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Dr. mohammad abu nasser
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Course
Description
Academic Year
Advanced Accounting
The course explains the accounting concepts and practices underlying business combinations. The course covers the following issues; the legal forms of business combinations, the use of purchase and pooling accounting, the different methods available as accounting treatment for the investment account; these include, the equity method, the cost method and the incomplete equity method, the basic consolidation procedures for the financial statements of the parent and its subsidiary, intercompany transactions such as land, inventory, depreciable assets and bonds, and intercompany leasing. Other issues include the impact of changes in the percentage of ownership on the consolidation procedures, the existence of preferred stocks, complex affiliation, and foreign currency translation.
2009/2010
Accounting for Taxation
The course provides students with the different types of taxes, the main objectives of taxes, and explains the main tax concepts. i.e., double taxation, tax evasion and tax equality. The course also explains in detail the theoretical and practical aspects of the income tax laws in Jordan through examples and case studies.
2009/2010
Financial Statements Analysis
The course presents the financial statement analysis tools and techniques from the viewpoint of the primary users of financial statements. It covers the fundamental concepts of financial reporting, basic analysis by using vertical, horizontal, and ratio analysis
2008/2009
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