وصف المساقات بالانجليزي

Al-Zaytoonah University of Jordan ‫جـامعـة الـزيتـونــــة األردنيــة‬
‫ كلية االقتصاد والعلوم اإلدارية‬/‫الوصف التفصيلي للمادة الدراسية – إجراءات تنفيذ مهام لجنة الخطة الدراسية‬
Course Detailed Description – Procedures of the Course Plan Committee/Faculty of QF05/0408-1.0
Economics & Adm. Sciences
Department ACCOUNTING ‫القسم‬Ma
Accounting Theory in Course Name‫اسم المادة الدراسية‬ Course No.‫رقم المادة‬

512432
English
153115 (Prerequisite)‫املتطلب السابق للمادة‬ 3 Credit Hours‫الساعات املعتمد‬
01‫ق م‬/1121-1122‫ج‬/‫أ ق أ‬ ‫رقم وتاريخ اعتماد اخلطة الدراسية‬ ‫الوصف املختصر‬
)1121/1/21( Number & date of course plan approval Brief Description
This course covers the conceptual framework of accounting theory, the objectives of financial statements,
Measurement and valuation of assets and liabilities, revenue recognition, the theory of income determination,
inflation accounting the deference between accounting and economic income, financial reporting and disclosure,
and the future scope of accounting.
1. To understand the latest developments in theorization and theory construction and validation. :‫أهداف المادة‬
2. To understand the clear demarcation between positive and normative accounting theories. (Course
3. To understand the clear demarcation between inductive and deductive logic used in accounting Objectives)
theory construction and verification.
4. To understand the clear sketching of various approaches to accounting theory construction and
verification.
5. To understand the analysis and criticisms of the general structure of accounting theory.
6. To understand the nature and uses of accounting including the logic behind double-entry
accounting system.
7. To understand the historical accounting developments through the evolutionary and
revolutionary approaches since ancient civilization until current time.
8. To understand the standard-setting process through various regulatory approaches (the free-
market, the private-sector and the public sector approaches).
9. Accounting valuation approaches (historical cost accounting, general-price-level accounting,
replacement cost accounting and exit value accounting).
1. The Development of Accounting Theory. :‫موضوعات المادة‬
2. The Pursuit of the Conceptual Framework. (Course Topics)
3. Research Methodology and Theories on the Uses of Accounting Information.
4. Income Concepts.
5. The Income Statement.
6. The Balance Sheet and the Statement of Cash Flows.
7. Theories of Equity.
Richard G. Schroeder, Myrtle W. Clark, and Jack M. Cathey, Financial Accounting Theory and :‫الكتاب المعتمد‬
Analysis: Text and Cases, 10th Edition, 2011, John Wiley & Sons, Inc., USA. (Text Book)
1. Ahmed R. Belkaoui, Accounting Theory, 5th Edition, 2004, Thomson Learning, UK. :‫المراجع العلمية‬
2. Vernon Kam, Accounting Theory, 2nd Edition, 1990, John Wiley & Sons, Inc., USA. (References)
%01 = Course Work ‫اعمال السنة‬ :‫طريقة التقييم للمواد العملية‬ %01 = Participation ‫المشاركة‬ :‫طريقة التقييم للمواد النظرية‬
)‫ امتحانات يومية‬،‫ أبحاث‬،‫( (تقارير‬Practical Course %01 =1st Exam ‫االمتحان األول‬ (Grade
(Reports, Term Papers, Quizes) Grade Determination) %01 = 2nd Exam‫االمتحان الثاني‬ Determination)
%01 =Final Exam ‫االمتحان النهائي‬ %01=Final Exam ‫االمتحان النهائي‬
QF05/0408– page 1/49

(Course Outline) :‫التوزيع الزمني‬

Pages in
Notes Subjects Hours Week
Textbook
CH. 1 1-6 The Early History of Accounting 3 10
CH. 1 5-21 Accounting in the United States Since 1930 3 10
CH. 1 21-26 The Role of Ethics in Accounting 3 10
The Early Theorists
31-34
CH. 2 Early Authoritative and Semi-Authoritative Organizational 3 10
34-45
Attempts to Develop the Conceptual Framework of Accounting
45-58 The FASB's Conceptual Framework Project
CH. 2 58-63 Principles-Based versus Rules-Based Accounting Standards 3 10
63-73 International Convergence
Review of Previous Chapters (FIRST EXAM) 3 10
112-115 Research Methodology.
CH. 4 115-129 The Outcomes of Providing Accounting Information. 3 10
129-130 The Relationship among Research, Education, and Practice
The Nature of Income.
CH. 5 134-141
Income Recognition. 3 10
141-154
Earnings Quality, Earnings Management, and Fraudulent
154-159
Financial Reporting.
166-167 The Economic Consequences of Financial Reporting.
CH. 6 3 10
167-168 Income Statements Elements
168-191 Statement Format
192-194 Proposed Format of the Statement of Comprehensive Income 3 01
195-203 The Value of Corporate Earnings
211-224 The Balance Sheet.
224-229 Fair Value Measurement Under SFAS No. 157
CH. 7 3 00
229-231 Proposed Format of the Statement of Financial Position
231-235 Evaluating a Company's Financial Position
Review of Previous Chapters (SECOND EXAM) 3 00
235-246 The Statement of Cash Flows
CH. 7 3 00
246-249 Financial Analysis of Cash-Flow Information
482-488 Theories of Equity
CH. 15 3 00
488-491 Definition of Equity
Reporting Equity
CH. 15 491-508 3 00
Review of Previous Chapters
FINAL EXAM 3 00
‫تاريخ االعتماد‬ ‫اعتمدت من قبل رئيس القسم‬
Date of Approved by Dept.
Approval Chair
)‫ (يتم حتديثها يف كل فصل دراسي وتعبأ من قبل مدرس املادة‬:‫معلومات إضافية‬

Extra Information: (Updated every semester and filled by course instructor)
Course Instructor ‫مدرس المادة‬
Office No. ‫رقم المكتب‬
Extension ‫الهاتف الداخلي‬
Email ‫البريد االلكتروني‬
‫الساعات المكتبية‬
QF05/0408– page 2/49

Department ACCOUNTING ‫القسم‬
Intermediate Accounting Course Name‫اسم المادة الدراسية‬ 512331 Course No.‫رقم المادة‬
(2) in English
01‫ ق م‬/1121-1122‫ج‬/‫أ ق أ‬ ‫رقم وتاريخ اعتماد اخلطة الدراسية‬ ‫الوصف املختصر‬
This course is a continuation of accounting 502330. 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.
1. To understand financial data related to the acquisition of plant assets, and other major
expenditures by an enterprise, determine the proper allocation of cost, and record
capitalized items and expensed items. Moreover, to understand information related to
the disposition or exchange of plant assets.
2. To analyze the impact of various depreciation methods, lives, and conventions on
financial statements. Additionally, to explain issues related to asset impairment.
Furthermore, to explain procedures for depletion of natural resources.
3. To understand data related to intangible assets such as legal rights and legal life,
compare the accounting for intangible assets with the accounting for plant assets.
:‫أهداف المادة‬
Moreover, to explain the issues related to intangible-asset impairment. To describe the
accounting for research & development and similar costs. (Course
4. To understand data related to the current obligations of a firm, demonstrate an Objectives)
understanding of the proper accounting for short-term liabilities including contingencies
and estimated liabilities.
5. To understand information related to company’s long-term debt instruments (e.g. bond
contracts and bank note agreements), analyze the various accounting issues related to
long-term debt and interest expense.
6. To understand the details of the formation of a corporation by its stockholders,
distinguish the various equity issues, and describe the accounting for treasury stock,
preferred stock, and dividends.
1. Acquisition and Disposition of Property, Plant, and Equipment.
2. Depreciation, Impairments, and Depletion.
3. Intangible Assets. :‫موضوعات المادة‬
4. Current Liabilities and Contingencies. (Course Topics)
5. Long-Term Liabilities.
6. Accounting and Reporting of Stockholders' Equity.
Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield, Intermediate Accounting, 13 th :‫الكتاب المعتمد‬
Edition, 2010, John Wiley & Sons, Inc., USA. (Text Book)
:‫المراجع العلمية‬
(References)
%01 = Course Work ‫اعمال السنة‬ ‫طريقة التقييم‬  %01 = Participation ‫المشاركة‬ ‫ طريقة التقييم‬
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ %01 =1st Exam ‫االمتحان األول‬
:‫للمواد العملية‬ :‫للمواد النظرية‬
(Reports, Term Papers, Quizes) %01 = 2nd Exam‫االمتحان الثاني‬
%01 =Final Exam ‫االمتحان النهائي‬ (Practical Course %01=Final Exam ‫االمتحان النهائي‬ (Grade
Grade Determination) Determination)
QF05/0408– page 3/49


Pages in
Notes Subjects Week
Textbook Hours
CH. 10 489-493 Acquisition Costs of Land, Buildings, and Equipment. 3 10
CH. 10 493-498 Interest Costs During Construction of Plant Assets. 3 10
CH. 10 498-501 Valuation of Property, Plant, and Equipment.
501-507 Exchange of Nonmonetary assets.
3 10
507-511 Costs subsequent to Acquisition of Plant Assets.
511-512 Disposition of Property, Plant, and Equipment.
CH. 11 539-551 Methods of Depreciation.
3 10
551-554 Impairments of Plant Assets.
CH. 11 554-561 Depletion of Natural Resources. 3 10
Review of Previous Chapters 3 10
FIRST EXAM
CH. 12 589-592 Valuation and Amortization of Intangible Assets.
592-597 Types of Intangibles.
3 10
597-601 Goodwill.
601-603 Impairment of Intangible Assets.
CH. 12 604-611 Research & Development Costs and Similar Costs.
637-651 Current Liabilities. 3 10
CH. 13 651-666 Gain and Loss Contingencies.
CH. 14 689-696 Bonds Payable. 3 10
CH. 14 697-703 Effective-Interest Method. 3 01
CH. 14 703-713 Long-Term Notes Payable. 3 00
SECOND EXAM
CH. 15 741-745 The Corporate Form of Organization.
745-749 Issuance of Stock. 3 00
749-753 Reacquisition of Shares (Treasury Stock).
CH. 15 754-756 Accounting for and Reporting Preferred stock 3 00
CH. 15 756-762 Types of Dividends.
762-768 Stock Split. 3 00
Review of Previous Chapters
FINAL EXAM 3 00

Approval Chair

QF05/0408– page 4/49

Accountability of financial Course Name‫اسم المادة الدراسية‬ Course No.‫رقم المادة‬

512364
institutions in English
This course introduces accounting students to the fundamentals of accounting for financial institution 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.
1. To understand what is banks and their services and types, characteristics of accounting
system in banks.
2. To identify the relationship between the central bank and commercial banks. :‫أهداف المادة‬
3. To understand the accounting treatment inside the banks-cash section, current account (Course
department, deposit and saving section, promissory note section, security section Objectives)
(Bonds-stock), letter of credit (LCs).
4. To Study what is insurance and the accounting treatment in insurance companies.
1. Accounting in commercial banks.
2. Cash section and current account department.
3. Commercial paper section-securities section. :‫موضوعات المادة‬
4. Letter of credit (LCs). (Course Topics)
5. Clearance section.
6. Insurance companies.
Accounting for Financial Institutions, and Insurance Companies, 2011, Zamzam publishing. :‫الكتاب المعتمد‬
(Text Book)
1. Accounting for Banks- Koltveit, James, M., New York, 2002. :‫المراجع العلمية‬
(References)
%01 = Course Work ‫اعمال السنة‬ ‫طريق ة ة ة ة ة ةةة التقي ة ة ة ة ة ةةيم‬  %01 = Participation ‫المشاركة‬ ‫ طريقة التقييم‬
QF05/0408– page 5/49


‫الصفحات في الكتاب‬
‫عدد‬
‫مالحظات‬ ‫المعتمد‬ ‫الموضوعات‬ ‫االسبوع‬
‫الساعات‬
Notes Pages in Subjects Week
Hours
Textbook
Accounting for Commercial banks, development of banks in
1-2 13-21 3 10
Jordan, structure of banking system in Jordan
1-2 23-24 Sources and uses of funds in commercial banks 3 10
Cash section, internal control over cash, accounting cycle for
2-3 27-33 3 10
cash section, transfer of funds among bank branches
3 37-53 Credit current account section and saving section 3 10
3 59-85 Accounting for commercial papers. 3 10
First Exam 3 10
2-3 95-113 Accounting for financial securities 3 10
2-3 117-128 Foreign exchange and currency 3 10
2-3 133-147 Letter of credit (LCs) 3 10
2-3 165-172 Bank guarantees and bonding 3 01
2-3 181-216 Clearance section 3 00
Second Exam 3 00
4 225-235 Companies insurance 3 00
4 235-244 Types of insurance and fundamentals 3 00
4 244-279 Accounting cycle for insurance companies 3 00
Final Exam 3 00

Approval Chair

QF05/0408– page 6/49

Financial Statement Course Name‫اسم المادة الدراسية‬ Course No.‫رقم المادة‬

502440
Analysis in English
The course reviews the process of basic financial statements preparation, and also 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.
And explains what does the numbers in the financial statements means.
1. To understand the basic financial statements and the sequence of accounting cycle.
2. To understand the balanced sheet and its effect on decision making process.
3. Students must be familiar with the components of income statements to analyze
profitability. :‫أهداف المادة‬
4. Students have to understand the financial statements of banks and some of their closest (Course
competitors. Objectives)
5. Students have to understand the cash flows statement in order to determine the major
sources and uses of cash.
6. Students have to understand and apply the different ways and tools of financial analysis.
1. What is financial analysis?
2. Financial statement.
3. Analysis of short term financial position.
:‫موضوعات المادة‬
4. Cash Flows statements.
5. Vertical and Horizontal Analysis. (Course Topics)
6. Financial Ratios Analysis.
7. Financial Failure.
1. Financial Reporting and Analysis, Charles H. Gibson, 11th 2009. :‫الكتاب المعتمد‬
2. Financial Statement Analysis, Khanfar, 2006. (Text Book)
(References)
%01 = Course Work ‫اعمال السنة‬ :‫طريقة التقييم للمواد العملية‬ %01 = Participation ‫المشاركة‬ ‫ طريقة التقييم‬
(Practical Course :‫للمواد النظرية‬
(Reports, Term Papers, Quizes) Grade Determination) %01 = 2nd Exam‫االمتحان الثاني‬
%01 =Final Exam ‫االمتحان النهائي‬ %01=Final Exam ‫االمتحان النهائي‬ (Grade
Determination)
QF05/0408– page 7/49


‫عدد‬
Hours
Textbook
What is financial analysis concepts and importance and
1 33-48 3 10
objectives of financial analysis?
1 1-32 Parties interested in financial analysis and decision makers. 3 10
6 141-155 Types of financial analysis. 3 10
2-3-4 67-159 Classification of financial statements. 3 10
Analysis of short-term financial position.
2-6 163-186 3 10
(Working capital net working capital)
First Exam 3 10
5 319-335 Cash flows statement. 3 10
Methods of cash flows statements:
5 319-335 Preparing cash flows statement 3 10
Direct method and indirect method
5-6 319-335 Analysis of cash flows statements. 3 10
2-3 141-159 Vertical analysis. 3 01
2-3 141-159 Horizontal Analysis. 3 00
Second Exam 3 00
Financial ratios analysis liquidity ratios, long-term debt paying
6-2-3 163-186 3 00
ability
Profitability ratios-activity.
6-2-3 251-301 3 00
Ratios- market ratios.
6 163-301 Financial failure 3 00
Final Exam 3 00

Approval Chair
QF05/0408– page 8/49

Accounting Information
Course Name‫اسم المادة الدراسية‬ 512470 Course No.‫رقم المادة‬
Systems
Management Information
(Prerequisite)‫املتطلب السابق للمادة‬ 3 Credit Hours‫الساعات املعتمد‬
Systems
The course provides students with a basic understanding of accounting information systems (AIS). In particular,
the course addresses the following areas: database concepts, technology of accounting information systems. Use
of systems technology, accounting information systems application, and management use of AIS. Further, the
course uses the cycle-based approach in studying and designing accounting information system.
Upon completion of this course, the student will be able to:

1. Understand basic system concepts and the role of AIS in achieving organizational
objectives, and improving planning and control in an organization.
2. Identify the tools and techniques for system analysis, documentation design, and
:‫أهداف المادة‬
implementation.
3. Understand the accountant role in the development of AIS. (Course
4. Apply relational database concepts using MS-Access Objectives)
5. Use REA data modeling to understand business processes/activities; create diagrams that
represent selected business process/activities/tasks
6. Apply, Ms-Excel in selected accounting Issues.
1. AIS: An Overview
2. Overview of Business Processes
3. Relational Databases
4. Database Design Using REA Data Model
5. Implementing an REA Model in a Relational Database (Course Topics)
6. MS-Excel Application
7. MS-Access Application
Marshall Romney, Paul Steinbart, Accounting Information Systems, 10th Edition, Pearson Prentice :‫الكتاب المعتمد‬
Hall, 2006. (Text Book)
Katherine Smith & Others, Microsoft Excel for Accounting: Auditing & Accounting Information :‫المراجع العلمية‬
Systems, Pearson Education, 2003. (References)
%01 = Course Work ‫ طريق ة ة ة ة ة ةةة التقي ة ة ة ة ة ةةيم اعمال السنة‬ %01 = Participation ‫المشاركة‬ ‫ طريقة التقييم‬
QF05/0408– page 9/49


‫عدد‬
Hours
Textbook
AIS: An Overview
1 Chapter 1 – What is the meaning of system, data, and information?
3 10
6 1-23 – What is an accounting information system (AIS)?
MS-Excel Applications
AIS: An Overview
– Why is the AIS an important topic to study?
1 Chapter 1
– How does the AIS provide information for decision 3 10
6 1-23
making?
Overview of Business Processes
– What are the basic business activities in which an
1
Chapter 2 organization engages?
3 3 10
24-59 – What decisions must be made to undertake these activities?
6
– What information is required to make those decisions?
Overview of Business Processes
– What role does the data processing cycle play in organizing
1
Chapter 2 business activities and providing information to users?
3 3 10
24-59 – What is the role of the information system and enterprise
6
resource planning in modern organizations?
Relational Databases
– How are databases different than file-based legacy
systems?
0 Chapter 4
– Why are databases important and what is their advantage? 3 10
6 104-141
– What is the difference between logical and physical views
of a database?
Relational Databases
– What are the fundamental concepts of database systems
such as DBMS, schemas, the data dictionary, and DBMS
languages?
0 Chapter 4 – What is a relational database, and how does it organize
3 10
6 104-141 data?
– How are tables structured to properly store data in a
relational database?
First Exam
Database Design Using REA Data Model
– What steps are followed to design and implement a
database system.
0 – How is the REA data model used to design an AIS
Chapter 15
4 database? 3 10
552-587
0 – How are E-R diagrams read, and what do they reveal about
the business activities and policies of the organization
being modeled?
MS-Access Applications
QF05/0408– page 10/49


0 – How is an entity-relationship (E-R) diagram of an AIS
Chapter 15
4 database drawn? 3 10
552-587
0 – Examples
– How are E-R diagrams read, and what do they reveal about
0
Chapter 15 the business activities and policies of the organization
4 3 10
552-587 being modeled?
0
– Examples
Implementing an REA Model in a Relational Database
– How are REA diagrams for individual transaction cycles
0 Chapter 16
integrated into a single comprehensive organization-wide 3 01
4 588-615
REA diagram?
Chapter 16 – How are tables constructed from the REA model of an AIS
0 3 00
588-615 in a relational database?
– Examples
– How can queries be written to retrieve information from an
Chapter 16 AIS relational database built according to the REA data
0 3 00
588-615 model?
– Examples
Second Exam
Special Topics in REA Modeling
Chapter 17 – How are REA data models developed for organizations
0 3 00
616-650 other than retail stores?
– Examples
Special Topics in REA Modeling
Chapter 17 – How are REA data models developed for the HR/payroll,
0 3 00
616-650 manufacturing, and capital asset transaction cycles?
– Examples
Chapter 17 Special Topics in REA Modeling
0 3 00
616-650 – Examples
Review (Final Exam) 3 00

Approval Chair

QF05/0408– page 11/49

Department Accounting ‫القسم‬
Auditing (2) Course Name‫اسم المادة الدراسية‬ 512451 Course No.‫رقم المادة‬
Auditing (1) (Prerequisite) ‫املتطلب السابق للمادة‬ 3 Credit Hours‫الساعات املعتمد‬
This course is a continuation of accounting 502450.This course concentrates on the application side of the audit
process. Emphasis will be given to the impact of information technology on the audit process, statistical and non
statistical sampling techniques, the application of the audit process on sales and collection cycle, acquisition and
payment cycle, payroll cycle, inventory cycle and sales cycle, current assets, long term assets. Current liabilities,
long term liabilities and owners equity.
1) Understands the litigious environment in which CPAs practice. :‫أهداف المادة‬

2) Describe what the profession and the individual CPA can do to reduce the
threat of litigation. (Course
3) Knowledge why adequate audit planning is essential. Objectives)
4) Gain an understand client business and industry.
5) Describe how IT improves internal control.
6) Explain how general control and application control reduce IT risks.
7) Describe audit sampling for auditing treatment.
8) Knowledge about the other assurance services that auditor must use in
audit treatment.
1) Legal liability. :‫موضوعات المادة‬

2) Audit planning and analytical procedures.
(Course
3) the impact information technology on the audit process
4) Audit sampling for tests of control and substantive tests of Topics)
Transaction.
5) Audit sampling for tests of details of balance
6) Other assurance and non assurance services
7) Internal control system
:‫الكتاب المعتمد‬
Arens, Alvin, Elder, Randal J. , Beasley, mark S., 2005 ( Auditing and Assurance services)
International, Edition, Pearson Education International New Jersey USA.
(Text Book)
(References)
%50 = Course Work ‫اعمال السنة‬ ‫طريقة التقييم‬  %10 = Participation ‫المشاركة‬ ‫طريقة التقييم‬ 
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ :‫للمواد العملية‬ %20 =1st Exam ‫االمتحان األول‬ :‫للمواد النظرية‬
(Reports, Term Papers, Quizes) (Practical Course %20 = 2nd Exam‫االمتحان الثاني‬ (Grade
%50 =Final Exam ‫االمتحان النهائي‬ Grade Determination) %50=Final Exam ‫االمتحان النهائي‬ Determination)
QF05/0408– page 12/49


‫الصفحات في‬
‫عدد‬
‫مالحظات‬ ‫الكتاب المعتمد‬ ‫الموضوعات‬ ‫االسبوع‬
Hours
Textbook
1 73-106 Understand the litigation environment in CPAs
practice, explain why the failure of FS user to 3 1
differential among business failure, audit failure and
audit risk
1+2 73-106 Describe accountant liability to client and related
parties, describe accountant liability to third party 3 2
under common law, and describe accountant civil
liability.
3 193-229 Discuss why adequate audit planning is essential,
make client decision and perform initial audit 3 3
planning.
4 193-229 Gain an understand client business and industry, 3 4

assess client business risk, perform preliminary
analytical procedures.
4 193-229 Select the most appropriate analytical procedure from
among the five major types, compute financial ratios. 3 5
FIRST EXAM 3 6
5 345-373 Objectives of conducting an audit of F.S,
Management responsibilities, Auditor
3 7
responsibilities, F.S cycle, Transaction related audit
objectives, Balance related audit objectives, and How
audit objectives are met?
3+4 161-192 Nature of evidence, Audit evidence Decisions, 3 8
persuasiveness of evidence, Types of audit evidence,
Audit documentation.
3+4 313-343 Types of fraud, Conditions for fraud, Assessing the 3 9
risk of fraud.
4 313-343 Corporate Governance oversight to reduce fraud
risks, Responding to the risk of fraud, 3 10
Responsibilities when fraud is suspected.
4 345-374 How information technologies enhance internal
control, Assessing risks of information technology,
3 11
internal control specific to information technology.
Impact of information technology on the audit
process.
SECOND EXAM 3 12
QF05/0408– page 13/49

5 637-664 Business function in the cycle and related documents 3 13

and records, Parts of the audit on inventory, Audit of
cost accounting, Analytical procedures.
5 637-664 Methodology of designing test of details of balances, 3 14

Physical observation of inventory, Audit of pricing
and completion, Integration of the tests
5 711-739 Review for contingent liabilities and commitments, 3 15
Review for subsequent events, Final evidence
accumulation, evaluate results, Issue the audit report.
FINAL EXAM 3 16

QF05/0408– page 14/49

Auditing (1) Course Name‫اسم المادة الدراسية‬ 512450 Course No.‫رقم المادة‬
Intermediate Accounting (Prerequisite)‫املتطلب السابق للمادة‬ 3 Credit Hours‫الساعات املعتمد‬
2
This course is concerned with exploring key issues in auditing. It concentrates of the theoretical side of the audit
process. Emphasis will be given to the need for audit and audit function, the CPA profession, professional ethics.
Auditor’s responsibilities, auditing standards. Audit evidence, audit planning and analytical procedures,
materiality and risk, internal control and control risk, audit reporting and the completion of the audit process.
1. Understands the objectives to be accomplished in a given audit area. :‫أهداف المادة‬

2. Knowledge the circumstances of the engagement.
(Course
3. Determined the decisions to be made.
Objectives)
4. Able to determine the appropriate evidence to gather and how to evaluate
the evidence obtain.
5. Understand the most important concepts of auditing including key
provisions of GAAS in a logical manner
1. The demand for audit and other assurance services :‫موضوعات المادة‬
2. Introduction to auditing professions.
(Course
3. Audit report
Topics)
4. Professional ethics
5. Audit responsibilities and objectives
6. audit evidence
7. Fraud auditing
8. Overall audit plan and audit program
9. Audit of the inventory and warehousing cycle and capital a question
10. Completing the audit
Arens, Alvin, Elder, Randal J. , Beasley, mark S., 2005 ( Auditing and Assurance :‫الكتاب المعتمد‬
services)International, Edition, Pearson Education International New Jersey USA.
(Text Book)
(References)
%50 = Course Work ‫اعمال السنة‬ ‫طريقة التقييم‬  %10 = Participation ‫المشاركة‬ ‫طريقة التقييم‬ 
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ :‫للمواد العملية‬ %20 =1st Exam ‫االمتحان األول‬ :‫للمواد النظرية‬
%50 =Final Exam ‫االمتحان النهائي‬ Grade Determination) %50=Final Exam ‫االمتحان النهائي‬ Determination)
QF05/0408– page 15/49


‫عدد‬
Hours
Textbook
1 3-23 Nature of auditing, Distinction between auditing and
accounting, Economic demand for auditing, 3 1
Assurance services, Types of auditing, Types of
auditors, Certified public accountant.
1 24-44 Certified public accounting firms, Activities of CPA
firms, Structure of CPA firms, Generally Accepted 3 2
Auditing Standards, Statement of auditing standards,
International standard of auditing, quality control.
2 45-72 Standard unqualified audit report, Unqualified audit
report with explanatory paragraph or modification 3 3
words.
2 45-72 Departure from unqualified audit report, Materiality, 3 4

auditor discussion process for auditing reports,
2 73-106 What are ethics? Ethical Dilemmas, Code of
professional Conduct, Independents, Other rules of 3 5
conducts.
FIRST EXAM 3 6
3 133-160 Objectives of conducting an audit of F.S,
Management responsibilities, Auditor 3 7
responsibilities, F.S cycle, Transaction related audit
objectives, Balance related audit objectives, and How
audit objectives are met?
3+4 161-192 Nature of evidence, Audit evidence Decisions, 3 8
persuasiveness of evidence, Types of audit evidence,
Audit documentation.
3+4 313-343 Types of fraud, Conditions for fraud, Assessing the 3 9
risk of fraud.
4 313-343 Corporate Governance oversight to reduce fraud
risks, Responding to the risk of fraud, 3 10
Responsibilities when fraud is suspected.
4 345-374 How information technologies enhance internal
control, Assessing risks of information technology,
3 11
internal control specific to information technology.
Impact of information technology on the audit
process.
SECOND EXAM 3 12
QF05/0408– page 16/49

5 637-664 Business function in the cycle and related documents 3 13

and records, Parts of the audit on inventory, Audit of
cost accounting, Analytical procedures.
5 637-664 Methodology of designing test of details of balances, 3 14

Physical o bservation of inventory, Audit of pricing
and completion, Integration of the tests
5 711-739 Review for contingent liabilities and commitments, 3 15
Review for subsequent events, Final evidence
accumulation, evaluate results, Issue the audit report.
FINAL EXAM 3 16

Approval Chair

QF05/0408– page 17/49

Advanced accounting Course Name ‫اسم المادة الدراسية‬ 512433 Course No.‫رقم المادة‬
512331 (Prerequisite) ‫املتطلب السابق للمادة‬ 3 Credit Hours‫الساعات املعتمد‬
The course explains the advances of the accounting concepts and practices underlying business combinations and consolidated f inancial
statements according to the international accounting standards. 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 basic consolidation procedures for the financial statements of the parent and its
subsidiary intercompany transaction 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. Couples affiliating and
foreign currency translation
By the end of this course, students must be able to: :‫أهداف المادة‬
1. Understand the concepts of business combinations and control, the major reasons (Course
firms combine, and the factors used to determine the price and the method of payment Objectives)
for a business combination.
2. analyze the three types of business combinations and distinguish between an asset and
a stock acquisition
3. apply the two alternative views of consolidated financial statements: the economic
entity and the parent company concept
4. Prepare journal entries on the parent’s books to record and account for an investment
using the cost method, the partial equity method, and the complete equity method.
5. Use the work-paper and eliminating entries in preparing consolidated financial
statements at the date of acquisition and the year(s) subsequent to the acquisition
assuming that the parent accounts for the investment using the cost, the partial equity,
and the complete equity methods.
6. Analyze and treat intercompany sales of merchandize or properties determine the
amount of intercompany profit, if any, to be eliminated from the consolidated
statements.
1- Introduction to business combinations and the conceptual framework. :‫موضوعات المادة‬
2- Accounting for business combinations. (Course Topics)
3- Consolidated financial statements—date of acquisition.
4- Consolidated financial statements after acquisition.
5- Allocation and depreciation of differences between implied and book values.
6- Elimination of unrealized profit on intercompany sales of inventory.
7- Elimination of unrealized gains or losses on intercompany sales of property and
equipment.
Jeter, D. and P. Chaney. 2011. Advanced accounting (4th edition), John Wiley. :‫الكتاب المعتمد‬
(Text Book)
Larson, E. john. 2006. Modern Advanced Accounting, 10th. McGraw-hill :‫المراجع العلمية‬
(References)
%01 = Course Work ‫اعمال السنة‬ ‫طريقة التقييم‬  = Participation ‫المشاركة‬ ‫ طريقة التقييم‬
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ :‫للمواد العملية‬ %01 :‫للمواد النظرية‬
(Reports, Term Papers, Quizes) %01 =1 Exam ‫االمتحان األول‬
st
%01 =Final Exam ‫االمتحان النهائي‬ (Practical Course %01 = 2nd Exam‫االمتحان الثاني‬ (Grade
Grade Final Exam ‫االمتحان النهائي‬ Determination)
Determination) %01=
QF05/0408– page 18/49


‫عدد‬
Hours
Textbook
1 – INTRODUCTION TO BUSINESS 10
COMBINATIONS AND THE CONCEPTUAL
FRAMEWORK
Objective(1 7 - Business Combinations: Why? Why not? 0
Objective(1) 14 - Terminology and Types of Combinations. 1
Objective(1) 17 - Takeover Premiums. 0
Objective(1) 20 - Determining Price and Method of Payment in 1 10
Business Combinations. 1
Objective(3) 24 - Alternative Concepts of Consolidated Financial
Statements.
2 – ACCOUNTING FOR BUSINESS
COMBINATIONS 1
Objective(2+4) 51 - Explanation and Illustration of Acquisition
Accounting.
51 - Explanation and Illustration of Acquisition 2 10
Accounting. 0
- Exercises.
3 – CONSOLIDATED FINANCIAL 10
STATEMENTS—DATE OF ACQUISITION 1
Objective(1) 84 - Definitions of Subsidiary and Control.
Objective(1) 88 - Reasons for Subsidiary Companies, 1
Objective(1) 90 - Consolidated Financial Statements. 1
Objective(3+4+5) 91 - Consolidated Balance Sheets: The Use of Work- 2 10

papers. 0
Objective(3+4+5) 107 - A Comprehensive Illustration.
4 - CONSOLIDATED FINANCIAL 10
STATEMENTS AFTER ACQUISITION 3
Objective(4) 129 - Accounting for Investments by the Cost, Partial
Equity, and Complete Equity Methods.
Objective(3+4+5) 138 - Consolidated Statements after Acquisition—Cost 3 10

Method.
Objective(3+4+5) - Comprehensive example – 2 years. 3 10
Objective(3+4+5) 150 - Recording Investments in Subsidiaries—Equity 3 10

Method (Partial or Complete).
Objective(3+4+5) - Comprehensive example – 2 years. 3 01
Objective(6) 160 - Elimination of Intercompany Revenue and Expense 0 00
Items.
5 - ALLOCATION AND DEPRECIATION OF
DIFFERENCES BETWEEN IMPLIED AND
QF05/0408– page 19/49
BOOK VALUES.
Objective(5) 216 - Allocation of the Difference between Implied and 1
Book Values to Assets and Liabilities of Subsidiary:
Acquisition Date.
- Effect of Allocation and Depreciation of 1
Objective(5) 222 Differences between Implied and Book Values on
Consolidated Net Income: Year Subsequent to
Acquisition.
Objective(4+5) 227 - Consolidated Statements Work-paper—Investment 2 00
Recorded Using the Cost Method
Objective(4+5) 238 - Consolidated Statements Work-paper—Investment
Recorded Using Partial Equity Method. 1
1 00
Objective(4+5) - Consolidated Statements Work-paper—Investment
Recorded Using Partial Equity Method.
- Consolidated Statements Work-paper—Investment 2
Objective(4+5) 248 Recorded Using Complete Equity Method
6 - ELIMINATION OF UNREALIZED PROFIT 00
ON INTERCOMPANY SALES OF 2
Objective(6) 298 INVENTORY
- Effects of Intercompany Sales of Merchandise on
Objective(4+5+6) 308 the Determination of Consolidated Balances. 1
- Cost Method: Consolidated Statements Work-
paper—Upstream Sales.
Objective(4+5+6) - Cost Method: Consolidated Statements Work- 0 00
paper—Upstream Sales.
Objective(4+5+6) 322 - Consolidated Statements Work-paper—
Complete Equity Method. 2
ELIMINATION OF UNREALIZED GAINS OR 00
LOSSES ON INTERCOMPANY SALES OF
PROPERTY AND EQUIPMENT
Objective(6) 346 - Intercompany Sales of Land (Non-depreciable 1
Property).
Objective(4+5+6) 349 - Intercompany Sales of Depreciable Property 1
(Machinery, Equipment, and Buildings).
Objective(4+5+6) 369 - Consolidated Statements Work-paper—Complete 1
Equity Method
Approval Chair
QF05/0408– page 20/49

Intermediate accounting 1 Course Name ‫اسم المادة الدراسية‬ 512330 Course No.‫رقم المادة‬
Accounting principles (2) (Prerequisite) ‫املتطلب السابق للمادة‬ 3 Credit Hours‫الساعات املعتمد‬
The course explains in depth the details for the accounting measurement processes underlying the preparation of
external financial report. It covers accounting standards the conceptual framework of financial accounting, and
recognition and measurements concepts, plus the understanding the accounting information systems, examining
the income statement with special reporting issues, examining the Balance sheet and statement of cash flow, basic
techniques used of disclosure. In addition to the time value of money concepts and calculation techniques.
During this course, student will: :‫أهداف المادة‬

1 - Learn about financial reporting, its objectives and role in capital allocation, and the (Course
challenges it may face. Objectives)
2 - Learn about who establishes financial reporting standards and how. Students will go,
in depth, through the conceptual framework upon which financial reporting is built.
3 – Earn a comprehensive understanding of the accounting cycle with a foucus on
corporations.
4 – Be able to prepare the major financial statements in their details, classified as from
the perspective of the IFRS.
1- Financial Accounting and Accounting Standards :‫موضوعات المادة‬

2- Conceptual Framework for Financial Reporting (Course Topics)
3- The Accounting Information System
4- Income Statement and Related Information
5- Statement of Financial Position and Statement of Cash Flows
Kieso, D., Weygandt, J. and Warfield, T., Intermediate Accounting, 1 st,, IFRS edition, :‫الكتاب المعتمد‬
John Wiley, 2011. (Text Book)
Kieso, D., Weygandt, J. and Warfield, T., Intermediate Accounting, 13th , John Wiley, :‫المراجع العلمية‬
2010. (References)
0112 ، ‫ اليازوري‬، ‫ الجزء االول‬، ‫ االصول العلمية والعملية‬: ‫ المحاسبه المتوسطه‬، ‫ واخرون‬، ‫ غالب‬: ‫الرفاعي‬
%01 = Course Work ‫اعمال السنة‬ ‫ طريقة التقييم‬ %01 = Participation ‫المشاركة‬ ‫ طريقة‬
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ :‫للمواد العملية‬ %01 =1st Exam ‫االمتحان األول‬ ‫التقييم‬
(Reports, Term Papers, Quizes) (Practical Course %01 = 2nd Exam‫االمتحان الثاني‬ ‫للمواد‬
%01 =Final Exam ‫االمتحان النهائي‬ Grade %01=Final Exam ‫االمتحان النهائي‬ :‫النظرية‬
Determination) (Grade
Determination)
QF05/0408– page 21/49


‫عدد‬
Hours
Textbook
Chapter 1 Financial Accounting and Accounting Standards 3 55
Objective 4 - Global Markets
(1) 7 - Objective of Financial Reporting
9 - Standard-Setting Organizations
14 - Financial Reporting Challenges 3 53
40 Chapter 2 Conceptual Framework for Financial Reporting
Objective 42 - Conceptual Framework
(2) 43 - First Level: Basic Objective
- Second Level: Fundamental Concepts
- Second Level: Fundamental Concepts 3 51
48 - Third Level: Recognition, Measurement, and Disclosure
Concepts
80 - Third Level: Recognition, Measurement, and Disclosure 3 50
Objective Concepts
(3) Chapter 3 The Accounting Information System
- Accounting Information System
- The Accounting Cycle 3 51
108 - Financial Statements For Merchandisers
First Exam 3 50
112 - Financial Statements For Merchandisers
- Cash-basis accounting versus accrual-basis accounting
114 - Conversion from cash-basis to accrual-basis
144 Chapter 4 Income Statement and Related Information 3 50
146 - Income Statement
Objective 150 - Format of Income Statement
(4)
- Reporting Within the Income Statement
- Using reversing entries
160 - Reporting Within the Income Statement 3 50
- Other Reporting Issues
- Other Reporting Issues 3 50
190 Chapter 5 Statement of Financial Position and Statement of 3 55
191 Cash Flows
Objective
191 - Usefulness of the Statement of Financial Position
(4)
- Limitations of the Statement of Financial Position
- Classification in the Statement of Financial Position
- Classification in the Statement of Financial Position 3 55
- Classification in the Statement of Financial Position 3 53
Second Exam 3 51
204 - Purpose of the statement of cash flows
205 - Content and format of the statement of cash flows
207 - Overview of the preparation of the statement of cash flows
210 - Overview of the preparation of the statement of cash flows 3 50
- Usefulness of the statement of cash flow
213 - Financial statements and notes 3 51
216 - Techniques of disclosure
217 - Other guidelines 3 50
- Revision
Final Exam
QF05/0408– page 22/49

‫‪Al-Zaytoonah University of Jordan‬‬ ‫جـامعـة الـزيتـونــــة األردنيــة‬
‫الوصف التفصيلي للمادة الدراسية – إجراءات تنفيذ مهام لجنة الخطة الدراسية‪ /‬كلية االقتصاد والعلوم اإلدارية‬
‫‪Course Detailed Description – Procedures of the Course Plan Committee/Faculty of‬‬ ‫‪QF05/0408-1.0‬‬
‫‪Economics & Adm. Sciences‬‬

‫‪Date of‬‬ ‫‪Approved by Dept.‬‬
‫‪Approval‬‬ ‫‪Chair‬‬
‫معلومات إضافية‪( :‬يتم حتديثها يف كل فصل دراسي وتعبأ من قبل مدرس املادة)‬
‫)‪Extra Information: (Updated every semester and filled by course instructor‬‬
‫مدرس المادة ‪Course Instructor‬‬
‫رقم المكتب ‪Office No.‬‬
‫الهاتف الداخلي ‪Extension‬‬
‫البريد االلكتروني ‪Email‬‬
‫–‪QF05/0408‬‬ ‫‪page 23/49‬‬


Special Topics in Accounting Course Name ‫اسم المادة الدراسية‬ 512436 Course No.‫رقم المادة‬
This course presents In-depth study of special topics in Accounting, changes in accounting treatment(principles,
estimates) and how to reflect those changes in the accounting statements retrospectively and prospectively
according to carry forward and carry back accounting results, and concentrate in the other income statements
issues, consolidated financial statements, business combination, foreign currency accounting methods, segment
reporting.
1- Identify major classifications of inventory and distinguish between perpetual and :‫أهداف المادة‬
periodic inventory systems. (Course
2- Identify the effects of inventory errors the financial. Objectives)
3- Understand the items to include as inventory cost and compare the methods used
to price inventories.
4- Describe and apply the lower-of-cost-or-net realizable value role and explain
when companies value inventories at net realizable value and the relative sales
value method.
5- Determine ending inventory by applying the gross profit method and the retail
inventory method.
6- Discuss accounting issues related to purchase commitments and explain how to
report and analyze inventory.
7- Apply the revenue recognition principle and describe the accounting issues for
revenue recognition at point of sale.
8- Apply the percentage of completion method and cost recovery method for long-
term-contracts and the proper accounting for losses on long-term contracts.
9- Describe the accounting issues for service contracts and franchise.
10- Explain the nature, economic substance and advantages of lease transactions.
11- Describe the accounting procedure for capitalizing and operating leases by lesser
and lessee.
1- Valuation of inventories: a cost basis approach. :‫موضوعات المادة‬
2- Special issues related to LIFO. (Course Topics)
3- Inventories: additional valuation issues.
4- Revenue recognition at point of sale.
5- Long term contracts (construction).
6- Other revenue recognition issues and franchise.
7- Accounting for leases.
8- Special accounting problems.
Donald E. Kieso, Jerry S. Weygandt, Terry D. Warfield, Intermediate Accounting, IERS :‫الكتاب المعتمد‬
edition, 2011. (Text Book)
(References)
%01 = Course Work ‫اعمال السنة‬ ‫ طريقة التقييم‬ %01 = Participation ‫المشاركة‬ ‫طريقة التقييم للمواد‬
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ :‫للمواد العملية‬ %01 =1st Exam ‫االمتحان األول‬ :‫النظرية‬
%01 =Final Exam ‫االمتحان النهائي‬ Grade %01=Final Exam ‫االمتحان النهائي‬ Determination)
Determination)
QF05/0408– page 24/49


‫عدد‬
Hours
Textbook
Valuation of inventories: A cost basis approach 1 55
1 412-414 - classification
2 400-412 - inventory cost flow (perpetual and periodic systems)
400-400 - inventory control
Basic issues in inventory valuation: 1 53
1
404-400 - physical goods included in inventory
2
401-404 - cost included in inventory
3
404-401 - the cost flow assumption to adopt
Special issues related to LIFO: 1 51
402-404 - LIFO reserve
4 430-402 - LIFO liquidation
433-430 - Dollar-value LIFO- comprehensive dollar-value LIFO
432-433 - Selecting a price index
Inventories: Additional valuation issues 1 50
4 441-464 - Lower-of-cost-or-net realizable value
5 443-441 - Recording net realizable role instead of cost
444-443 - Valuation basis and purchase commitments
440-444 - The gross profit method of estimating inventory 1 51
0
444-440 - Retail inventory method
6
421-444 - Presentation and analysis
First Exam 1 50
Revenue Recognition: 1 50
7 206-204 - Guidelines for revenue recognition
266-2606 - Revenue recognition at point of sale
Long-term contracts (construction): 1 50
4 240-266 - Percentage of completion method
244-240 - Cost-recovery method
Long-term contract losses: 1 50
4 240-244 - Loss in current period
244-240 - Loss on unprofitable contracts
Other revenue recognition issues: 1 55
9 243-244 - Service contracts
244-243 - Other revenue situation
Franchise: 1 55
2 242-244 - Initial Franchise fee
242 - Continuing franchise fees
Second Exam 1 53
Accounting for leases: 1 51
01 0004-0001 - The leasing environment
0034-0004 - Accounting by the lesser
Accounting by the lesser: 1 50
00 0036-0034 - Classification of leases by the lesser
0032-0036 - Direct financing and operating methods
00 0000-0032 Special Accounting Problems 3 51
Final Exam 1 50
QF05/0408– page 25/49


‫‪Date of‬‬ ‫‪Approved by Dept.‬‬
‫‪Approval‬‬ ‫‪Chair‬‬
‫د‪ .‬عبد هللا عطية‬ ‫مدرس المادة ‪Course Instructor‬‬
‫–‪QF05/0408‬‬ ‫‪page 26/49‬‬


Management Accounting Course Name ‫اسم المادة الدراسية‬ 512361 Course No.‫رقم المادة‬
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.
1. Define The conceptual framework of managerial accounting :‫أهداف المادة‬

2. Knowledge about Management accounting and its relationship to other (Course
sciences. Objectives)
3. Use of information for decision-making short-term.
4. Analysis of the relationship between cost and profit and Size.
5. Understand Short-term production decisions
6. Prepare Planning Budget
7. Prepare The capital budget
1. The conceptual framework of managerial accounting :‫موضوعات المادة‬
2. Use of information for decision-making short-term (Course Topics)
3. Analysis of the relationship between cost and profit and Size
4. Planning Budget
5. The capital budget
Charles Horngren and Others, Introduction to Management Accounting, 14th :‫الكتاب المعتمد‬
Edition, Pearson Prentice Hall, 2008. (Text Book)
(References)
%01 = Course Work ‫طريقةةةةةةة التقيةةةةةةيم للمةةةةةةواد اعمال السنة‬ %01 = Participation ‫المشاركة‬ ‫طريقة التقييم للمواد‬
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ :‫العملية‬ %01 =1st Exam ‫االمتحان األول‬ :‫النظرية‬
%01 =Final Exam ‫االمتحان النهائي‬ Grade %01=Final Exam ‫االمتحان النهائي‬ Determination)
Determination)
QF05/0408– page 27/49


‫عدد‬
Hours
Textbook
1 The conceptual framework of managerial accounting: 1 55
4-32 - Definition of management accounting and characteristics.
2 -Objectives of management accounting. 1 53
4-32 Management accounting and its relationship to other sciences.
3 Use of information for decision-making short-term: 1 51
40-112 - Appropriate information for decision-making.
- Tabulation and classification of costs.
3 Use of information for decision-making short-term: 1 50
40-112 Analyze the behavior of cost components
4 Analysis of the relationship between cost and profit and Size: 1 51
Analysis of the concept of parity and objectives.
- Select a point arithmetic and a statement
- Break-even point and margin of safety:
- A point in the case of multiple products
40-112 Point of the temporary closure.
- Break-even analysis and planning of profit and sales
Break-even analysis and tax on income:
- Break-even analysis assumptions.
- Break-even analysis uses.
FIRST EXAM 1 50
5 226-244 Short-term production decisions. 1 50
5 226-244 Short-term production decisions. 1 50
6 Planning Budget: 1 50
- The concept of Planning Budget and defined.
269-332 - Principles of preparation Planning Budget
- Basis of preparation Planning Budget.
6 Objectives of planning budgets: 1 55
269-332 - Types of Planning Budget.
6 269-332 - Planning Budget for ongoing operations 1 55
SECOND EXAM 1 53
7 The capital budget: 1 51
435-462 - Balancing the processes of capitalism and feasibility studies
7 435-462 - Economic feasibility criteria 1 50
7 - Trade-offs between investment alternatives in the 3 51
435-462 circumstances of the future is certain
Final Exam 1 50

QF05/0408– page 28/49

Cost Accounting Course Name ‫اسم المادة الدراسية‬ 000001 Course No.‫رقم المادة‬
512102 (Prerequisite) ‫المتطلب السابق للمادة‬ )0( Credit Hours
01‫ق م‬/1121-1122‫ج‬/‫أ ق أ‬ ‫رقم وتاريخ اعتماد الخطة الدراسية‬ ‫الوصف المختصر‬
This course covers the basics principles and concepts of cost accounting according to cost-benefit assumption to
run the business. It presents the objectives of cost accounting and all types of inventory accounts in
manufacturing firms. Especially the steps used to calculate the cost of goods manufactured as a part of cost of
goods sold in the a manufacturing income statement, CVP analysis (Cost – Volume and profit) and breakeven
point at all specific points and assumptions, the job-order costing system, process costing system, and the activity
based costing system. Service departments cost allocation.
1. Identify the relationship between cost accounting and managerial accounting. :‫أهداف المادة‬
2. Differentiate between the different types of costs. (Course
3. How to use the cost-volume profit analysis, and its relationship with operating Objectives)
income.
4. How to deal with job costing and process costing.
5. The difference between the different costing systems.
6. Evaluating the need to use activity-based-costing method.
7. When and why use the process costing system.
8. Methods used in the process costing system.
1. Cost accounting and managerial accounting. :‫موضوعات المادة‬
2. Type of costs. (Course
3. The cost volume-profit-analysis. Topics)
4. Job costing, normal costing, and process costing.
5. The Activity Based Costing system.
6. Process –costing system.
Horngren, C; George Foster; and Srikant M. Datar; "Cost Accounting: A :‫الكتاب المعتمد‬
Managerial Emphasis"; 13th Edition; Prentice hall-International; 2008. (Text Book)
Harmmer, L. H, WK. Carter, and M. F. Usry, "Cost Accounting-Planning and :‫المراجع العلمية‬
Control", 11th Edition; South-Western Publishing Co.; 1994. (References)
%01 = Course Work ‫اعمال السنة‬ :‫طريقة التقييم للمواد العملية‬ %01 = Participation ‫المشاركة‬ ‫طريقة التقييم للمواد‬
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ (Practical Course %01 =1st Exam ‫االمتحان األول‬ :‫النظرية‬
(Reports, Term Papers, Quizes) Grade %01 = 2nd Exam‫االمتحان الثاني‬
%01 =Final Exam ‫االمتحان النهائي‬ %01=Final Exam ‫االمتحان النهائي‬ (Grade
Determination) Determination)
QF05/0408– page 29/49


‫عدد‬
Hours
Textbook
0 02 1. Describe how cost accounting supports management 0 10
accounting and financial accounting.
0 30 2. Understand how management accountants affect strategic
decisions.
0 30 1. Describe the set of business functions in the value chain and 0 10
identify the dimensions of performance that customers are
expecting of companies.
0 30 2. Explain the five-step decision making process and its role in
management accounting.
0 34 1. Describe three guidelines management accountants follow in 0 10
supporting managers.
0 32 2. Understand how management accounting fits into an
organization's structure.
0 41 3. Understand what professional ethics mean to management
accountants.
0 53 1. Define and illustrate a cost object. 0 10
0 54 2. Distinguish between direct costs and indirect costs.
0 56 3. Explain variable costs and fixed costs.
0 61 1. Interpret unit costs cautiously. 0 10
0 60 2. Distinguish among manufacturing companies, merchandising
companies, and service-sector companies.
3. Describe the three categories of inventories commonly found
0 60 in manufacturing companies.
0 63 1. Distinguish inventoriable costs from period costs. 0 10
0 40 2. Explain why product costs are computed in different ways for
different purposes.
0 40 3. Describe a framework for cost accounting and cost
management.
First Exam
3 44 1. Explain the features of cost-volume-profit (CVP) analysis. 0 10
2. Determine the breakeven point and output level needed to
3 20 achieve a target operating income.
3. Understand how income taxes affect CVP analysis.
3 24 4. Explain CVP analysis in decision making and how sensitivity
3 20 analysis helps managers cope with uncertainty.
3 24 1. Use CVP analysis to plan variable and fixed costs. 0 10
3 010 2. Apply CVP analysis to a company producing multiple
products.
3 010 3. Adapt CVP analysis to situations in which a product has more
than one cost driver.
4 003 1. Describe the building-block concepts of costing systems. 0 10
4 000 2. Distinguish job costing from process costing.
4 004 3. Outline the seven-step approach to job costing.
0 034 4. Distinguish actual costing from normal costing.
4 030 1. Track the flow of costs in a job-costing system. 0 01
0 040 2. Dispose of under or over-allocated manufacturing overhead
costs at the end of the fiscal year using alternative methods.
0 046 3. Apply variations from normal costing.
QF05/0408– page 30/49

6 063 1. Explain how broad averaging undercosts and overcosts 0 00

products or services.
6 062 2. Present three guidelines for refining a costing system.
3. Distinguish between simple and activity-based costing
6 041 systems.
4. Describe a four-part cost hierarchy.
6 043
6 044 1. Cost products or services using activity-based costing. 0 00
2. Explain how activity-based costing systems are used in
6 044 activity-based management.
3. Compare activity-based costing systems and department
6 040 costing systems.
4. Evaluate the costs and benefits of implementing activity-
6 040 based costing systems.
Second Exam 0 00
4 604 1. Identify situations in which process-costing systems are
appropriate.
4 631 2. Describe the five steps in process costing.
4 631 1. Calculate equivalent units and understand how to use them. 0 00

2. Use the weighted-average method of process costing.
4 634 3. Use the first-in, first-out (FIFO) method of process costing.
4 636
4 641 1. Incorporate standard costs into process-costing systems. 0 00
2. Apply process-costing methods to situations with transferred-
4 645 in costs.
Final Exam 00

Approval Chair

QF05/0408– page 31/49

Department Accounting
Principles of Accounting 2 Course Name 512102 Course No.

512101 (Prerequisite) 3 hours Credit Hours
01‫ق م‬/1121-1122‫ج‬/‫أ ق أ‬ Number & date of course plan approval Brief Description
)1121/1/21(
This course is a continuation of Accounting (502101) in order to further the students understanding of the basic
accounting concepts and principles. It covers the basic accounting measurements of accounting measurements of Cash
and internal control, Receivables, Inventory, property, plant, Equipment, and intangible Assets in addition to the Current
Liabilities, and current Investments.
This course extends accounting measurement and communication regarding, asset, liabilities, and (Course
owner equity of different forms of business organizations. Particular emphasis is placed upon Objectives)
inventories and cost of goods sold, Cash and internal control, in addition to Account receivables,
long-term lived assets, Investments, and Liabilities.
This course is designed as an introductory course in financial accounting. The main objective of
the course is to familiarize the student with the most important conceptual and practical aspects of
financial accounting. The purpose of this course also is to provide students with the following
skills:
1. Determining the inventory cost.
2. Determining the amount of cash balance, and explain the concepts related with Internal
Control and the procedures used to keep adequate accounting records.
3. Determining the Account Receivables and the methods used to estimate the uncollectable
Accounts and disposing of Account Receivables.
4. Determining the cost of plant assets, natural recourses, and intangible assets.
5. Explain the accounting treatment of Investments and the major classification and methods
used to valuation the investments.
6. Explain the accounting for current liabilities.
1. Inventories. (Course Topics)
2. Fraud, Internal Control, and Cash.
3. Accounting for Receivables.
4. Plant Assets, Natural Resources, and Intangible Assets.
5. Current Liabilities and payroll Accounting.
1.” Accounting principles", By Jerry. J .Weygandt, Donald E. Kieso . Wiley 9th, 2011.10th, (Text Book)
2011, International Student Version .
1. "Accounting principles", By Jerry . J .Weygandt , Donald E. Kieso . Wiley 9 th, 2010. :(References)
2. Financial accounting, by Kermit d. Larson and Paul B. w. Miller. IRWN 2008
Course Work %01 = Participation%01 = (Grade

(Reports, Term Papers, Quizzes) (Practical Course 1st Exam%01 = Determination)
Final Exam %01 = Grade Determination) 2nd Exam%01 =
Final Exam %01=
QF05/0408– page 32/49

(Course Outline)
Pages in
Textbook
 The steps in determining the inventory quantities.
 The basis of accounting for inventories, and the inventory 3 55
cost flow methods using the periodic inventory system.
 The basis of accounting for inventories, and the inventory
cost flow methods using the periodic inventory system.
 The financial statements and the tax effects of each of the
3 53
inventory cost flow methods.
 The lower of cost or market basis of accounting for
inventories.
 The effects of inventory errors on the financial statements.
 the inventory cost flow methods using perpetual inventory 3 51
system
 Describe the steps in determining the cash Balance, and
items should be included in the cash.
 Explain the concepts of Internal Controls, and the
3 50
procedures and techniques used to safeguarding the Assets.
 Explain the importance of Bank reconciliations and how to
prepare it .
First Review of Previous Chapters.
3 51
Exam
 Explain the methods used in estimating the amount of
uncollectable Account receivables.
3 50
 Explain the methods to write off uncollectable account and
recovering it by customers.
 Describe the steps in determining the types of plant Assets.
 Describe the classification of plant Assets and determine the 3 50
cost of each item should be included in the plant assets.
 Explain the concept of depreciation.
3 50
 Compute periodic depreciation using different methods.
 Distinguish between revenue and capital expenditures.
 Explain how to account for the disposal of a plant asset.
 Compute periodic depletion of natural resources. 3 50
 the basic issues related to accounting for intangible assets
 Distinguish between revenue and capital expenditures.

 Explain how to account for the disposal of a plant asset. 3 55
Second  Compute periodic depletion of natural resources.

3 55
Exam  the basic issues related to accounting for intangible assets
 The Types of investments and major classification of
investments into Debt or Equity
 Accounting treatment of recording and valuating of 3 53
Investments
 The accounting for notes payable.
QF05/0408– page 33/49

 Differentiate between Fair value and cost for the valuation

of investments.
3 51
 Current liability, and identify the major types of current
liabilities.
Final  The accounting for notes payable.
3 50
Exam  Review of Previous Chapters.

Course Instructor‫مدرس المادة‬
Office No.‫رقم المكتب‬
Extension‫الهاتف الداخلي‬
QF05/0408– page 34/49

Department Accounting Department
Accounting principles (1) Course Name 512101 Course No.

- (Prerequisite) 3 Credit Hours
)1121/1/21( 01‫ق م‬/1121-1122‫ج‬/‫ أ ق أ‬Number & date of course plan approval Brief Description
The course exposes business students to the basic principles and fundamental concepts of financial accounting. The
course covers the conceptual foundation of accounting using basic accounting equation, and the basic steps in the
accounting cycle completion, for services and merchandising companies, and the preparation of basic financial
statements, in addition to the basic knowledge of conceptual framework in the financial accounting fields.
An introductory course in accounting which includes identifying and recording and reporting of
business transactions, completing the accounting cycle, and preparation of financial statements.
Through exercises and problems, the students gain an understanding of the accounting process
and the steps which result in financial statements.
The objective of this course is to provide students with:
1. Explain what accounting is and determine the users of accounting information.
2. Explain the meaning of GAAP and cost principle.
3. State the basic accounting equation and understand the effects of business transactions.
4. Understand the four financial statements and how they are prepared.
(Course
5. Define the account, debits and credits and how they are used in recording business
Objectives)
transactions.
6. Explain the use of journals, ledgers and the trial balance.
7. Understand the time period assumption, the accrual basis, revenue recognition principle
and matching principle.
8. Identify the major types of adjustments and explain the need for adjusting entries and
prepare them.
9. Prepare a worksheet and completing the accounting cycle through closing the books.
10. State the required steps in the accounting cycle in their proper sequence.
11. Classify the balance sheet's elements
1. Accounting In Action
2. The Recording Process
3. Adjusting the Accounts. (Course Topics)
4. Completion Of Accounting Cycle.
5. Accounting for Merchandising Operations .
1.” Accounting principles “ , By Jerry . J .Weygandt , Donald E. Kieso . Wiley 9 th, 2011.10th,
(Text Book)
2011,International Student Version .
1.” Accounting principles “ , By Jerry . J .Weygandt , Donald E. Kieso . Wiley 9 th, 2010.
2.Financial accounting , by Kermit d. Larson and paul B . w. Miller . IRWN 2008
:(References)
Course Work %01 = Participation%01 =

(Reports, Term Papers, Quizes) (Practical Course 1st Exam%01 = (Grade
Final Exam %01 = Grade Determination) 2nd Exam%01 = Determination)
Final Exam %01=
QF05/0408– page 35/49

(Course Outline)
Pages in
Textbook
Introduction:
- Accountancy as a profession.
- The work of an accountant. 3 55
- Accounting and Bookkeeping.
- Accounting statements.
Generally Accepted accounting principles.
- Source of accounting principals.
- Business entity concepts. 3 53
- The Balance sheet equation.
- Effects of transaction on the accounting equation.
Recording Transactions:
- Accounts.
- Balance of accounts. 3 51
- The ledger.
- Mechanics of double- entry accounting.
Recording Transactions:
- Preparing a trial balance.
- Need for journal. 3 50
- Posting transaction information.
- Bookkeeping techniques.
Review of Previous Chapters+
First Exam 3 51
First Exam: 20%
Adjusting the accounts an preparing the statement:
- Adjusting the accounts. 3 50
- The adjusted trial balance.
Adjusting the accounts an preparing the statement:
3 50
- Preparing statement from the adjusted trial balance
The adjustment process:
- Disposing of Accrued items.
3 50
- Classification of balance sheet items.
- Owners equity on the balance sheet.
The Completion Of Accounting Cycle
3 50
-Prepare the Correcting Entries .
The Worksheet Closing Entries:
- Closing entries illustrated.
3 55
- Prepare A Classified Balance sheet .
- Sources of closing entry information
Review of Previous Chapters+
Second Exam 3 55
- Second Exam: 20%
Accounting for a Merchandising concern:
- Revenue from sales. 3 53
Merchandise inventory Cost of goods sold.
Accounting for a Merchandising concern:
- Worksheet of a merchandising concern.
3 51
- Retained earning statement.
Cost of goods sold on the worksheet.
Final Exam Review of Merchandising ,Exercises and problems solutions 3 50
QF05/0408– page 36/49

‫اعتمدت من قبل رئيس‬

‫تاريخ االعتماد‬
‫القسم‬

‫د‪ .‬محمد النوايسة‬ ‫مدرس المادة‬
‫رقم المكتب‬
‫الهاتف الداخلي‬
‫البريد االلكتروني‬
‫–‪QF05/0408‬‬ ‫‪page 37/49‬‬

Department ‫القسم‬
Accounting Principles (2)ِ Course Name ‫اسم المادة الدراسية‬ 000010 Course No.
235313 (Prerequisite) ‫املتطلب السابق للمادة‬ )1( Credit Hours
‫رقم وتاريخ اعتماد اخلطة الدراسية‬ ‫الوصف املختصر‬
)1121/1/21( 01‫ق م‬/1121-1122‫ج‬/‫أ ق أ‬
Number & date of course plan approval Brief Description
This course is a continuation of Accounting (502101) in order to further the students understanding of the basic
accounting concepts and principles. It covers the basic accounting measurements of accounting measurements of
Cash and internal control, Receivables, Inventory, property, plant, Equipment, and intangible Assets in addition
to the Current Liabilities, and current Investments.
1- Classifying inventory, determining inventory quantities and Costing. :‫أهداف المادة‬

2- How to deal with inventory errors and statement presentation and analysis.
3- Accounting using inventory cost flow methods in perpetual inventory systems (Course
and estimating inventories. Objectives)
4- Explaining fraud and internal control.
5- Accounting for cash controls and reporting.
6- Differentiate between receivables.
7- Accounting for account receivables.
8- Accounting for note receivables.
9- Classifying receivables in the statements and analysis.
10- Determining the cost of plant assets and computing depreciation.
11- Understanding how to deal with expenditures during useful life, and plant
assets disposal.
12- Accounting for natural resources and intangible assets.
13- Determining the reasons why companies invest, and types of investments.
14- Valuing and reporting investments.
1- Inventory costing using periodic and perpetual systems. :‫موضوعات المادة‬
2- Fraud, internal and cash control.
3- Accounting for receivables (account receivables, and note receivables) (Course
4- Accounting for plant assets, natural resources, and intangible assets. Topics)
5- Accounting for investments (debt and stock investments)
Jerry J .Weygandt , Paul D. Kimmel, and Don E. Kieso, "Accounting :‫الكتاب المعتمد‬
principles, International Student Version" ,Wiley & sons, 10th edition, 2012.
(Text Book)
(References)
%01 = Course Work ‫اعمال السنة‬ ‫طريقة التقييم‬  %01 = Participation ‫المشاركة‬ :‫طريقة التقييم للمواد النظرية‬
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ :‫للمواد العملية‬ %01 =1st Exam ‫االمتحان األول‬ (Grade
(Reports, Term Papers, Quizes) (Practical Course %01 = 2nd Exam‫االمتحان الثاني‬ Determination)
%01 =Final Exam ‫االمتحان النهائي‬ Grade Determination) %01=Final Exam ‫االمتحان النهائي‬
QF05/0408– page 38/49


Pages in
Textbook
Chapter 6: Inventories. 0 10
0 000 Describe the steps in determining inventory quantities.
0 003 Explain the accounting for inventories and apply the inventory
cost flow methods.
0 002 Explain the financial effects of the inventory cost flow 0 10
assumptions.
0 030 Explain the lower-of-cost-or-market basis of the accounting for
inventories.
0 033 Indicate the effects of inventory errors on the financial
statements.
0 030 Compute and interpret the inventory turnover ratio. 0 10
3 034 Apply the inventory cost flow methods to perpetual inventory
records.
3 041 Describe the two methods of estimating inventories.
Chapter 8: Fraud, Internal Control, and Cash. 0 10
4 314 Define fraud and internal control.
4 316 Identify the principles of internal control activities.
0 304 Explain the applications of internal control principles to cash
receipts.
0 306 Explain the applications of internal control principles to cash 0 10
disbursements.
0 304 Describe the operation of a petty cash fund.
0 300 Indicate the control features of a bank account.
0 304 Prepare a bank reconciliation. 0 10
0 304 Explain the reporting of cash.
First Exam
Chapter 9: Accounting for Receivables. 0 10
6 301 Identify the different types of receivables.
4 300 Explain how companies recognize accounts receivable.
Distinguish between the methods and bases companies use to
4 300 value accounts receivable.
4 304 Describe the entries to record the disposition of accounts 0 10
receivable.
4 360 Compute the maturity date of and interest on notes receivable.
4 363 Explain how companies recognize notes receivable.
4 363 Describe how companies value notes receivable. 0 10
4 364 Describe the entries to record the disposition of notes
receivable.
2 366 Explain the statement presentation and analysis of receivables.
Chapter 10: Plant Assets, Natural Resources, and Intangible 0 01

Assets.
01 344 Describe how the cost principle applies to plant assets.
01 321 Explain the concept of depreciation.
01 320 Compute periodic depreciation using different methods.
01 326 Describe the procedure for revising periodic depreciation. 0 00

Distinguish between revenue and capital expenditures, and
00 326 explain the entries for each.
00 324 Explain how to account for the disposal of a plant asset.
QF05/0408– page 39/49

00 411 Compute periodic depletion of natural resources. 0 00

00 410 Explain the basic issues related to accounting for intangible
assets.
00 414 Indicate how plant assets, natural resources, and intangible
assets are reported.
Second Exam 0 00
Chapter 16: Investments
03 600 Discuss why corporations invest in debt and stock securities.
03 603 Explain the accounting for debt investments.
03 600 Explain the accounting for stock investments. 0 00
03 604 Describe the use of consolidated financial statements.
04 602 Indicate how debt and stock investments are reported in 0 00
financial statements.
04 600 Distinguish between short-term and long-term investments.
Final Exam 00

QF05/0408– page 40/49

Department ‫احملاسبة‬ ‫القسم‬
Principles of Accounting (1) Course Name 000010 Course No.

- (Prerequisite) )1( Credit Hours
)1121/1/21( 01‫ق م‬/1121-1122‫ج‬/‫أ ق أ‬ ‫رقم وتاريخ اعتماد اخلطة الدراسية‬ ‫الوصف املختصر‬
Number & date of course plan approval
Brief Description
The course exposes business students to the basic principles and fundamental concepts of financial accounting.
The course covers the conceptual foundation of accounting using basic accounting equation, and the basic steps
in the accounting cycle completion, for services and merchandising companies, and the preparation of basic
financial statements, in addition to the basic knowledge of conceptual framework in the financial accounting
fields.
1- Defining Accounting and the building blocks of accounting. :‫أهداف المادة‬

2- The accounting equation.
(Course
3- Financial statements for service operations and accounting career opportunities.
Objectives)
4- Steps in the recording process.
5- Timing issues.
6- Adjusting entries, adjusted trial balance, and financial statements.
7- Using a worksheet.
8- Closing the books and summarizing the accounting cycle.
9- Merchandising operations (perpetual inventory system).
10- Forms of financial statement for merchandising operations.
11- Merchandising operations (periodic inventory system).
1- Accounting and the accounting equation. :‫موضوعات المادة‬
2- The recording process.
(Course
3- Adjusting the Accounts.
Topics)
4- Completing the Accounting Cycle.
5- Accounting for Merchandising Operations.
Jerry J .Weygandt , Paul D. Kimmel, and Don E. Kieso,"Accounting principles, :‫الكتاب المعتمد‬
International Student Version" ,Wiley & sons, 10th edition, 2012.
(Text Book)
(References)
%01 = Course Work ‫اعمال السنة‬ ‫ طريقة التقييم‬ %01 = Participation ‫المشاركة‬ ‫طريقة التقييم للمواد‬
st
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ :‫للمواد العملية‬ %01 =1 Exam ‫االمتحان األول‬ :‫النظرية‬
nd
(Reports, Term Papers, Quizes) (Practical Course %01 = 2 Exam‫االمتحان الثاني‬
%01 =Final Exam ‫ االمتحان النهائي‬Grade Determination) %01=Final Exam ‫االمتحان النهائي‬
QF05/0408– page 41/49


Pages in
Textbook
Chapter One: Accounting in Action 0 10
0 4 Explain what accounting is.
0 6 Identify the users and uses of accounting.
0 4 Understand why ethics is a fundamental business concept.
0 2 Explain generally accepted accounting principles. 0 10
0 01 Explain the monetary unit assumption and the economic
entity assumption.
0 00 State accounting equation and define its components.
0 03 Analyze the effects of business transactions on the 0 10
accounting equation.
3 02 Understand the four financial statements and how they are
prepared.
3 04 Explain the career opportunities in accounting.
Chapter Two: The Recording Process. 0 10
4 44 Explain what an account is and how it helps in the recording
process.
4 44 Define debits and credits and explain how they are used to
record business transactions.
4 44 Identify the basic steps in the recording process.
4 42 Explain what a journal is and how it helps in the recording 0 10
process.
4 00 Explain what a ledger is and how it helps in the recording
process.
4 00 Explain what posting is and how it helps in the recording 0 10
process.
4 60 Prepare a trial balance and explain its purpose.
First Exam 0 10
Chapter Three: Adjusting the Accounts
0 40 Explain the time period assumptions.
0 43 Explain the accrual basis of accounting.
6 44 Explain the reasons for adjusting entries.
6 40 Identify the major types of adjusting entries. 0 10
6 40 Prepare adjusting entries for deferrals.
6 20 Prepare adjusting entries for accruals.
6 22 Describe the nature and purpose of an adjusted trial balance. 0 10
Prepare adjusting entries for the alternative treatment of
6 010 deferrals.
Chapter Four: Completing the Accounting Cycle. 0 01
4 006 Prepare a worksheet.
4 036 Explain the process of closing the books.
4 041 Describe the content of a post-closing trial balance. 0 00
4 040 State the required steps in the accounting cycle.
4 043 Explain the approaches to preparing correcting entries.
4 040 Identify the sections of a classified balance sheet. 0 00
4 000 Prepare reversing entries.
Second Exam
QF05/0408– page 42/49

Chapter Five: Accounting for Merchandising 0 00

Operations.
2 046 Identify the differences between service and merchandising
companies.
2 042 Explain the recording of purchases under a perpetual
inventory system.
2 043 Explain the recording of sales revenues under a perpetual 0 00
inventory system.
2 044 Explain the steps in the accounting cycle for a
merchandising company.
01 042 Distinguish between a multiple-step and a single-step 0 00
income statement.
01 042 Explain the computation and importance of gross profit.
Explain the recording of purchases and sales of inventory
00 024 under a periodic inventory system.
Final Exam 0 00

QF05/0408– page 43/49

Governmental Accounting Course Name‫اسم المادة الدراسية‬ 512362 Course No.‫رقم المادة‬
01‫ق م‬/1121-1122‫ج‬/‫أ ق أ‬ ‫رقم وتاريخ اعتماد اخلطة الدراسية‬ ‫الوصف املختصر‬
The course provides students with the essentials of accounting for governmental and not-for profit organizations and the
principles of fund accounting theory. It demonstrates the procedures of recording, reporting, budgeting, and not-for-
profit organizations.
1- Determine the framework of governmental accounting. :‫أهداف المادة‬

2- The Jordanian legislation and the accounting system. (Course
3- Learn the basis of measurement in the governmental accounting. Objectives)
4- Preparing a budget and its implementations.
5- Identify the operations for income and expenditures.
6- How to account for the debit/credit current accounts.
7- How to deal with governmental financial controls.
1. Framework of the governmental accounting. :‫موضوعات المادة‬

2. Preparing the budget. (Course Topics)
3. Governmental financial controls.
0100 ,‫ عمان‬,‫ زمزم للنشر‬,‫ المحاسبة الحكومية‬, ‫ عبد الرزاق شحادة واخرون‬.‫د‬.‫أ‬ :‫الكتاب المعتمد‬
(Text Book)
“ Government and Not for profit Accounting: Concepts and practices”, by :‫المراجع العلمية‬
Michael H. Granof John wiley & sons. INC. New york, Edition. 1998. (References)
.0111 ,‫ األردن‬,‫ عمان‬,‫ الطبعة الخامسة‬,‫ بدون ناشر‬,‫ المحاسبة الحكومية واإلدارة المالية العامة‬,‫محمد احمد حجازي‬.‫د‬.‫أ‬
%01 = Course Work ‫اعمال السنة‬ :‫طريقة التقييم للمواد العملية‬ %01 = Participation ‫المشاركة‬ :‫طريقة التقييم للمواد النظرية‬
)‫ امتحانات يومية‬،‫ أبحاث‬،‫(تقارير‬ (Practical Course %01 =1st Exam ‫االمتحان األول‬ (Grade
(Reports, Term Papers, Quizes) Grade Determination) %01 = 2nd Exam‫االمتحان الثاني‬ Determination)
%01 =Final Exam ‫االمتحان النهائي‬ %01=Final Exam ‫االمتحان النهائي‬
QF05/0408– page 44/49


Pages in
Textbook
Intellectual framework for governmental accounting:
1 13
The concepts of governmental accounting 3 10
17
Characteristics of government activity
Objectives of governmental accounting.
21
1 Functions of the accounting system of government
22 3 10
Similarities and differences between governmental and financial
27
accounting.
Accounting system of government in light of the Jordanian
39
2 Legislation: 3 10
44
Documentation procedures.
44 Bookkeeping
2 3 10
46 Chart of accounts.
65 The basis of measurement in government accounting.
76 The cash basis
3 3 10
80 The modified cash basis.
84 The accrual basis
Review of Previous Chapters (FIRST EXAM) 3 10
93 The budget as an instrument of government accounting:
4 97 The concept of budgets 3 10
99 Importance of preparing the budget.
110 Steps of preparing the budget.
4 3 10
113 Principles considered when preparing a budget.
116 Methods for estimating the expenditures and income
4 3 10
118 Classification of items in the budget
4 129 Accounting operations for the implementation of the budget 3 01
4 153 Implementation exercises on the budget 3 00
Review of Previous Chapters (SECOND EXAM)
157
Operations accounting for income and expenditures 3 00
5 161
Accounting treatment for the collection of revenues.
169
Accounting treatment for the payment of public expenditures.
187 The accounting treatment for the debit/ credit current
accounts.
6 192 Permanent imprest accounts. 3 00
203 Credits current accounts and cash transfers abroad .
212 Trust accounts
218 Transferred money accounts.
Insurance accounts.
6 3 00
Compensation on current accounts.
Payable settlement under current accounts.
243 Government financial control.
7 248 Internal control 3 00
251 External oversight
FINAL EXAM 3 00
Approval Chair
QF05/0408– page 45/49

‫مدرس المادة ‪Course Instructor‬‬
‫–‪QF05/0408‬‬ ‫‪page 46/49‬‬

Advanced Cost Course Name‫اسم المادة الدراسية‬ 051211 Course No.‫رقم المادة‬
Accounting
This course is a continuation of accounting 502310.This course explains the way to profit planning using the
budgets(operating and financial) and how to prepare the flexible and static budgets and the variances resulted between
actual and budgeted results that fosters the planning of operation and provides a framework of performance evaluation
in order to promote the communication and coordination among the organization segment, and also concentrates on the
MBO (management by objectives)+MBE (management by exceptions) and responsibilities accounting, in addition to the
decision making techniques (joint allocation techniques).
This course is designed to be a continuation of Cost Accounting (1) and aims to illustrate standard :‫أهداف المادة‬
cost accounting deviation analysis, variable and absorption costing, cost behavior, regression (Course
analysis, cost estimation, advanced aspects of process costing, contract costing. Objectives)
1. Master Budget.
2. Flexible budget, Variance analysis and management control.
3. Inventory costing and capacity analysis.
4. Cost allocation: Joint products and Byproducts. (Course Topics)
5. Accounting for spoilage, rework and scrap.
Horngren, Datar, Foster, Rajan and Ittner, Cost Accounting (a managerial emphasis), 13 th Edition: :‫الكتاب المعتمد‬
Pearson International Edition, 2009. (Text Book)
1. Blosher, Edward, J., Chen, Kung, H., and Lin, Thomas W., Cost Management: A
Strategic Emphasis, 3rd edition, Inwin/ McGraw-Hill, New York, 2004. :‫المراجع العلمية‬
2. Horngren, Datar, Foster, Rajan and Ittner, Cost Accounting (a managerial emphasis), (References)
13th Edition: Pearson International Edition, 2009.
%01 = Course Work ‫اعمال السنة‬ ‫ طريقة التقييم‬ %01 = Participation ‫المشاركة‬ ‫طريقة التقييم‬ 
QF05/0408– page 47/49


Pages in
Notes Subjects Week
Textbook Hours
Ch. 6 6-19 Master Budget and Responsibility Accounting:
 Budgets and the Budgeting Cycle.
3 10
 Advantage of Budgets.
Time Coverage of Budgets
 Steps in Developing an Operating Budget.
 Computer-Based Financial Planning Models. 3 10
 Kaizen Budgeting.
 Group Class Work:
 Budgeting and Responsibility Accounting.
 Responsibility and Controllability. 3 10
 Human Aspects of Budgeting.
 Budgeting in Multinational Companies.
Ch. 7 7-16 Flexible Budgets: Variances and Management Control:
7-19  The use of variances.
 Static Budgets and Static-Budget variances. 3 10
 Flexible-Budget Variances and Sales-Volume variances.
 Group Class Work
Ch. 7 7-21 Flexible Budgets: Variances and Management Control:
7-24  Price variances and Efficiency variances for direct-cost
3 10
inputs.
FIRST EXAM
Ch. 7 7-25 Flexible Budgets: Variances and Management Control: I
 Implementing Standard Costing.
3 10
 Management uses of variances.
Ch. 8 8-18 Flexible Budgets: Variances and Management Control: I
 Planning of variable and fixed overhead costs.
 Standard costing at Webb company.
3 10
 Developing budgeted variable overhead cost rates.
 Variable overhead cost variances.
 Group Class Work.
Ch. 8 8-19 Flexible Budgets: Variances and Management Control: II
 Developing budgeted fixed overhead costs.
 Fixed overhead cost variance.
 Production-volume variance. 3 10
 Journal entries for fixed manufacturing overhead costs
and variances.
Ch. 8 8-21 Flexible Budgets: Variances and Management Control: II
8-40  Integrated analysis of overhead cost variance.
 Production-volume variance and sales-volume variance
 Financial and nonfinancial performance measures. 3 01
 Overhead cost variances in nonmanufacturing and
services settings.
QF05/0408– page 48/49

Ch. 9 9-16 Inventory Costing and Capacity Analysis:

 Variable costing and Absorption costing.
3 00
 Explaining differences in operating income.
 Performance measures and absorption costing.
Ch. 9 9-17 Inventory Costing and Capacity Analysis:
 Throughput costing.
3 00
 Comparison of alternative inventory-costing methods.
SECOND EXAM
Ch. 16 16-16 Cost Allocation: Joint Products and Byproducts
16-18  Joint cost basics.
3 00
16-20  Approaches to allocating joint costs.
Ch. 16 16-17 Cost Allocation: Joint Products and Byproducts
16-24  Accounting for byproducts. 3 00
Ch. 18 Spoilage, Rework and Scrap:
 Terminology.
3 00
 Different types of spoilage.
 Job costing and spoilage
FINAL EXAM 00

Approval Chair

QF05/0408– page 49/49

وصف المساقات بالانجليزي

Hochgeladen von

Dokumentinformationen

Originaltitel

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

وصف المساقات بالانجليزي

Hochgeladen von

Copyright:

Verfügbare Formate

Al-Zaytoonah University of Jordan ‫جـامعـة الـزيتـونــــة األردنيــة‬

Department ACCOUNTING ‫القسم‬Ma

Accounting Theory in Course Name‫اسم المادة الدراسية‬ Course No.‫رقم المادة‬

QF05/0408– page 1/49

(Course Outline) :‫التوزيع الزمني‬

)‫ (يتم حتديثها يف كل فصل دراسي وتعبأ من قبل مدرس املادة‬:‫معلومات إضافية‬

QF05/0408– page 2/49

Department ACCOUNTING ‫القسم‬

QF05/0408– page 3/49

(Course Outline) :‫التوزيع الزمني‬

‫تاريخ االعتماد‬ ‫اعتمدت من قبل رئيس القسم‬

)‫ (يتم حتديثها يف كل فصل دراسي وتعبأ من قبل مدرس املادة‬:‫معلومات إضافية‬

QF05/0408– page 4/49

Department ACCOUNTING ‫القسم‬

Accountability of financial Course Name‫اسم المادة الدراسية‬ Course No.‫رقم المادة‬

QF05/0408– page 5/49

(Course Outline) :‫التوزيع الزمني‬

‫تاريخ االعتماد‬ ‫اعتمدت من قبل رئيس القسم‬

)‫ (يتم حتديثها يف كل فصل دراسي وتعبأ من قبل مدرس املادة‬:‫معلومات إضافية‬

QF05/0408– page 6/49

Department ACCOUNTING ‫القسم‬

Financial Statement Course Name‫اسم المادة الدراسية‬ Course No.‫رقم المادة‬

QF05/0408– page 7/49

(Course Outline) :‫التوزيع الزمني‬

‫تاريخ االعتماد‬ ‫اعتمدت من قبل رئيس القسم‬

QF05/0408– page 8/49

Department ACCOUNTING ‫القسم‬

Upon completion of this course, the student will be able to:

QF05/0408– page 9/49

(Course Outline) :‫التوزيع الزمني‬

QF05/0408– page 10/49

Database Design Using REA Data Model

‫تاريخ االعتماد‬ ‫اعتمدت من قبل رئيس القسم‬

)‫ (يتم حتديثها يف كل فصل دراسي وتعبأ من قبل مدرس املادة‬:‫معلومات إضافية‬

QF05/0408– page 11/49

Department Accounting ‫القسم‬

1) Understands the litigious environment in which CPAs practice. :‫أهداف المادة‬

1) Legal liability. :‫موضوعات المادة‬

QF05/0408– page 12/49

(Course Outline) :‫التوزيع الزمني‬

4 193-229 Gain an understand client business and industry, 3 4

QF05/0408– page 13/49

5 637-664 Business function in the cycle and related documents 3 13

5 637-664 Methodology of designing test of details of balances, 3 14

‫تاريخ االعتماد‬ ‫اعتمدت من قبل رئيس القسم‬

)‫ (يتم حتديثها يف كل فصل دراسي وتعبأ من قبل مدرس املادة‬:‫معلومات إضافية‬

QF05/0408– page 14/49

Department Accounting ‫القسم‬

1. Understands the objectives to be accomplished in a given audit area. :‫أهداف المادة‬

QF05/0408– page 15/49

(Course Outline) :‫التوزيع الزمني‬

2 45-72 Departure from unqualified audit report, Materiality, 3 4

QF05/0408– page 16/49

5 637-664 Business function in the cycle and related documents 3 13

5 637-664 Methodology of designing test of details of balances, 3 14

‫تاريخ االعتماد‬ ‫اعتمدت من قبل رئيس القسم‬

)‫ (يتم حتديثها يف كل فصل دراسي وتعبأ من قبل مدرس املادة‬:‫معلومات إضافية‬

QF05/0408– page 17/49

Department Accounting ‫القسم‬

QF05/0408– page 18/49

(Course Outline) :‫التوزيع الزمني‬

Objective(3+4+5) 91 - Consolidated Balance Sheets: The Use of Work- 2 10

Objective(3+4+5) 138 - Consolidated Statements after Acquisition—Cost 3 10