Accounting

This article discusses the basics of management accounting. A clear distinction is made between the topics of cost accounting and managerial accounting. Classifications of costs, their flow, and methods for estimating fixed, variable, and mixed costs for the purposes of cost accounting and management accounting are discussed. The course also covers the use of accounting information in planning and control decisions, analyzing the relationship of cost, volume and profit, preparing the comprehensive budget, appropriate costs for non-routine decisions, responsibility accounting and control reports for managers in revenue and profit centres. The course also covers some advanced topics in management accounting, specifically capital expenditure analysis

This article presents the analysis of financial statements from the point of view of the primary users of these statements in terms of: investment and credit analysis. The course also covers the basic concepts of financial presentation, fundamental analysis using vertical and horizontal analysis, and financial ratios.

This course focuses on basic issues in the practical aspect of auditing. It is primarily concerned with enabling students to understand modern auditing methodologies and their applications. Attention will be focused on using statistical and non-statistical samples, auditing computerized systems, auditing the sales cycle, the purchase cycle, and current asset accounts such as cash, receivables, inventory, fixed assets, current liabilities, long-term liabilities, property rights, salaries and wages.

The course aims to provide students with the conceptual, legal and practical framework for accounting for partnerships and financial companies. The course covers accounting for partnerships, which includes establishing partnerships, changing partners, and liquidating partnerships. The course also covers the aspect related to financial companies, as the course covers the establishment of financial companies, the issuance of bonds, and the formation of reserves. It also covers the liquidation of financial companies. The course covers these topics in light of corporate law.

This course complements the Principles of Accounting course in order to increase the student’s understanding of the basic concepts and principles of accounting. This course covers the accounting measurement of current and long-term liabilities, shareholders’ equity, the statement of cash flows, the concept of the time value of money, and accounting for joint liability companies. And the basics of financial analysis

This course covers the basic principles and concepts of financial accounting for business administration students. Specifically, the course includes the theoretical basics of accounting, the basic steps in the accounting cycle, and the accounting measurement of cash and its equivalents, civil receivables, investments, inventory, and tangible and intangible durable assets.

This material covers the principles and concepts of cost accounting: This includes clarifying the objectives of cost accounting, merchandise accounts in industrial companies, the cost list of manufactured and sold goods, the operating order accounting system, the stage cost accounting system, the standard cost accounting system, the problems of distributing the costs of service departments to production departments, and the problems of distributing joint costs, in addition to clarifying the activity cost accounting system.

This course deals with the basics of government accounting and non-profit bodies, as well as the theory of allocated funds, and clarifies the procedures for registering their operations, preparing their financial reports, preparing budgets, monitoring, and evaluating performance.

This article explains the accounting concepts and standards for merging financial statements, and specifically covers: legal forms of merger, uses of the purchase and joint interests methods, methods of treating the investment account in the holding’s books and using the completed rights method, the incomplete rights method and the cost method, procedures for merging financial statements, and treating overlapping operations and sales of assets and liabilities between the holding and the subsidiary. The impact of changing the ownership percentage on the procedures for merging the financial statements, the problems of the presence of preferred shares in the subsidiary’s books, and complex mergers and foreign currency operations.

This course deals with the accounting measurements on which the external financial report is based and covers: an introduction to the theoretical conceptual framework of financial accounting, the accounting problems of cash, the accounting measurement of investment in the shares of other companies with less than 50%, and the problems of measuring goods. This includes cost flow assumptions, uses of the cost base or the market, whichever is lower, problems of receivables and notes receivable, problems of long-term assets and intangible assets, and problems of Short-term liabilities and forecast liabilities.

It covers accounting problems and solutions for each of the following items: long-term debts and accounting problems for rescheduling long-term debts, long-term contracting, capital contracting compared to operational contracting in the books of both the lessor and lessee, accounting for retirement benefit costs, accounting for income tax and considering the effect of tax deferral as a liability or asset, including problems of benefiting from the tax in the event of tax losses and property rights. This includes common stock, preferred stock, stock options, treasury stock, basic earnings per share compared to what results from complex capital, changing accounting principles and correcting errors, inflation accounting and the cash flow statement.

This course deals with accounting in financial institutions and focuses on the accounting of commercial banks and insurance companies, where the types of banks, their development, and their importance from an economic perspective are identified. The focus is on the functions of commercial banks, accounting in the various departments, and the final accounts of commercial banks. This article also includes an introduction to the nature of insurance, its types, benefits, and reinsurance. Emphasis is placed on accounting for life insurance and other types of insurance

This course provides students with the basic concepts of accounting information systems. Specifically, the course will address the concepts of databases, accounting information systems technology, applications of accounting information systems, and management’s use of accounting information systems. It is based on the course's introduction to studying the design of accounting information systems.