| | The course exposes business students to the basic principles and concepts of financial
accounting. The course covers the conceptual foundation of accounting, the basic steps in the
accounting cycle, accounting measurements of Cash and Cash Equivalents, Accounts and
Notes Receivable, Inventory, Property, Plant, and Equipment, and Intangible Assets | First Year |
| | The course explains in detail the accounting measurement processes underlying the preparation
of external financial reports. It covers the conceptual framework of financial accounting, the
accounting for investments is stocks of other companies below 50%, accounting for inventory;
accounting for accounts and notes receivable; accounting problems and practices relating to
operating and intangible assets, and accounting for current liabilities | Second Year |
| | The course provides students with the fundamentals of Managerial Accounting. It makes a
clear distinction between Cost and Managerial Accounting topics. It covers cost classification,
flow, and estimation. It also covers the use of accounting information in planning and control
decisions; such as Cost-Volume-Profit analysis, comprehensive budgeting, relevant and
irrelevant costs in nonrecurring decisions; responsibility accounting, and performance
evaluation | Second Year |
| | This course covers the principles and concepts of cost accounting. It presents the objectives of
cost accounting and inventory accounts in manufacturing firms, statement of cost of goods
manufactured, the job-order costing system, process costing system, standard costing system,
service departments cost allocation, joint cost allocation and the activity based costing system. | Third Year |
| | The course provides students with the essentials of accounting for governmental and not-forprofit organisations and the principles of fund accounting theory. It demonstrates the
procedures of recording, reporting, budgeting, and evaluating the financial performance of
governmental agencies and not-for-profit organizations | Third Year |
| | This course aims at enabling the students to learn how to use ready accounting software in
financial accounting, managerial accounting, cost accounting and financial analysis. It also
aims at enabling students to Excel program in preparing actual and budgeted financial
statements | Third Year |
| | This course addresses accounting in the Muslim society. It examines its history and evolution
in serving the needs of Muslims, and how accounting has been derived from Islamic shariat
(laws). The course present the forms of Islamic financial institutions, role of accounting in
serving the economic life of individuals and the state, and how it can performs its role in
societies currently and in the future. | Fourth Year |
| | This course introduces accounting students to the fundamentals of accounting for financial
institutions such as banks, insurance companies. More specifically topics include types of
banks, the development of the banking profession and its importance to the national economy.
Emphasis is placed on the accounting practices in the different divisions of a commercial bank,
and its financial statements. In addition, accounting for different types of insurance companies
is discussed. | Third Year |
| | 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 | Fourth Year |
| | 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 | Fourth Year |
| | The purpose of this course is to give the student the skills necessary to take administrative decisions various short-term and long-term. This course covers traditional topics as product and cost budgets and performance evaluation and transfer prices as well as modern subjects such as cost and profit analysis activities client and target cost and cost management strategy. | MSc |
