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(130) FINANCIAL ACCOUNTING I:
Introduction to accounting, business transactions and the accounting
cycle, trial balance, measuring
income, the balance sheet, and closing entries, treatment of sales
and purchases, cash, inventories,
payables and receivable, plant and equipment.
(230) FINANCIAL ACCOUNTING II:
Introduction to accounting principles, accounting for partnership and
corporations, bonds payable
and other long-term liabilities investments. Cash Flow statement and
financial ratios. Prerequisite:
Accounting 130.
(331) COST ACCOUNTING:
Introduction to cost accounting, accounting for cost elements, job
order costing process costing,
joint product costing, standard costing. Prerequisite: Accounting 230.
(332) TAX ACCOUNTING:
Introduction to taxation, definition if direct and indirect taxes,
determination of taxable income,
tax estimation and collection, adjustment of income for tax purpose.
Prerequisite: Accounting 230.
(333) MANAGERIAL ACCOUNTING:
Introduction to accounting for managerial decisions, standard costing,
cost volume profit analysis,
budgeting and capital budgeting, performance evaluation and cost control.
Introduction to differential
analysis and managerial decision-making. Prerequisite: Accounting 331.
(334) BANK ACCOUNTING:
Fundamentals of bank accounting, accounting systems in banks, accounting
systems for specialized
banks, accounting cycles and procedures for bank operation, and financial
statement for banks.
Prerequisite: Accounting 230.
(335) INTERMEDIATE ACCOUNTING
I:
Accounting Principle and assumptions, detailed study
of the accounting cycle; analysis of financial
statements; application of GAAP and its interpretation
to the current and fixed assets. Prerequisite:
Accounting 230.
(336) INTERMEDIATE ACCOUNTING
II:
Application of GAAP and its interpretation to liabilities and owner’s
equity; retained and profit
distribution, leases, Cash Flow Statement, inflation accounting. Prerequisite:
Accounting 230.
(337) GOVERNMENTAL ACCOUNTING:
Introduction to governmental accounting principles, the accounting cycle,
funds accounting, financial
statements and closing entries. Prerequisite: Accounting 230.
(338) NOT-FOR-PROFIT ORGANIZATION
ACCOUNTING:
Introduction to not-for-profit accounting, fund accounting; accounting
procedures and principles for
municipalities, hospitals, colleges and universities; financial statements
and closing entries. Prerequisite:
Accounting 230.
(339) AUDITING I:
Introduction to auditing, the auditing profession, ethics, auditing standards
and legal liabilities, and it
planning, internal control evaluation, statistical sampling and reporting.
Prerequisite: Accounting 230.
(419) INDEPENDENT STUDY:
(429) An accounting
issue for study to be selected by the student and approved by the advisor.
Workload, type and method of evaluation are set in advance. Prerequisite:
24 credit hours in
accounting and approval of the chairman.
(430) BUDGETING:
Objective and policy formulation, fundamentals of budgeting, preparation
of the budget from sales
forecasts to income statement, cash budgeting, capital budgeting and
variance analysis. Prerequisite:
Accounting 331.
(431) ADVANCED TAXATION:
Problems in tax accounting, taxable income calculation for merchandising
and manufacturing firms,
tax applications for partnership and corporations under the Jordanian
law, tax planning. Prerequisite:
Accounting 332.
(432) ADVANCED ACCOUNTING:
Accounting for partnerships, accounting for branches, consolidations, consignments
and installment
sales; introduction to international accounting. Prerequisite: Accounting
335.
(434) ACCOUNTING INFORMATION SYSTEMS:
Introduction to accounting for managerial decisions, standards costing,
cost volume profit analysis,
budgeting and capital budgeting, and performance evaluation and cost
control. Introduction to
differential analysis and managerial decision-making. Prerequisite:
Accounting 331.
(435) ACCOUNTING THEORY:
Development of accounting principles; problems in accounting practice;
a basic study of accounting
standards and theory that underlay the accounting treatment of assets;
liabilities, owner’s equity.
Prerequisite: Accounting 336.
(436) AUDITING II:
Auditing procedures of current assets, plant property and equipment, investments,
current liabilities,
owner’s equity, revenues and expenses; EDP auditing. Prerequisite:
Accounting 339.
(437) SEMINAR IN ACCOUNTING:
A study of selected topics in accounting including but not limited to,
accounting theory, current issues
in accounting, auditing theory, inflation accounting, free markets,
replacement cost accounting and
accounting issues in Arab environment. The student has to submit a
paper that deals with any of these
issues. Prerequisite: 24 credit hours in accounting.
(438) INTERNSHIP IN ACCOUNTING:
Training with one of the companies, institutions, local accounting firms,
or international accounting firms
under the supervision of a department faculty member. The student has
to complete 50 hours of training
or observation for every credit hour. The student at the end of the
course should submit a report.
Prerequisite: 4th year standing and the written consent of the department
chairperson.
(439) INTERNATIONAL ACCOUNTING:
Introduction to international accounting and generally accepted accounting
principles, international auditing
standards, international comparative tax accounting, accounting for
multinational corporations, accounting
for foreign exchange transaction, accounting for investments. Prerequisite:
Accounting 335.
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