COURSE DESCRIPTION


International Accounting and Auditing

24

24

72

12

9

132

University Requirement

Faculty Requirement

Major Requirement

Free Ellective

Complementary Requirement

Total Credit Hours

Complementary Requirement is not calcualted in total credit hours



University Requirement - 24 Credit Hours:



Compulsory Courses - 15 Credit Hours

Course Code Course Name Credit hours Description
A0110151 National Education 3 Concepts and terms related to National Education; Geography of Jordan including location, area, and natural, water, and human resources; Contemporary political history of Jordan, major historical events, achievements of the Kings of Jordan, initiatives of His Majesty King Abdullah II bin Al- Hussein; Jordanian constitutional and democratic life; Jordanian society, and the discussion papers of His Majesty King Abdullah II. The course aims to develop students? sense of active and responsible citizenship, reinforce values of belonging and participation in nation-building, and consolidate concepts of justice, equality, and human rights. This course is linked to the following Sustainable Development Goals (SDGs): Goal 4, Goal 10, and Goal 16.
A0110144 Arabic Communication Skills 3 Definition of language; language levels: phonological level, morphological level, syntactic level, semantic and lexical level, rhetorical level, and writing level; Reading comprehension texts; grammar exercises: nominal sentences, verbal sentences, "إنَ" and its sisters, "كان" and its sisters, dual form, sound masculine plural, sound feminine plural, diptotes, vocative, modifiers, numbers; Morphological exercises: active participle, passive participle; Spelling and punctuation; dictionaries; listening texts; speaking. This course is linked to the following Sustainable Development Goals (SDGs): Goal 4, Goal 10, Goal 11, and Goal 16.
A0110155 Military Sciences 3 This course introduces the concept of comprehensive national security and strengthens values of belonging, responsibility, and trust in Jordan?s military and security institutions. It provides students with essential knowledge about the history and development of the Hashemite Kingdom of Jordan and its armed forces, while raising awareness of issues such as psychological operations, drugs, and terrorism. The course aligns with the Sustainable Development Goals by promoting peace, strong institutions, responsible citizenship, and community well-being (SDGs 3, 4, and 16)
A0110143 English Communication Skills 3 This course aims to improve the four skills of the English language, so that students can use it in their daily conversation. This online course is taught via https://vclass.ammanu.edu.jo . The course consists of grammar (word classes, tenses, reported speech, conditionals and other grammatical topics), vocabulary (associated with different reading topics), reading skills (variety of reading texts from different areas of knowledge), listening skills, and writing skills (covering six different writing styles). This course is linked to the following Sustainable Development Goals (SDGs): Goal 4, Goal 10, Goal 11, and Goal 1
A0110154 Life Skills 1 This course focuses on the vital development of the individual at both personal and group levels, serving as a gateway for personal success and helping students understand their own personal competencies. The course discusses the meaning of skills, their levels, characteristics, and importance, including communication skills, and trains students in personal skills such as time management, providing definitions, examples of its applications, and hands-on activities. The course also trains students in dialogue and opinion-exchange techniques which means to resolve conflicts and reduce friction in increasingly open societies. Additionally, it covers effective study skills, family success, and maintaining physical health. This course is linked to the following Sustainable Development Goals (SDGs): Goal 3, Goal 4, and Goal 8.
A0110152 Entrepreneurship and Innovation 1 This course aims to introduce students to entrepreneurship in a practical way by using various tools to convey entrepreneurship concepts. The course covers topics relevant to entrepreneurs, including entrepreneurial fundamentals, traits of successful entrepreneurs, creative thinking and methods for generating entrepreneurial project ideas, teamwork and leadership, business plan preparation, marketing and digital marketing, financing entrepreneurial projects, and feasibility studies for entrepreneurial ventures. This course is linked to the following Sustainable Development Goals (SDGs): Goals 1, 4, 5, 8, 9, 10, 13, 15, and 17.
A0110153 Leadership and Societal Responsibility 1 This course addresses key topics related to leadership and management, including the meaning of leadership, its components and levels, administrative styles, their concepts and principles, and some of their theories. It also covers concepts related to social responsibility, servant leadership, strategic planning, change management, the importance of leader self-awareness, professional ethics, and building effective teams, as well as practical leadership and management applications. The course is linked to the following Sustainable Development Goals (SDGs): Goal 4, Goal 8, and Goal 16.

Elective Courses - 6 Credit Hours

Course Code Course Name Credit hours Description
A0110161 Islamic Culture 3 oncept of culture; characteristics of Islamic culture; Islamic culture and other cultures; sources of Islamic culture: the Holy Qur?an, the Sunnah, the Arabic language, and Islamic history. Fields of Islamic culture: faith-based, worship-related, and moral. Challenges facing Islamic culture: Orientalism, globalization, and secularism. Cultural issues and personality development: youth and intellectual invasion, the role of women in Islamic culture, and terrorism and Islam?s stance on it. This course is linked to the following Sustainable Development Goals (SDGs): Goal 1, Goal 3, and Goal 16.
A0110163 Archeology and Tourism in Jordan 3 The course introduces the concept of tourism and the definition of a tourist, the importance of tourism, and tourism motivations. It covers natural and human tourist attractions, tourism components, and types of tourism, as well as archaeology, its fields, methods of collecting archaeological information, and objectives of excavation operations. The course also examines archaeological excavations throughout historical periods and the monuments of ancient civilizations (including Egyptian, Greek, Roman, Nabatean, Islamic, and others). The objectives of the Archaeology and Tourism course in Jordan can be linked to the Sustainable Development Goals (SDGs): Goal 8, Goal 11, and Goal 12.
A0110164 Development and Environment 3 This course focuses on environmental issues, environmental problems, and the relationship between humans and the environment, as well as finding solutions to environmental challenges. It also covers the concepts of development and sustainable development, through which solutions are sought to address problems, particularly for future generations. The course links environmental issues and development to the Sustainable Development Goals (SDGs), including Goal 11, Goal 12, Goal 13, and Goal 1
A0110165 Contemporary Issues 3 The Contemporary Issues course addresses several topics, including political, social, cultural, and educational issues. In the political domain, the course covers democracy, globalization, and the Arab?Israeli conflict. In the cultural domain, it addresses the role of the Arab intellectual, mechanisms of change, and development in its various dimensions. This course is linked to the following Sustainable Development Goals (SDGs): Goal 1, Goal 8, and Goal 10.
A0411601 Legal Education and Human Rights 3 This course identifying the basic concepts of human rights in an analytical way, and then realistic clarify of the international & regional means dealing with human rights such as treaties, recommendations and international means that are in the process of formation, such imperative rules & customs, this course also address realistically the content of human rights and the rights of the first generation such as right of living. The second-generation rights such as the right to work and third-generation rights such as the right of environment. International ways to protect human rights in general. In addition, the extent to which the Jordanian constitution is compatible with international human rights standards.
A0110162 History of Jordan and Palestine 3 story of Jordan and Palestine: Geography of Jordan and Palestine; Jordan and Palestine in ancient times ? a general historical overview; Jordan and Palestine during the Mamluk era; Jordan and Palestine during the years of World War I (1914?1918); the Emirate of Transjordan; constitutional and legislative life in Jordan; Palestine under the British Mandate; Jordanian?Palestinian relations. This course is linked to the following Sustainable Development Goals (SDGs): Goal 4 and Goal 11.
A0110166 Media and Public Relations 3 This course introduces mass communication and its various activities, with a focus on media and public relations. It covers communication techniques, their development stages, and mechanisms of application. The course is linked to the following Sustainable Development Goals (SDGs): Goal 4 ? Quality Education-- By introducing students to communication, its types, and components, which enhances interaction between students and instructors, and by exploring communication techniques, their development stages, and methods of application in learning. Goal 8 ? Decent Work and Economic Growth -- By providing an understanding of public relations, its role, importance, objectives, and the qualifications required for professionals in the field. Goal 16 ? Peace, Justice, and Strong Institutions -- By addressing the importance of soft (symbolic) power and its relationship with specialized media, and the role of media in shaping public opinion and promoting peace and justice in society

Elective Courses - 3 Credit Hours

Course Code Course Name Credit hours Description
A0871103 Principles of Renewable Energy 3 Introduction to renewable Energy include Photovoltaic, Wind power, Micro hydropower, Biomass energy, Waste power, Solar thermal power, Geothermal power, Ocean energy (tidal, tide-flow and wave), Ocean energy (OTEC), , Comparison of characteristics and cost of renewables. How we can use the sun, wind, biomass, geothermal resources, and water to generate more sustainable energy. It explains the fundamentals of energy, including the transfer of energy, as well as the limitations of natural resources. Starting with solar power, the text illustrates how energy from the sun is transferred and stored; used for heating, cooling, and lighting; collected and concentrated; and converted into electricity
A0110168 Digital Literacy and Artificial Intelligence 3
A1321100 Sport and Health 3 Defining health and fitness: physical education, health education; the cognitive, emotional, skill-oriented, and social goals of physical education; the history of physical education: ancient, medieval, and modern ages, the Olympics, Athletics in Jordan: nutrition and exercising; athletic injuries: bone, joint , muscle, skin injuries; special exercises for figure deformation; diseases related to lack of exercise: diabetes, obesity, being underweight, back pain, cancer; hooliganism: causes and recommended solutions for hooliganism.
A0110167 Critical Thinking Skills 3 This course covers the concept of critical thinking, critical thinking skills, strategies to develop critical thinking, and training activities for critical thinking skills. It also addresses problem-solving and decision-making, including the concept of problem-solving, strategies and types of problem-solving, and time management skills, including the importance of goal setting and time management strategies. This course is linked to the following Sustainable Development Goals (SDGs): Goal 1, Goal 2, Goal 7, Goal 13, Goal 16, and Goal 17
A0110281 Society Health 3


Faculty Requirement - 24 Credit Hours:



Compulsory Courses - 24 Credit Hours

Course Code Course Name Credit hours Description
A0591102 Management Information System 3
A0551201 Microeconomics 3 The course provides the basic knowledge of economics that is essential for all business major students to know. Topics covered in microeconomics include equilibrium models used by consumers and producers to satisfy needs under scarce resources, the theory of demand and supply, shifts in supply and demand, elasticity of demand and supply, consumer equilibrium, producer equilibrium, and markets under perfect competition.
A0571101 Principles of Marketing (1) 3 This course aim to describe the Marketing Concepts, the importance of understanding the marketplace and build customer engagement, and marketing mix; Analyzing the Marketing Environment: Marketing Environment Definition, The Micro-Environment, The Macro Environment, Responding to the Marketing Environment; Products: Product Definition, Product Dimensions, Product Classification, Product life cycle and its strategy;? pricing: pricing concept, pricing strategies and tactics; marketing channels: Understand the importance of marketing channels, Understand what value channel members create; marketing communications: define the promotion mix tools, the integrated marketing communications. Include planning and execution of promotional program.
A0551101 Principles of Financial Management 3 This is an introductory finance course which assumes no prior knowledge of financial management. It introduces students to the fundamental concepts of financial management and the tools of financial decision making. These concepts relate primarily to the financial statement analysis, financial ratios analysis, time value of money, and capital budget techniques.
A0110192 Computer Skills (Humanities) 3
A0511101 Principles of Business Administration 3 This course aims to provide students with the basic knowledge of management functions. Students will learn the fundamental principles of business administration, which include: Introduction to management and organizations, management history, planning, organizing, leading, and controlling
A0110104 Statistics For Business 3 Elementary principles and applications of descriptive statistics; counting principles; linear regression, correlation, and ANOVA; elementary probability principles; probability distributions; test of hypothesis and confidence interval, promoting Sustainable Development Goals (SDG 4: Quality Education, SDG 8: Decent Work and Economic Growth, and SDG 9: Industry, Innovation and Infrastructure) through data-driven decision-making, innovation, and the integration of sustainable practices in business analysi
A0531101 Principles of Accounting (1) 3 This course aims to prepare students to understand the definition and objectives of Accounting, and its Principles and Assumptions. As well, this course helps students to use the accounting equation in order to analyze the economic transactions, prepare the journal entries, posting, and prepare financial statements. Moreover, this course illustrates all of the following ( event, transaction, entry, journal, posting, ledger, trail balance, adjusting entries, correcting entries, closing entries, financial statement).


Major Requirement - 72 Credit Hours:



Compulsory Courses - 66 Credit Hours

Course Code Course Name Credit hours Description
A0532103 Intermediate Accounting (2) 3
A0531102 Accounting Principles (2) 3 This course aims to prepare the students to understand the classification of assets like cash, bank, account receivable, and note receivable, inventory and plant assets. This course covers the topic like cash control, bank reconciliation, accounting for receivables, accounts receivable, notes receivable, inventories and the comparison between the perpetual and periodic entries. This course illustrates how to deal with plant assets, determining the cost of plant assets, calculate the depreciation, and plant asset disposals.
A0533502 Accounting and Auditing in the Public Sector 3
A0532401 Cost Accounting 3
A0534101 Advanced financial accounting 3 This course aims to define the conceptual framework of business combination: Nature of business combinations, defensive tactics, determining the price for a business combination and accounting for business combinations. The course helps the student calculate and prepare the merger with goodwill, bargain purchase excess, statutory consolidation with goodwill, contingent considerations, leveraged buyout, and consolidated financial statements on acquisition date. The course highlights the meaning of parent and subsidiary company, recording the acquisition transactions, the use of the working papers, consolidation of a wholly and partially owned subsidiary, consolidated financial statements after acquisition date.
A0534304 Digital Applications in Accounting 3
A0534307 Auditing and Information Technology 3
A0532204 International financial reporting standards 1 3
A0534302 Ethics in the Accounting Profession 3
A0532205 International Auditing standards 1 3
A0533301 Auditing 3 This course aims to define the proof checking, checking of subsequent events, types of subsequent events, responsibility of auditor for auditing the newest subsequent, audit reports, form and content of the auditor's report. This course illustrates the using of samples in the audit, representative samples, the risk of samples, sampling methods, methods of selection of sample statistical and non- statistical methodologies preview.
A0533302 Internal Audit 3 This course aims to define the following (control, control by planning, control by evaluating; features at internal control: importance of internal control, objectives of internal control, the relation between the internal control system and audit; internal audit: nature of internal audit, importance of internal audit, objectives of internal audit; applications of internal audit: stages of completing internal audit task). This course helps students to understand auditing operations, auditing performance, auditing compliance of policies, auditing financial control, writing internal audit report, preparing for writing the report.
A0532102 Intermediate Accounting (1) 3 This course aims to provide information about the accounting conceptual framework in addition, its objectives, qualitative characteristics, primary qualities, secondary qualities, and the accounting assumptions. The course illustrates the accounting cycle from the recording until the closing and preparing the financial statements. This course helps the students understand how to prepare an expand income statements, retained earnings statement, financial position statements and its classification, and finally how to prepare the statement of cash flow.
A0532402 Financial Statements Analysis 3
A0533501 Income and Sales Tax Accounting 3
A0533504 Accounting Information Systems 3
A0532207 International Accounting 3
A0534202 International financial reporting standards 2 3
A0534603 International Practical Training 2 3
A0533503 Accounting for Banks and Insurance Companies 3
A0533406 International Managerial Accounting 3
A0534602 International Practical Training 1 3

Elective Courses - 6 Credit Hours

Course Code Course Name Credit hours Description
A0533403 Specialized Accounting Systems 3 This course aims to define the accounting system for companies with branches. Moreover, the accounting system for independent local branches companies. The course focuses on the accounting treatment for the center's transactions and branches, and the consolidated financial statements. The course highlights the Hotels accounting system, revenue, and cost centers in the hotel and analyzes the financial statements of the hotels.
A0534305 Auditing in Nonprofit Organizations 3
A0413201 Crimes against Property 3 Studying crimes against property in general, then a study of the most important and widespread of these crimes in society, such as: theft, fraud, and credit abuse; And then a detailed study of the crimes attached to these three crimes: such as the crime of issuing a cheque without balance.
A0534103 International Accounting Theory 3
A0534303 Forensic Accounting 3


Free Ellective - 12 Credit Hours:



Compulsory Courses - 12 Credit Hours

Course Code Course Name Credit hours Description
A0532104 Accounting for Multinational Companies 3
A0551202 Macroeconomics 3 "This course offers an introduction to economics with a focus on macroeconomic issues. The central
A0511109 Business Communication Skills 3
A0512302 Scientific Research Methods 3 This course provides students with knowledge and skills related to the scientific method of conducting business research. Students will learn the basic steps of conducting scientific research and writing a report using APA style formatting. Topics include; Introduction to scientific research, problem identification, literature review, theoretical framework, hypothesis development, research design, data collection methods, variable measurement, sampling, citation, and references. Ethical considerations and implications related to the research process are also covered.


Complementary Requirement - 9 Credit Hours:



Compulsory Courses - 9 Credit Hours

Course Code Course Name Credit hours Description
A0110191 Computer Skills (Remedial) 3
A0110141 English Language (Remedial) 3 This course aims to improve the four skills of the English language, so that students can use it in their daily conversation. This online course is taught via https://vclass.ammanu.edu.jo . The course consists of grammar (word classes, tenses, reported speech, conditionals and other grammatical topics), vocabulary (associated with different reading topics), reading skills (variety of reading texts from different areas of knowledge), listening skills, and writing skills (covering six different writing styles). This course is linked to the following Sustainable Development Goals (SDGs): Goal 4, Goal 10, Goal 11, and Goal 16.
A0110142 Arabic Language (Remedial) 3 Reading skills: comprehension texts, meaning and vocabulary; Grammar and morphology: parts of speech (noun, verb, particle), definite and indefinite nouns, pronouns and their types, demonstrative pronouns, relative pronouns, singular, dual and plural forms, prepositions, verb types, nominal and verbal sentences; Spelling and punctuation: writing the hamza in its various positions, the distinguishing alif after the plural ? و ?, differentiating between ض and ظ , "التنوين" , letters that are pronounced but not written in some words, and letters that are written but not pronounced in some words; Speaking; Writing; Listening texts and exercises. This course is linked to the following Sustainable Development Goals: Goal 4, Goal 10, Goal 11, and Goal 16.

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