| | 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 |
| | This course is a continuation of Accounting 1602101 in order to further the students understanding of the basic accounting concepts and principles. It covers the basic accounting measurements of Current Liabilities, Long-Term Debt, Investments, Stockholders’ Equity and the Cash Flow Statement. In addition, the time value of money concept and partnership accounting, basic financial statement analysis is also introduced.
| Second 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 |
| | This course is a continuation of Accounting 1602201. It covers the accounting for long-term debt and troubled debt restructuring, leases, pension and post retirement benefits, accounting for income taxes, stockholders’ equity, earnings per share, accounting change and error analysis, inflation accounting, and the cash flow statement.
| Third 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. Finally, the course covers advanced topics in Managerial Accounting, such as, capital budgeting.
| Third year |
| | The course provides students with the essentials of accounting for governmental and not-for-profit 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 organisations
| Fourth 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
| Third 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 |
| | 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 |
