COURSE DESCRIPTION
| Course Code | Course Name | Credit hours | Description |
|---|---|---|---|
| A0536204 | Commercial Legislation (1) | 3 | |
| A0536205 | Commercial Legislation (2) | 3 | |
| A0536104 | Preparing and analyzing financial statements and tax accounting | 3 | This course aims to explain the mechanism of preparing financial statements in accordance with international accounting and financial reporting standards, and to conduct horizontal and vertical analyses and ratios to show the strengths and weaknesses of companies' performance and their financial position. This course also aims to study tax accounting in Jordan, in both parts, income tax, and sales tax, with clarification of the mechanisms of calculation, deduction, importation, and preparation of the tax return for taxpayers. |
| A0536206 | Financial and tax legislation | 3 | |
| A0536105 | Standards for international audit | 3 | This course aims to clarify audit concepts in accordance with international internal and external auditing standards. It covers topics of the audit report, professional ethics of the auditor, auditor independence, auditors' responsibilities, audit objectives, audit evidence, analysis of the client's internal and external environment, and preliminary analytical procedures. It also aims to introduce students to auditing theory, how to practice auditing on sales, and the cycle Collection, in addition to testing control over transactions and the internal control system. |
| A0536101 | Financial accounting and reporting | 3 | This course aims to introduce students to financial accounting theory and the conceptual framework of accounting, its objectives, and applications. It also aims to implement the accounting cycle, make inventory settlements, and match the bank statement, in addition to accounting for companies, granting loans, and mutual operations between holding and subsidiary companies, and the resulting consolidated financial statements. |
| A0536102 | Cost accounting and decision making | 3 | This course aims to introduce management accounting and its role in assisting management with planning, control, and decision-making. In addition to analyzing the relationship between cost and profits and providing appropriate accounting information for making administrative decisions and preparing various planning budgets. The course also explains the classification of cost elements such as direct materials, direct labor, and wages, overheads, cost allocation, wage calculation and lost time processing, preparing cost lists according to traditional and modern costing systems. |
| A0536103 | International Accounting and Financial Reporting Standards | 3 | This course provides students with detailed and applied knowledge of International Accounting Standards and International Financial Reporting Standards, providing in-depth coverage of the standard's scope, practical application, and disclosures related to each standard. |
Al-Ahliyya Amman University
