Accounting Assumptions and Principles, Elements of Accounting, Basic Financial Statements, Interrelationship of Financial Statements, Auditors’ Opinions; Balance Sheet Preparation and Analysis: Basic Elements of the Balance Sheet, Classification of Assets, Classification of Liabilities, Classification of Equity, Format of the Balance Sheet, Key Disclosures; Income Statement – Preparation and Analysis: Basic Elements of Income Statement, Revenue Classification, Expense Classification, Income Statement Format, Key Disclosures; Liquidity analysis: current assets, current liabilities, operating cycle, liquidity ratios and related interpretations; Solvency analysis: liabilities, leverage, long-term solvency, solvency ratios and related interpretations; Profitability analysis: definition of profit, profitability ratios and related interpretations.

 

Audit Accounting

The demand for audit and other assurance services: Describe auditing, Distinguish between auditing and accounting, Explain the importance of auditing in reducing information risk, List the causes of information risk, and explain how this risk can be reduced, Identify the primary types of auditors; The CPA profession: Describe the nature of CPA firms and what they do, Describe the structure of CPA firms, Understand the role of the Public Company Accounting Oversight Board and the effects of the Sarbanes-Oxley Act on the CPA profession, Summarize the role of the Securities Exchange Commission in accounting and auditing, Understand the role of international auditing standards, Identify quality control standards; Audit report: Describe the parts of the standard unmodified opinion audit report for nonpublic entities under AICPA auditing standards, Specify the conditions required to issue the standard unmodified opinion audit report, Understand reporting on financial statements, Describe the five circumstances; Professional ethics: Distinguish ethical from unethical behavior in personal and professional contexts, Resolve ethical dilemmas using an ethical framework, Explain the importance of ethical conduct for the accounting profession, Describe the purpose and content of the AICPA Code of Professional Conduct; Audit responsibilities and objectives: Explain the objective of conducting an audit of financial statements and an audit of internal controls, Explain the auditor’s responsibility, Describe the need to maintain professional skepticism, Describe the key elements of an effective professional judgment process; Audit evidence: Identify the four audit evidence decisions, Specify the characteristics that determine the persuasiveness of evidence., Identify and apply the eight types of evidence used in auditing, Understand the purposes and organized of audit documentation; Audit planning and materiality: Discuss why adequate audit planning is essential, Make client acceptance decisions and perform initial audit planning, Gain an understanding of the client’s business and industry, Perform preliminary analytical procedures.

 

Internal Audit

Introduction to internal audit: nature of internal audit, historical overview, definition of internal audit, services provided by internal audit, institutional control, evidence of internal audit, types of audit; The theoretical framework of internal auditing: independence, scope of work, audit committees, audit planning, quality control, standards for the professional practice of internal auditing, code of conduct; Internal control: concept of internal control, components of internal control, internal control standards, types of internal control, basic components of the internal control system, responsibility towards internal control, objectives of internal control, methods of examining internal control; Internal control practice: initial planning and survey, internal control evaluation, tests, findings and recommendations, report writing, follow-up, task evaluation; Internal audit techniques: risk management, risk study and management methods, risk management methods, risk control and direction, risk control and direction, risks arising from information technology systems, sample testing, statistical and analytical methods for internal auditors, computer auditing, the use of computers in internal auditing; Internal auditing and report writing: report objectives, report types, characteristics of a good report, relevant auditing standards, model report.

 

Contemporary Issues in Accounting              

Construction and Contracting: Introduction to Construction and Contracting Accounting, Accounting Treatment, Revenue Recognition Stages, Direct Costs, Indirect Costs, General Revenue Account, Project Closing and Contract Account Calculation; Hotel accounting: characteristics of the hotel activity and its impact on the accounting system, accounting records and books and its impact on the accounting system, lists of revenues and expenses in the hotel activity, accounting of salaries and wages; Hospital accounting: an introduction to the hospital system, model hospital accounts guide, preparation of the financial system, preparation of trial balance, preparation of financial statements; Accounting in agricultural activity: characteristics, components and costs, leasing agricultural lands, agricultural materials and accounting for them, final accounts and budget in the agricultural establishment.

 

Specialized Accounting Systems

Accounting information system: general concepts, the function of accounting information systems, types of accounting information systems, electronic accounting information systems, securing modern electronic systems; Accounting problems in intangible assets: the concept of intangible assets, their types, conditions for recognizing intangible assets, internally generated assets, the relative importance of intangible assets, accounting measurement of goodwill, accounting measurement of mineral resources, distribution of costs during the oil extraction contract, decline in intangible assets; Accounting problems in financial leasing: the concept and types of financial leasing, fields of work of financial leasing companies, accounting treatment of financial leasing.

 

Strategic Management Accounting

What is strategic management information: The changing business landscape in the 21st century, The need for strategic management information and its uses, Beyond the numbers: managing for value and strategic alignment; Decision–making and value creation: Activity-based costing and throughput accounting, Customer profitability analysis and customer accounting, The Value Chain and its implications for organizational effectiveness, Lifecycle costing, and customer profitability, Target costing: decisions and considerations; Managing for value in organizations: Motivation and congruence, Choosing and using a mix of performance measures, Employee empowerment, Analysing performance in organizations: variances and their use and limitations; Performance management for the future: The issues with traditional financial measures of performance, Vision, mission, and the strategy map, Value propositions, Creating scorecard measures: the finance input; Using budgets for strategic advantage: Budgeting types and current, practices: incremental, zero-based and rolling budgets, Behavioral implications of budgets and goal incongruence, Is there an alternative.

 

Field Training

Train students and qualify them practically: applying the various topics that have been learned in their field of specialization;  qualifying them for the purpose of working in banks: financial markets, or existing and emerging financial technology companies; providing them with the skills of effective and efficient communication and field communication: practical application that enables the student From working in a team spirit, enhancing interpersonal skills with others, the ability to assume the required responsibilities and develop them; enhances his self-confidence through the acquired skills:  able to find solutions and solutions to many different financial problems and issues.

 

Graduation Project

Uses Financial Technology concepts and other sciences in the research; Define a topic in one of the fields of Financial Technology; Appropriate research that covers its aspects; this topic changes every semester; the research may be office or field, or both; provided that the student delivers his research to the supervisor or a committee formed for this purpose.