هذا المساق يعد مقدمة للطلبة الراغبين بالحصول على فهم العمل المصرفي و وظائف البنوك و أقسامها و المعالجة المحاسبية الخاصة بكل أمر متعلق بقطاع البنوك ​

​By the end of this course, students will be able to:

·  Understanding Banking Operations

·  Functions and Departments of Banks

·  Banking Methods and Practices

·  Accounting Processes for Banking Activities

·  Financial Statement Preparation

·  Regulatory Environment

·  Risk Management in Banking

·  Ethical Considerations in Banking

·  Technological Advancements in Banking

·  Global Banking Practices

A المعرفة والفهم :

A1 إدراك ومعرفة دور نظام الرقابة الداخلية وعملية تدقيقه وثم تدقيق دورة الايرادات والمشتريات والاصول بالشكل المناسب

A2 محالولة الوقوف على أهمية الاثباتات و الادلة والتعرف على كيفية تجميعها و انواعها واستخداماتها, ثم التطرق للتقارير وربطها بنتيجة الادلة

B المهارات المعرفية

B1 توضيح أهمية نظام الرقابة الداخلية و عملية تدقيق الرقابة الداخلية.

B2 توضيح المقصود بالادلة و انواعها

 B3 امتلاك القدرة على فهم المقصود بالتقارير و انواعها وكيفية استخدامها

B4​ الانتقال الى التدقيق العملي والتطرق لتدقيق دورة الايرادات والمشتريات والاصول​

ان التخطيط العلمي والبحث العلمي يعد أساساً لتحديد حاجاتنا الحاضرة والمستقبلية؛ فصار كل طالب في جامعاتنا مطالب باستخدام  البحث العلمي مما جعل مساق بحث التخرج متطلباً أساسياً لطلابنا في العصر الحديث؛ ليكون عوناً لهم في إيجاد الحلول وتطوير المنتجات والمساهمة في التنمية المجتمعية

​By the end of this course, students will be able to:

1. Understand Scientific Research Methods
2. Identify and Formulate Research Problems
3. Develop Research Proposals
4. Design Research Methodologies
5. Conduct Literature Reviews
6. Apply Data Analysis Techniques
7. Document and Reference Research
8. Present Research Findings
9. Solve Real-World Problems
10. Contribute to Community Development
    
    These outcomes ensure that students are well-equipped with the necessary skills and knowledge to conduct independent research, contribute to the field of accounting, and address contemporary challenges effectively.
    

​​This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to transaction cycles and internal control structure. The three broad aims of the course are to provide students with:  

1. an understanding of the purpose and role of accounting information systems within contemporary organisations. 
2. an awareness of the way in which internal controls and technology interrelate with accounting information systems.

an understanding of the real-life problems of designing, implementing and using accounting information systems and its sub-cycles.​

​

A. Knowledge and understanding

A1: Explain what an accounting information system is and describe the basic function it performs. 

A2: Demonstrate understanding of the role and importance of accounting information systems in the various types of business and other organisations.

A3. Identify information system documentation techniques and their use to understand, evaluate, and document an accounting information systems.

A4. Explain the difference between database and file-based systems.

A5: Discuss the relational database systems and informatively analyse and interpret accountant’s role of database systems development.

A6: Describe the basic business activities and related data processing operations performed in the accounting cycles. 

A7: Identify and explain control procedures. 

 ​

B. Cognitive skills

B1: Review and illustrate the purpose, context and functions of accounting information systems in business practices.

B2: Critically assess the impact and effective use of information systems in organisations for competitive advantage.

B3: Explain, analyse and apply the mechanism of system documentation techniques in the accounting cycle.

B4. Compare approaches to AIS including Enterprise Information, Enterprise Resource Planning, etc.

B5- Formulate a vision of the future and explain the evolving importance of AIS and Internal Controls due to the guidance and direction of Public Company Accounting Oversight Board (PCAOB) pronouncements.

C. Practical and professional skills

C1: Prepare system documentation, and use data flow diagrams and flowcharts to understand, evaluate, and document information systems.

C2: Design, implement, and effectively use relational database systems using MS-Access ​

D. Key transferable skills.

D1: Crucial participating in systems analysis and design.

​​​This is an AOU based course. The goals of the providers of information may run somewhat counter to those of the users of information. Accordingly there is recognition of the social need for independent public accountants-individuals of professional competence and integrity who can tell us whether the information that we use constitutes a fair picture of what is really going on.
On successful completion of BS312 course, students should be able to: 1) Determine an understanding of Certified Public Accountants, Professional standards, and Fundamental audit concepts. 2) Apply a range of audit procedures. 3) Apply auditing standards. 4) Demonstrate an understanding of the legal context within which auditing occurs.​

​A. Knowledge and understanding

A1 :  Awareness and understanding of the role of the public accountant , audit standards, ethics , liability , audit evidence , documentation , audit planning, internal control , audit sampling

A2: Demonstrate the ability to audit financial statements based on the standards and procedures A3:  Audit of The Sales and Collection Cycle. A4: Audit of The Acquisition and Payment Cycle

B. Cognitive skills

B1: Understand the purpose of auditing and be able to investigate and identify procedures Plan the audit, investigate evidence & identify procedures. B2: Acquire understanding of the audit standards and how to apply them in the audit process B3: Be able to distinguish between the different types of audit reports and which report is mostly applicable for each situation.

B4: Be able to identify the environmental influences that might impact the auditor’s plan and opinion.

C. Practical and professional skills

C1: Perform basic audit based on auditing standards & GAAP.

C2: Perform audit procedures

C3: Establish a relationship between the audit process and environmental influences

D. Key transferable skills.

D1: Select appropriate procedures for auditing financial statement accounts

D2: Prepare an audit program of a typical firm

​A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.

D. Key/transferable skills

At the end of the programme, students should be able to demonstrate:
D3:  plan, organize, and prioritize their time.
D6: Learn effectively for the purpose of continuing professional development.

يركز هذا المقرر على انظمة التكاليف المتغيرة والكلية، ويغطي المواضيع التالية: طرق توزيع التكاليف غير المباشرة، مفاهيم ادارة التكلفة، نظام التكاليف المتراكمة، طرق توزيع تكاليف الدوائر الخدمية، تقييم الاداء والكفاءة، ادارة التكاليف، سلوك التكاليف وتصنيفاتها، انظمة تكاليف الاوامر والمراحل والانشطة، المنتجات الرئيسية والثانوية​

​A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.

D. Key/transferable skills

At the end of the programme, students should be able to demonstrate:
D3:  plan, organize, and prioritize their time.
D6: Learn effectively for the purpose of continuing professional development.

​A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

​يهدف هذا المساق إلى تعليم الطلاب المعرفة والمهارات الأساسية للتحليل المالي. تحتوي الدورة على الموضوعات التالية: حساب وتفسير النسب المالية. تقييم الأداء باستخدام نسب متعددة ؛ القيمة السوقية مقابل القيمة الدفترية ؛ تحليل الربحية القضايا التحليلية بما في ذلك تأثير العمليات الأجنبية ، وآثار تغير الأسعار والتضخم ، والتمويل خارج الميزانية العمومية ، وجودة الأرباح.​

​A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.

​يهدف هذا المقرر لأعطاء نظرة شاملة حول مفهوم اندماج الأعمال، و طريقة حقوق الملكية في تسجيل الاستثمارات وكيفية أعداد القوائم المالية الموحدة، وسوف يتم التعرف على محاسبة العملات الاجنبية وترجمة القوائم المالية ومحاسبة المنشات في المنظمات غير الهادفة للربح.

​A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

​Knowledge and understanding
On successful completion of this programme student will be able to: 
1: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
Cognitive skills
At the end of the programme, students should be able to demonstrate:
1: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
2:  exercise relevant personal and interactive skills.

 
Key/transferable skills

At the end of the programme, students should be able to demonstrate:
1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
3:  plan, organize, and prioritize their time.
4:  Critically review evidence including its reliability, validity and significance.
5:  Manage resources and time effectively in order to achieve intended goals.
6: Learn effectively for the purpose of continuing professional development.

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting. 

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.

D. Key/transferable skills

At the end of the programme, students should be able to demonstrate:
D3:  plan, organize, and prioritize their time.

D6: Learn effectively for the purpose of continuing professional development.​

​A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.

C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

​A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

​يهدف هذا المقرر الى عرض الوظائف الاساسية للادارة، ويغطي المواضيع التالية: حوكمة الشركات، الإدارة المالية، نظم المعلومات والاتصالات، التخطيط الاستراتيجي، إدارة العمليات،  التحليل الاقتصادي،  

​Knowledge and understanding

On successful completion of this programme student will be able to: 
1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
2: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
Cognitive skills
At the end of the programme, students should be able to demonstrate:
1:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
2:  exercise relevant personal and interactive skills.

 
Key/transferable skills

At the end of the programme, students should be able to demonstrate:
1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
2:  Critically review evidence including its reliability, validity and significance.
3:  Manage resources and time effectively in order to achieve intended goals.
4: Learn effectively for the purpose of continuing professional development.

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.

A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.

D. Key/transferable skills

At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

​يقدم هذا المقرر المعرفة اللازمة للتشريعات الاجنبية الازمة لمهنة المحاسبة، وتشمل الأخلاق المهنية والمسؤوليات القانونية، قانون الأعمال، قانون الضرائب الفدرالي، الضرائب الاتحادية على المعاملات العقارية والضرائب الاتحادية للأفراد، والضرائب الاتحادية للوحدات

​A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C3: act autonomously in planning and implementing accounting tasks.

D. Key/transferable skills

At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

​يتطلب في المتوسط سنة ونصف إلى سنتين من الدراسة. في عدد من الجامعات ، يتمتع الطلاب بخيار الحصول على درجة الماجستير مع أطروحة أو بامتحان شامل. خلال فترة الدراسة ، سيتم تقييم الطلاب من خلال الامتحانات والتقارير والعروض التقديمية. قبل التخرج ، يجب على الطالب إعداد أطروحة والدفاع عنها ، والتي ستكون الأساس لقرار التخرج. تقاس الكفاءة بالقدرة على استخدام وتطبيق المبادئ الأساسية والمعرفة في حل المشكلات في كل مجال من المجالات المذكورة ، أو امتحان شامل.​

​A. Knowledge and understanding
On successful completion of this programme student will be able to: 
A1:  demonstrate a depth of knowledge and understanding of the variety of accounting contexts.
A2: demonstrate a comprehensive understanding of the most widely used techniques and approaches of accounting.
A3: demonstrate a variety of models, techniques and methods to solve practical problems arising in accounting.
A4: demonstrate a core knowledge base including the essential facts, concepts, principles and theories relevant to the chosen area of specialization.

 
B. Cognitive skills
At the end of the programme, students should be able to demonstrate:
B1: critically assess and originality in tackling and solving problems
B2: evaluate company accounts, audit reports and the uses to which these are put.
B3:  think analytically, reflectively, creatively and logically, drawing on useful approaches developed in a range of cognate disciplines, including financial and management accounting, corporate governance, corporate social accountability, performance management, and decision analysis.
B4: evaluate and interpret information, and engage in problem solving, thereby demonstrating a capacity to think clearly and systematically about a range of contemporary issues in accounting.
B5:  exercise relevant personal and interactive skills.

 
C. Practical and professional skills
Having successfully completed this programme student will be able to: 
C1: select and apply appropriate techniques to solve practical problems in organisations.
C2: demonstrate self-direction and some originality in tackling and solving problems.
C3: act autonomously in planning and implementing accounting tasks.
 C4: Prepare and analyse company financial accounts and audit reports.

D. Key/transferable skills
At the end of the programme, students should be able to demonstrate:
D1:   appropriate communication skills such as ability to present quantitative and qualitative information, together with analysis, argument and commentary, in an appropriate form.
D2:  ability to work in groups and other appropriate inter-personal skills, including oral and written presentation skills.
D3:  plan, organize, and prioritize their time.
D4:  Critically review evidence including its reliability, validity and significance.
D5:  Manage resources and time effectively in order to achieve intended goals.
D6: Learn effectively for the purpose of continuing professional development.

بنهاية هذه الوحدة، سيكون الطلاب قادرين على:
 تطوير مقترح بحثي واضح وقابل للتنفيذ.
 إجراء مراجعة شاملة للأدبيات ذات الصلة بموضوع بحثهم.
 تصميم منهجية بحث مناسبة.
 إظهار فهم الاعتبارات الأخلاقية في البحث.

 تقديم خطتهم البحثية بشكل فعال.

​يساعد هذا المساق القصير الطلبة الراغبين بالحصول على تأسيس في القيد المزدوج، مسك الدفاتر، إصدار القوائم المالية الأساسية، وكذلك لأي شخص يرغب في الحصول على مؤهل مهني كماسك للدفاتر، فني محاسبة أو محاسب كامل التأهيل.

​The main aims and objectives of this course are :
• Recognize different types of business industries

• Interpret the accounting workflow within QuickBooks 2014

• Analyze and record business transactions

• Produce and interpret financial reports

• Process and analyze Accounts Receivable and Account Payable

• Prepare and record Payroll for a business

• Use General Journal Entries for adjusting entries

• Create a new company file, using various methods ​

​هذا المساق يعد مقدمة للطلبة الراغبين بالحصول على تأسيس في التعامل مع النظم المحاسبية، بناء قواعد البيانات المحاسبية، تشغيل الدورات المحاسبية للنظام، وكذلك تفعيل الرقابة على النظم المحاسبية لحماية الموارد وتحقيق كفاءة وفعالية العمليات

​يهدف المساق إلى مساعدة الطلبة  على فهم الموضوعات المختلفة لمحاسبة التكاليف، كما يساعدهم على إعداد القوائم المالية للمنشات الصناعية وإدراك الاختلافات في القوائم المالية للمنشات الصناعية والخدمية. كما يهدف المساق الى توضيح مفاهيم التكاليف المعيارية.

​​

​A المعرفة والفهم :

A1 إظهار القدرة على معرفة وفهم الانظمة المختلفة للتكاليف والفروقات بين هذه الانظمة وعيوب ومميزات  كل اسلوب من الاساليب

A2 اظهار القدرة على تصنيف التكاليف حسب الطرق المختلفة وفهم الغاية من هذه التصنيفات والاستفادة منها في اتخاذ القرارات الملائمة

A3 إظهار القدرة على تحديد اثر طريقة التكلفة الكلية والتكلفة المتغيرة على ارباح الشركات والعلاقة بين صافي الربح حسب الطريقتين.

B المهارات المعرفية

B1 تحليل وتفسير المعلومات المالية .

B2 شرح وتوضيح المعلومات المفصح عنها في كل قائمة من القوائم المالية الأربعة الأساسية  ، والطريقة التي يتم فيها استخدام تلك المعلومات من قبل متخذي القرار المختلفين . وفهم طبيعة عمل الشركة من القوائم المالية

 B3 تحليل انحرافات التكاليف وتحديد المسؤول عن كل انحراف

B4 تسجيل العمليات المالية اللازمة لتحضير قائمة تكلفة البضاعة تامة الصنع وكيفية تحضير القائمة وتحديد تكلفة الوحدة الواحدة.

 B5 شرح المعالجة المحاسبية لنظام التكاليف حسب طريقة الاوامر الانتاجية والمراحل الانتاجية ونظام ABC

C المهارات العملية والمهنية

C1 تسجيل العمليات والأحداث الاقتصادية ، والاحتفاظ بالسجلات المحاسبية .

C2 استخدام الانظمة المختلفة للتكاليف لتسجيل العمليات المالية وتحديد تكلفة الوحدة الواحدة

C3 إعداد القوائم المالية الأساسية طبقاً للمبادئ المحاسبية المتعارف عليها (GAAP). معالجة الفاقد والتالف والمعيب.

 C4تحضير القوائم والتقارير الخاصة بتحديد تكلفة الانتاج التام حسب الطرق المختلفة​

​بعد الانتهاء من دراسة هذا المساق ، يجب أن يكون الطالب ملماً بالأمور التالية :

• الاهداف الرئيسية للمحاسبة الادارية وعلاقتها بالمحاسبة المالية ومحاسبة التكاليف
• أهم الطرق المستخدمة في تقدير التكاليف .
• المقصود بالموازنات التخطيطية ونطاق تطبيقها واهدافها وانواعها
• المقصود بالموازنة التخطيطية الشاملة ومكوناتها وآلية إعدادها
  
• تنفيذ الموازنة التخطيطية الشاملة وآلية قياس انحرافات عناصر التكاليف الصناعية
• إدارة تخطيط ومراقبة المخزون  من السلع والاجزاء والمواد الأولية.
  

​

​A المعرفة والفهم :

A1 إدراك ومعرفة دور المحاسبة الادارية في الشركات والمنظمات الأخرى ، و كذلك معرفة النظرية  للفرق بين المحاسبة الادارية والمالية.

A2 اظهار القدرة على تصنيف التكاليف حسب الطرق المختلفة وفهم الغاية من هذه التصنيفات والاستفادة منها في اتخاذ القرارات الملائمة

B المهارات المعرفية

B1 عمل تصنيفات مختلفة للتكاليف

B2 تحديد نقطة التعادل بالوحدات والنقود ، هامش الامان

 B3 تحديد معلومات التكاليف والايرادات الملائمة لاتخاذ القرار

B4 التعرف على طرق التسعير

 B5 تقييم المشاريع الاستثمارية

B6 عمل الموازنات التشغيلية

B7 تحديد التكاليف باستخدام انظمة مختلفة

B8 التعرف على مراكز المسؤولية وتقييم الاداء

C المهارات العملية والمهنية

C1 التعرف على طرق مختلفة لتقييم المشاريع الاستثمارية

C2 تحليل العلاقة بين الربح والتكلفة والحجم للمساعدة باتخاذ القرار

C3 اعداد الموازنات التقديرية المختلفة

D مهارات رئيسية قابلة للنقل

D1 استخدام الرياضيات البسيطة لأغراض حسابية لاحتساب وتحليل بعض المعادلات

​
 

​يهدف المساق لتحقيق ما يلي : بيان طبيعة النشاط الحكومي ، وخصائصه الاقتصادية والمحاسبية والادارية .

وتوضيح مفهوم المحاسبة الحكومية ، ووظائفها ، والجهات المستفيدة منها . ومساعدة الطلبة على فهم الفروض والمبادئ المحاسبية والمعايير المحاسبية في المنشآت غير الربحية . وتعريف الطلبة بمفهوم الموازنة العامة للدولة ، وأهدافها، وقواعدها، ومراحل تطورها، وأسس تصنيفها ، وطرق تقدير بنودها ، ووسائل الرقابة عليها . واستعراض الموازنة العامة في الأردن ، وأسسس تصنيفها ، ووسائل الرقابة عليها. واطلاع الطلبة على اتجاهات التطوير والتحديث في آليات إعداد الموازنة العامة  في الأردن . وبيان الأطار المؤسسي للنظام المحاسبي الحكومي في الأردن . وتعليم الطلبة على تسجيل العمليات المالية وفق الأسس المحاسبية الحكومية المختلفة ؛ كالأساس النقدي، وأساس الالتزام، وأساس الاستحقاق المعدل ، وعرض مجموعة من الأمثلة العملية التوضيحية . ومساعدة الطلبة على فهم نظرية الأموال المخصصة ، وإيراداتها، وأنواع الاموال المخصصة . و تعليم الطلبة على تسجيل قيود الموازنة العامة  ، وطرق محاسبة الاموال المخصصة  . وتعريف الطالب بأهم القوائم المالية الحكومية في الأردن ، وخطوات إعدادها . و اطلاع الطالب على مفهوم "معايير المحاسبة الدولية في القطاع العام "(IPSAS) ، واستعراضها .

​A المعرفة والفهم :

A1 إدراك ومعرفة  دور المحاسبة  الحكومية  في القطاعات الحكوميه ، و كذلك معرفة  نظرية الاموال المخصصه ، اثر التشريعات الحكوميه على تطبيق الفروض والمبادئ المحاسبيه المتعارف عليها .

A2 معرفة ماهية الموازنات في القطاع الحكومي ، وتصنيفاتها ، والتعرف على التطور في إعداد الموازنات الحكومية .

A3 التعرف على الدوره المستنديه في القطاع الحكومي ، ومعرفة المستندات والقوائم الماليه المستخدمة في المؤسسات الحكومية .

B المهارات المعرفية

B1 معرفة الفرق بين المحاسبه الماليه في المنشات الربحيه والمحاسبة الحكومية في الوحدات الحكومية ، واثر التشريعات الحكوميه على التطبيق المحاسبي .

B2 معرفة الفرق بين مفاهيم : الأساس النقدي، وأساس الالتزام، وأساس الاستحقاق ، وأساس الاستحقاق المعدل في المحاسبه الحكوميه .

 B3 التعرف على معادلة المركز النقدي ، ونتيجة الاعمال في المؤسسات الحكومية ، وتمييزها عن المعادلات المستخدمة في المؤسسات الربحية  .

B4 اكتساب المعرفة اللازمة حول المبادئ والفروض المحاسبيه، والمعايير المحاسبية المستخدمة في القطاع الحكومي ، والمعايير المحاسبية الدولية في القطاع العام .

 B5 التعرف على طريقة تسجيل القيود للعمليات المالية الحكومية، واختلافها بناءً على الأساس المحاسبي المستخدم.

B6 التعرف على  طريقة إثبات  قيود الاقفال للحسابات المؤقتة (الإيرادات  العامة ، والنفقات العامة) .

B7 التعرف على آلية اعداد الموازنات الحكومية ، والاسس التي يتم من خلالها تقدير بنودها ، والطريقة التي يتم فيها توزيع الايرادات المتأتيه للدوله ، وضبط عمليات الانفاق .

B8 توضيح مصادر الايرادات الحكومية ، وجهات الانفاق في القطاع الحكومي.

B9 التعرف على طريقة تسجيل القيود للعمليات المالية  وفق أساس الاستحق المعدل (الأموال المخصصة العامة والخاصة)

B10 التعرف على طريقة اعداد الخلاصة الحسابية الشهرية ، وقائمة المركز النقدي في القطاع الحكومي، واعداد قائمة الحساب الختامي للدولة  .

C المهارات العملية والمهنية

C1 امتلاك القدرة على تسجيل العمليات المالية الحكومية ، والترحيل ، والتعامل مع الدفاتر اللازمة لذلك .

C2 القدرة على القيام بتحليل مبسط للموازنة العامة للدولة ، والحساب الختامي ، وموازنة التمويل ، والتوصل الى نتائج بخصوصها .

C3 إمكانية أداء العمليات الأساسية ، والتعامل مع الدوائر الحكومية  ؛ وفقا للأسس المحاسبيه المطبقه في الدوله ، والقدرة  ايضاً على التعامل مع  الأسس المحاسبية الحديثة .

C4 اعداد القوائم المالية الحكومية في اطار المحاسبه الحكوميه

D مهارات رئيسية قابلة للنقل

D1 استخدام الرياضيات البسيطة لأغراض حسابية مثل إعداد الموازنة العامة ، وتقدير بنود الموازنة ، والتسجيل والترحيل في  الدفاتر المحاسبية .

 D2 تحليل الانحرافات المالية ، مثل تحليل أسباب الفروقات بين تقديرات الموازنة العامة ، والتنفيذ الفعلي لها ، وتحليل أسباب العجز .

D3 تحليل التغيرات في الأسس المحاسبية المستخدمة في الدولة، بما يتناسب مع تطبيق المعايير الدولية الحكومية IPSAS

هذا المساق يعد مقدمة للطلبة الراغبين بالحصول على تأسيس في التعامل مع  تدقيق النظم المحاسبية، بناء قواعد البيانات المحاسبية، تشغيل الدورات المحاسبية للنظام، وكذلك تفعيل الرقابة على النظم المحاسبية لحماية الموارد وتحقيق كفاءة وفعالية العمليات​

هذا المساق يعد مرحلة متوسطة في بناء المعرفة والفهم اللازمين للطلبة من حيث المعالجات المحاسبية لبعض المواضيع المتقدمة اضافة الى الخصائص الوصفية ذات العلاقة باثر المعالجات المحاسبية المختلفة على الربح

​A المعرفة والفهم :

A1 إدراك ومعرفة دور معايير الابلاغ المالي الدولية في تحديد ربح الشركات والتصنيف الداخلي للقوائم المالية والتحديات التي تواجه الشركات في تطبيق المعايير

A2 إدراك ومعرفة أثار القيمة الزمنية للنقود على المعالجات المحاسبية والقوائم المالية

B المهارات المعرفية

B1 عرض معيار الابلاغ المالي رقم 9 وتوضيح اثر المعالجات المحاسبية على القوائم المالية

B2 توضيح عملية احتساب خصم وعلاوة اصدار السندات وكيفية اطفائها

 B3 توضيح الفرق في المعالجة المحاسبية للاستثمارات والالتزامات والاطفاءات المتعلقة بها

B4 توضيح القوائم المالية الأربعة المصنفة

 B5 توضيح طبيعة وتقييم الالتزامات قصيرة الاجل

B6 تحديد تكلفة الاصول الثابتة والتحديات المتعلقة بالمباني الممولة خارجيا

B7 شرح طرق الاهتلاك المختلفة وتدني الاصول الثابتة

C المهارات العملية والمهنية

C1 تسجيل العمليات المالية والأحداث ، والمحافظة على السجلات المحاسبية .

C2 إعداد القوائم المالية الأساسية  طبقاً للمبادئ المحاسبية المتعارف عليها  IFRS

D مهارات رئيسية قابلة للنقل

هذا المساق يعد مرحلة متوسطة في بناء المعرفة والفهم اللازمين للطلبة من حيث المعالجات المحاسبية لبعض المواضيع المتقدمة اضافة الى الخصائص الوصفية ذات العلاقة باثر المعالجات المحاسبية المختلفة على الربح

A المعرفة والفهم :

A1 إدراك ومعرفة دور معايير الابلاغ المالي الدولية في تحديد ربح الشركات والتصنيف الداخلي للقوائم المالية والتحديات التي تواجه الشركات في تطبيق المعايير

A2 إدراك ومعرفة أثار القيمة الزمنية للنقود على المعالجات المحاسبية والقوائم المالية  

B المهارات المعرفية

B1 التفريق بين الربح وفقا لاساس الاستحقاق والربح وفقا للاساس النقدي

B2 توضيح قائمة التدفقات النقدية

 B3 تطبيق نسبة الاتمام المستخدمة في العقود طويلة الاجل

B4 توضيح المعالجة المحاسبية لعقود الانشاءات طويلة الاجل

 B5 تحديد الخصائص المتعلقة بعقود التاجير التمويلي

B6 توضيح المعالجة المحاسبية لعقود التاجير التمويلي في دفاتر المستاجر

B7 تحديد نوعي التغيرات المحاسبية والمعالجات المحاسبية المبنية عليها

C المهارات العملية والمهنية

C1 تسجيل العمليات المالية والأحداث ، والمحافظة على السجلات المحاسبية .

C2 إعداد القوائم المالية الأساسية  طبقاً للمبادئ المحاسبية المتعارف عليها  IFRS

D مهارات رئيسية قابلة للنقل

D1 استخدام الرياضيات البسيطة لأغراض حسابية في اعداد الحسابات​

​​The course will prepare and help students in analyzing real company financial statements as follows:

In Chapter 1, students immediately learn about the basic financial statements. At once they learn four basic financial analysis ratios, common-size analysis, and trend analysis. They will use these tools throughout the course. 
Chapters 2 through 5 cover the basic financial statements, with full chapters dedicated to the statement of cash flows and the statement of stockholders' equity. 
Chapter 6 deals with topics that are traditionally covered in the first accounting course, such as inventory and property, plant and equipment. 
Chapter 7, students learn the accounting cycle, with the debit-credit system, adjusting, and closing journal entries. 

  يهدف هذا المساق الى إطلاع الطالب ونقل المعرفة له في التشريعات الضريبية النافذة حتى تاريخه،والمعالجة المحاسبية الضريبية ،وكيفية تعديل الربح المحاسبي الى ربح ضريبي،ومع إطلاع الطالب النماذج الضريبية المستخدمة لهذه الغاية،بحيث يكون قادرا على التعرف عن كثب على الاجراءات المتبعة في دائرة ضريبة الدخل والمبيعات وآليات التعامل بين الدائرة والمكلفين في عملية فرض الضريبة وتحصيلها بكافة خظواتها.

A المعرفة والفهم :​

B المهارات المعرفية​

B1 تحليل وتفسير الفرق بين الربح المحاسبي والربح الضريبي

B2 تحليل وتفسير التعديلات التي تتم على الربح المعلن في البيانات المالية للتوصل الى الربح الضريبي،وكذلك فيما يتعلق بالمبيعات/الايرادات لاغراض إحتساب ضريبة المبيعات .

C المهارات العملية والمهنية

C1 القدرة على تعديل الربح المحاسبي الى ربح ضريبي.

C2 القدرة على بيان المبرر القانوني والمحاسبي لكل عملية تعديل للربح المحاسبي.

C3 القدرة على إحتساب الضريبة المستحقة .

D مهارات رئيسية قابلة للنقل

D1 تعبئة الاقرارات الضريبية

 D2 استخدام الرياضيات البسيطة لأغراض إحتساب المصاريف والنفقات المقبول منها ،وغير المقبول خاصة فيما يتعلق بمصاريف الدخول المعفاه من الضريبة

D3 التوصل الى احلول ضريبية قانونية ومحاسبية بإستخدام المهارات المختلفة لبعض القضايا الضريبية التي يمكن ان تكون مطرح للنقاش بين دائرة ضريبة الدخل والمبيعات من جهة والمكلفين من جهة أخرى.​

يعد هذا المساق يعد اساسيا لاعداد الطلبه بالمعرفه الكامله للمحاسبه عن شركات الاشخاص والاموال من خلال التعريف بانواع كل منها واليات التاسيس وفقا للقانون الاردني المعمول بها. وبالاضافة الى ذلك, يهدف هذا المساق الى التعريف بالمعالجات المحاسبية للانشطه والعمليات الخاصة بتلك الشركات من بدء تكوينها ولغاية تصفيتها.

يعمل هذا المساق على ترسيخ الفهم التام والاتصال من خلال المشاركة في النقاشات وتطبيق ذلك على الحالات العملية والنظرية. وايضا تطوير القدره البحثية والتحليلية من خلال ممارسة البحث عن المصادر المتعلقة بالحالات التطبيقية والتطبيق العملي لمضمونها.

A المعرفة والفهم :

A1 معرفة تكوين شركات التضامن وإدارتهاوالمعالجة المحاسبية لتكوين شركة التضامن.

A2 معرفة المعالجات المحاسبية الخاصة بالمسحوبات الشخصية للشركاء وأعطاء القروض الشركاء في شركات التضامن.

B المهارات المعرفية

B1 معرقة المعالجات المحاسبية الخاصة بكل من الحسابات الجارية للشركاء في شركات التضامن.

B2 إعداد القوائم المالية وتوزيع الأرباح والخسائر في شركات التضامن.

 B3 معرفة أعداد كل من قائمة الدخل, قائمة توزيع الأرباح والخسائر, قائمة المركز المالي ,توزيع الأرباح والخسائر بين الشركاء و احتساب مكافآت لبعض الشركاء في شركات التضامن.

B4 معرقة التغير في ملكية شركات التضامن

 B5 معرفة المعالجات المحاسبية لعمليات انضمام شريك جديد للشركة و انسحاب احد الشركاء من الشركة.

B6 انقضاء شركات التضامن وتصفيتها

B7 معرقة كل من إجراءات التصفية والمعالجة المحاسبية للتصفية وقائمة التصفية.

B8 معرفة أجراءات تأسيس الشركات المساهمة العامة المحدودة ومعرفة خصائص الشركات المساهمة العامة المحدودة .

C المهارات العملية والمهنية

C1 معرفة تكوين راس مال الشركات المساهمة العامة المحدودة ,أنواع الأسهم , الاكتتاب بأسهم الشركة المساهمة العامة المحدودة

C2 معرفة المعالجة المحاسبية لتكوين الشركات المساهمة العامة المحدودة وبالاضافة الى مصاريف التأسي

C3 معرقة إعداد الحسابات الختامية والقوائم المالية للشركات المساهمة العامة المحدودة مثال ذلك

 قائمة الدخل

قائمة توزيع الارباح والخسائر

قائمة المركز المالي

التغيير في رأس مال الشركات

زيادة راس مال الشركات المساهمة العامة المحدودة

تخفيض راس مال الشركات المساهمة العامة المحدودة

المساهمة العامة المحدودة

D مهارات رئيسية قابلة للنقل

D1 العمل على معرفة اجراءات تصفية الشركات المساهمة العامة المحدودة وفسخها والذي يتضمن معرقة كل من

تعيين المصفي وبدء إجراءات التصفية المعالجة المحاسبية للتصفية تصفية الشركة المساهمة العامة المحدودة بخسارة تفوق حقوق المساهمين​

يساعد هذا المساق الطلبة على : بيان التطور التاريخي للمحاسبة ، والعوامل التي اثرت في هذا التطور، وتحديد الاسس التي تعتمد عليها منهجية البحث العلمي المحاسبي. ويبين للطلبة رؤية واضحة عن عملية بناء النظرية المحاسبية  مع بيان المتطلعات الفكرية للمحاسبة. وبيان الاسس الفكرية لتحديد الدخل وعملية المقابلة وبيان اسس قياس الاصول والخصوم وبدائل التقييم وأسس الإفصاح ، مما يساهم في تحقيق التأصيل النظري للممارسات المحاسبية .​

يتناول هذا المساق المفاهيم الأساسية للتدقيق ويعتبر مدخلا جديدا للطالب بعد أن تعرف على المحاسبة الماليه وفروع المحاسبه الاخرى يتعرف من خلاله على مهنة التدقيق ومتطلبات ممارسة المهنة وواجبات ومسؤوليات المدقق وذلك كمقدمه للتعرف على معايير التدقيق وتطبيقاتها على اهم العمليات المحاسبيه والحسابات المتعلقه بها .

1. ​اغراض واساليب دمج الشركات .
2. الطرق المحاسبية المتبعة لمعالجة عملية الدمج .
3. اهداف القوائم المالية الموحدة وطرق اعدادها في تاريخ الدمج وبعده .
4. المعالجة المحاسبية للمعاملات التي تتم بالعملة الاجنبية .
5. المعالجة المحاسبية لعمليات بيع البضاعة المتبادلة من الشركة القابضة الى التابعة.
6. العالجة المحاسبية للعمليات المتبادلة بين الشركة القابضة والتابعة في مجال الاصول غير القابلة للاهلاك.
7. العالجة المحاسبية للعمليات المتبادلة بين الشركة القابضة والتابعة في مجال الاصول القابلة للاهلاك .
   
8. الاطار النظري للمحاسبة عن العمليات الاجنبية والمحاسبة عن فروقات اسعار الصرف .
   

A المعرفة والفهم :

A1 معرفة حالات الدمج باشكالها القانونية المختلفة (الاندماج والاتحاد والسيطرة). (معرفة)

A2 تسجيل عمليات الاندماج والاتحاد وانتقال الاصول والالتزامات.(معرفة)

A3 اعداد القوائم المالية بعد الدمج او الاتحاد مباشرة

B المهارات المعرفية

B1 اعداد القوائم المالية الموحدة بدون عمليات تبادلية.

B2 إعداد القوائم المالية الموحدة مع وجود عمليات تبادلية

C المهارات العملية والمهنية

C1 اعداد القوائم المالية الموحدة في تاريخ التملك

C2 اعداد القوائم المالية الموحدة بدون عمليات تبادلية.

أن يتعرف الطالب على الاطار المفاهيهي لاعداد وعرض القوائم المالية ، والتعرف على المعايير الدولية للمحاسبة والابلاغ المالي  الصادرة، والتفاصيل والتفسيرات المقترنة بها . وان يتمكن الطالب من كيفية تطبيق أهم هذه المعايير على الحالات العلمية بطريقة تتناسب مع التفسيرات والاهداف المتوخاه من اصدارها مع الاخذ بالاعتبار احدث التعديلات والاصدارات التي تمت على هذه المعايير.

A المعرفة والفهم :

A1 التعرف على عناصر الاطار المفاهيمي لاعداد القوائم المالية وصفات المعلومات المحاسبية

A2 إظهار القدرة على تحليل العمليات المالية للمشروع ، وتحديد أثرها على القوائم المالية الصادرة للمستخدمين الخارجيين .

A3 إظهار القدرة على تحديد هيكل كل معيار وكيفيه عرض هذة المعايير.

B المهارات المعرفية

B1 تحليل وتفسير المعلومات المالية .

B2 شرح وتوضيح المعالجة المحاسبية للتغير في السياسات المحاسبية والتقديرات والاخطاء المحاسبية .

 B3 تحديد اليه القياس الاولي  لمجموعة من الاصول الملموسة وغير الملموسة

B4 تحديد اليه وطرق الاستهلاك والاطفاء

 B5 تحديد الية القياس اللاحق لمجموعة من الاصول الملموسة وغير الملموسة .

C المهارات العملية والمهنية

C1 توضيح كيفية تسجيل العمليات والأحداث الاقتصادية ، والاحتفاظ بالسجلات المحاسبية وفق معايير الابلاغ المالي الدولية .

C2 التعرف على كيفية إعداد القوائم المالية الأساسية طبقاً لمعايير الابلاغ المالي الدولي.

C3 التعرف على نطاق كل معيار واهمية والغرض من كل معيار

D مهارات رئيسية قابلة للنقل

D1 بيان المعالجة المحاسبية للسياسات المحاسبية والتقديرات و المخصصات و الاحداث اللاحقة  وتكاليف الاقتراض والمنح الحكومية.

أن يتعرف الطالب على أهم المنظمات التي ساهمت في تبني الدول لمعايير الابلاغ المالي الدولية وأهم المزايا من استخدام وتبني معايير الابلاغ المالية الدولية. والتركيز على أهم الفروقات بين بين مبادىء المحاسبية المتعارف عليها والمقبوله فبولا عاما ال GAAP ومعايير الابلاغ المالي الدولية IFRSs. 

هذا المساق الطلبة على : اكساب الطالب المهارات الفنية والمهنية في المحاسبة والعلوم امالية ​

​A. Knowledge and understanding

At the end of the module, learners will be expected to:

D. Key transferable skills 

​​This module aims to provide students with the essential principles of measuring management performance and the use of accounting information for internal planning, control and decision making purposes. ​

​

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

• تنمية مهارات التواصل اللغوي لدى الطالب، من خلال إكسابه بعض المعارف اللغوية المناسبة لمستوى الجامعة.
  
• الإلمام بفنون البلاغة العربية، والتدرب على نماذجها.
• التعرف على طبيعة الشعر، مفهوما، ومكانة، والوقوف على مفاتيح تذوقه، وضرورة قراءته.
• التدرب على كتابة بعض النشاطات الكتابية مع الاستعمال الصحيح لعلامات الترقيم واجتناب الاخطاء الاملائية.
• تبين عناصر الكتابة في كل فن من فنونها.
• التعرف على الفنون النثرية، وسماتها.
• الاطلاع على نماذج من النصوص، وصلاً للطالب بتراث امته وحضارته. ​

• تنمية مهارات التواصل اللغوي لدى الطالب، من خلال إكسابه بعض المعارف اللغوية المناسبة لمستوى الجامعة.
  
• الإلمام بفنون البلاغة العربية، والتدرب على نماذجها.
• التعرف على طبيعة الشعر، مفهوما، ومكانة، والوقوف على مفاتيح تذوقه، وضرورة قراءته.
• التدرب على كتابة بعض النشاطات الكتابية مع الاستعمال الصحيح لعلامات الترقيم واجتناب الاخطاء الاملائية.
• تبين عناصر الكتابة في كل فن من فنونها.
• التعرف على الفنون النثرية، وسماتها.
• الاطلاع على نماذج من النصوص، وصلاً للطالب بتراث امته وحضارته. ​​
  

• ​​أن تزد​اد لديه مهارات التواصل اللغوي السليم.
• أن تنمو ملكة التفكير والتحليل الناقد لديه, وهي من سبل التفوق والتميز.
• أن تتكون لديه حصيلة لغوية وافرة.
• أن يمتلك القدرة على تحليل النصوص وتذوق البلاغة
• أن تنهض وتستقيم قدراته القرائية والكتابية.
• أن يحلل الجمل والفقرات تحليلا قائما على الأسس اللغوية والفنية التي يشملها المقرر.
• أن يتمكن من الناحية الوظيفية من بعض المهارات الكتابية التي يحتاجها في الحياة مثل: المقالة – الخاطرة _ التقرير_ الرسالة_ كلمات المناسبات.​
  

​The academic aims of this module is to introduce you to the main functions and management of

a retail business and the key issues associated with understanding retail trading and retail

environments. After studying the course, you should be able to:

• Explain relevant theories and concepts of retailing
• Describe the key elements of a retail business and the retail trading environment
• Discuss issues associated with operating a business in a retail environment/context
• Outline the key course topics and explain why each topic is important to understanding the principles of retail management
• Explain linkages between components of the course
• Organise your studies, including paper-based and computer-based services

Continue to develop your awareness of how you learn and how different elements of the course applied to your individual learning style.

​​A. Knowledge and understanding

A1: retail technology, which focuses on the virtual world of e-retailing;

A2: the diversity of retail products and sectors;

A3: retail ethics and the environmental impact;

A4: the implications of globalisation

B. Cognitive skills

B1: Reflection and critical engagement into both domestic retail technology and e-retailing

B2: Critical thinking, analysis, and synthesis

B3: Valuation and comparison of retail management.

C. Practical and professional skills

C1: Time management, skills appropriate to business, such as creativity, persuasion and attractiveness.

C2: Study skills, learning to learn and reflecting on students’ own development as learners.

C3: The ability to analyse work-related cases and situations to identify challenges for organisations in developing responses in relation to their environments.

C4: The application of course ideas to students’ own interactions with organisations and life experiences.

D Key transferable skills

D1: Decision making and problem solving making a viable approach to students to engage with data analysis, interpretation and extrapolation.

D2: Immerse in related information, arguments and ideas.

D3: Identify some of the key strengths and needs of their own learning and identify opportunities to address these.​ 

​By the end of this course you’ll have developed a new, more theoretical understanding of how and why managers do what they do in organisations. You’ll build a toolkit of management concepts, theories and models that you can use to tackle workplace issues. You’ll also feel more confident in embarking on further undergraduate study.​

​​A. Knowledge and understanding

A1. Demonstrated how learning they have undertaken previously in the workplace can be utilised to inform the development of their management practice

A2. Selected and used a range of management theories, concepts and ideas to help identify, analyse and address issues and situations in their current practice setting.

A3. Worked in collaboration with others in assessing the applicability of selected management theories, etc. to their own and others’ identified practice problems.

A4. Reflected on the impact of their learning on their practice of management, and their future development as a management practitioner.

B. Cognitive skills

B1. Identify and draw upon appropriate forms of prior learning relating to the development of their management practice.

B2. Apply relevant theoretical knowledge of management to a practical problem.

B3. Collaborate with peers’ practitioners to, and begin to, critically evaluate the applicability of selected management theories etc.

B4. Reflect productively on the development of their practice of management.

C. Practical and professional skills

C1. Communicate their understanding of management theory and its application to practice in writing.

C2. Work independently on identifying issues and situations in the workplace and apply academic theories and concepts to these to gain a deeper understanding of them.

D. Key transferable skills.

D1. Use of a range of tools and websites for finding and recording information online: internet browsers, search engines, copy/ paste, e-portfolios and download functions

​​​​​It aims to equip students with the essential principles of measuring management performance and improving financial planning, control and decision-making. Students can gain an understanding of financial reports through their preparation, based on the double-entry bookkeeping system which is essential for the management of any organisation.  ​​

​​A. Knowledge and understanding

A1: Awareness and understanding of the role of accounting in business and other organisations and of its theory, principles, concepts, practices, techniques, ethics, limitations, and techniques central to bookkeeping and accounting.

A2: Demonstrate the ability to prepare financial statements based on application of accounting concepts, regulations and principles.

A3: Demonstrate understanding of the types of costs and how they behave in order to calculate cost-volume-profit relationships,

A4: Demonstrate understanding of management's decision-making process as it relates to product pricing, production, adding and dropping, etc.

A5: Demonstrate understanding of the types of budgets and be able to prepare operating budgets, financial budgets and capital budgets.

A6: Demonstrate understanding of the responsibility centers and balanced scorecard.

B. Cognitive skills

B1: Review and illustrate the purpose, context and environmental influences and constraints on financial accounting and business practices.

B2: Explain the balance sheet equation, the basic financial statements and the information conveyed in each of the statements.

B3: Explain the steps in the accounting cycle for service and merchandising companies.

B4: Explain the relevant factors in making different decisions.

B5: Explain methods that don't use present value versus those that do use present value

B6: Explain the features of responsibility reports and differentiate between cost centres, profit centres and investment centres.

C. Practical and professional skills​

C1: Record transactions and events, and maintain accounting records as required for bookkeeping and accounting.

C2: Prepare basic financial statements based upon Generally Accepted Accounting Principles.

C3: Develop the general practical and professional skills of management accounting that can be used for personal and career goals.

D Key transferable skills 

D1: Use simple mathematics for the purpose of calculations in bookkeeping, accounting and preparing/analysing financial statements, including basic ratio analysis.

D2: Compare critically and use different approaches to issues and problems within management accounting.

D3: Communicate management accounting information effectively and appropriately.​

D4: Use fundamental business mathematics and other quantitative methods effectively and appropriately.

​B205A academic aim is to introduce students to number of fundamental concepts and theories of entrepreneurial innovation. It also re-apply some generic business and management concepts in an entrepreneurial and innovation-related concept, with the aim of providing the necessary foundations for interested students to progress to a more in-depth study of specialist topics within this subject area during their level 3 studies. 

​A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills 

​

D. Key transferable skills 

​This module aims to introduce students to theories, concepts and techniques guiding how contemporary marketing practitioners understand consumers and business buying behaviour.

​

​A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​​This module is designed to provide intermediate conceptual and practical learning to students in operations management, marketing and human resource management. ​

​

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​​​This module is designed to provide intermediate conceptual and practical learning to students in operations management, marketing and human resource management. ​

​

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​​​This is the course for students if they want a route into the accountancy profession or need to gain fundamental accounting skills for a management or other role. Students will gain an understanding of how financial statements are prepared and develop the skills to prepare financial statements. Students will explore differences in financial accounting for different businesses, building an understanding of the frameworks underpinning accounting and audit practice.​

​

​A. Knowledge and understanding

A1: Demonstrate understanding of the role and importance of accounting in the various types of business and other organisations.

A2: Demonstrate understanding of the accounting regulatory framework in the UK and EU as well as within the context of international financial and capital markets.

A3: Demonstrate understanding of the qualitative characteristics of financial accounting information, accounting concepts and principles.

A4: Demonstrate the ability to prepare financial statements based on application of accounting concepts, regulations and principles.

B. Cognitive skills

B1: Review and illustrate the purpose, context and environmental influences and constraints on financial accounting and business practices (Unit 1). B2: Explain, analyse and apply the mechanism of double-entry bookkeeping and the accounting cycle (Unit 2). B3: Identify, classify, measure and summarise the elements of financial statements applying accounting principles and concepts (Units 3 and 4). B4: Explain and interpret the purpose, form and content of the three main financial statements; income statement, balance sheet and cash flow statement (Unit 5). B5: Explain and evaluate the need for ethics in the behaviour of accountants and the need for independent auditing in the reporting process of public and large enterprises (Unit 6). B6: Explain and review the relations between corporate governance, auditing and financing (Unit 7).

C. Practical and professional skills

C1: Record transactions and events, and maintain accounting records manually and gain some familiarity with computerised accounting software (Units 3 and 4).

C2: Prepare periodic financial statements for sole traders, partnerships, non-profit organisations and single-entity private and public limited companies (Unit 5)

D. Key transferable skills.

​
 

​B292 academic aim is to introduce students to number of fundamental concepts and theories of Management Accounting in order to guide managerial decision making by individuals and business units. It also develops the students’ knowledge of Management Accounting as well as skills in problem-solving, decision making relating to aspects of planning, costing, budgeting, evaluating. B292 also prepares students for advanced Management Accounting concepts. After studying the course, the students should be able to:

• Demonstrate understanding of the nature of management and the role of management accounting in the management process.
• Demonstrate understanding of the different types of costs and the role of costs in decision making.
• Demonstrate understanding of how inventory is accounted for and managed within the organization, and the methods for calculating the cost of different types of products, processes and services.
• Demonstrate the ability to prepare budgets.
• Demonstrate understanding of the management and the influence of economic factors and economic analysis on management decision making.

A. Knowledge and understanding

A1 : Demonstrate Understanding of the nature of management and the role of management accounting in the management process.

A2: Demonstrate the understanding of the different types of costs and the role of costs in decision making.

A3: Demonstrate understanding of how inventory is accounted for and managed within the organization and the methods for calculating the costs of different types of products , processes and services..

A4: Demonstrate the ability to prepare budgets.

B. Cognitive skills

B1. Understand the nature of organizations, the process of management and the role of information (including accounting information) in managing organizations. (Unit 1).

B2. Understand the nature of cost analysis for planning and decision making and be able to apply and explain the techniques covered. (Unit 2).

B3. Understand and explain the costing and accounting methods and    systems which provide the management of an organization with relevant and reliable information on which to base decisions. (Unit 3).

B4. Explain the budgetary process and illustrate in detail a method of preparing budgets for planning and control purposes. (Unit 4).

C. Practical and professional skills

C1: Understand the use of marginal costs , cost volume –profit Analysis and contribution analysis in costing and price decisions.
C2:Calculate costs using the job , process and contract costing
      Methods , calculate the cost of a product or service from basic
      Information using batch and process costing.

C3:Prepare budgets and calculate the main variances used in
     Variance analysis.

C4:Be able to prepare accounting statements for planning and
      Control.

C5: Be able to prepare periodic reports

D. Key transferable skills.

D1:Demonstrate understanding of the nature & types of costs

D2: Calculate Break-even points in units and in turnover.

D3: The use of Activity based costing as a more exact method

In indirect cost allocation.

D4:Demonstrate ability to prepare different types of budgets​

D5: Work with qualitative & quantitative data drawing appropriate conclusions based on findings.​​

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A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

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​Marketing and Sociology. It is a level three course of the B.A. (Hons) in Business Studies with marketing degree. ​

This course will develop student's ability to synthesise arguments and assumptions from a variety of sources and perspectives, critically evaluate them and apply relevant concepts in a range of contexts. In particular, student will learn concepts, theories and debates about the roles and responsibilities of marketing in society:

• Identification and critical analysis of relevant issues involved in responsible marketing
• Application of marketing thinking to health and social behaviour
• Application of responsible marketing to own professional context
• Sensitivity to the problems and challenges in both commercial and social marketing.
• Explore how marketing concepts and techniques can be applied to the marketing of social issues as opposed to the more traditional area of commercial marketing;
• Examine how social marketing approaches can change behaviour in order to achieve socially desirable goals;
• Illustrate, through case study examples, the application of concepts and techniques to 'real world' social marketing problems. 
  

​​A. Knowledge and understanding

A1: To understand and apply concepts, theories and debates about the roles and responsibilities of marketing in society to real life situations

A2: Apply marketing thinking to the field of health and social behaviour

A3: Demonstrate an understanding about ethics and marketing

A4: Green and environmental marketing, sustainability, fair trade and ethical consumption

B. Cognitive skills

B1: Evaluate the relevance of course concepts to a variety of other contexts

B2 Synthesise and critical evaluate arguments and assumptions from a variety of sources and competing perspectives

B3. Recognise the limitations of knowledge in the area

C. Practical and professional skills

C1: Apply responsible marketing to their own professional context or one they are familiar with C2:Demonstrate a sensitivity to the problems and challenges in both commercial and social marketing

D. Key transferable skills.

D1: Identify and critically analyse relevant issues involved in responsible social and commercial marketing

D2: Effectively communicate ideas and arguments to relevant audiences

D3: Integrate and use information and/or data in complex contexts

​The aim of the course is fairly to provide students with ways if understanding and analysing different organisational, inter- organisational and international context and the ways in which such different contexts influence individuals’ experience of work. Secondly, the course aims to provide students with knowledge and understanding of themes and challenges pertaining to organising and managing across this different context; managing aims, power, politics, trust, cultural diversity and the darker side of organising. The course embassies the relationships between theory and practice; putting emphasis on the theoretical underpinnings and debates surrounding the themes whilst at the same time requiring students to draw on their own experience. Achieving the intended learning outcomes (covering both knowledge and skills) fully supports this dual aim.​​

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​A. Knowledge and understanding

A1: Inter-organisational collaboration, organisational behaviour, and international management theories and concepts relevant to managing across organisational and cultural boundaries. 

A2: Themes and challenges pertaining to organizing and managing across intra, inter-organisational and international contexts including the management of aims, power, politics, trust, cultural diversity and the darker side of organising.

B. Cognitive skills

B1: Use conceptual frameworks to describe functions of organising and managing in and across organisational and international contexts.

B2: Identify and critically assess different perspectives on managing and organising.

B3: Synthesise, critically evaluate and challenge course relevant theories of inter-organisational collaboration, organisational behaviour, and international management.

B4: Critically evaluate theories in relation to personal experiences, organisational, inter-organisational and international setting with which you are familiar and the relative standpoints of others within different contexts.

C. Practical and professional skills

C1: Use and adopt relevant concepts and theories to practically engage with a range of problems and issues in the work place.

C2: Use specific inter-organisational collaboration, organisational behaviour, and international management knowledge, cognitive and key skills developed during the course to enhance individual work / practice.

D. Key transferable skills.​

 D1: Read and interpret information presented in a variety of forms including academic journals, books and on-line text.

D2: Articulate ideas and communicate effectively using appropriate interorganisational collaboration, organisational behaviour, and international management theories and concepts. D3: Identify and ask questions appropriate to the exploration and complex concepts. 

​D4: Engage in reflective, experiential and collaborative learning in face to face and virtual context.​​

​

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

A. Knowledge and understanding

C. Practical and professional skills

D. Key transferable skills 

​​

​​In this module you will cover a range of topics related to marketing practice and will be encouraged to cultivate a broad spectrum of skills pertaining to marketing, employability and professional practice. The content, activities and assessments are designed to help you develop and demonstrate your mastery of these skills. You will be asked to reflect on and document your skills as you progress through the module; this will enable you to record and evidence them for future use. Many of these skills, such as cultivating creativity and staying up to date with developments, will have benefits to you beyond the practice of marketing.​

​

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​

​

A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

​​This course provides a theoretical framework used to address issues in project appraisal and financing, the pricing of risk, securities valuation, market efficiency, capital structure, and mergers and acquisitions. It provides students with the tools required for further studies in financial intermediation and investments.​​

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​

A. Knowledge and understanding

A1: understand the mathematics of portfolios and how risk affects the value of the asset in equilibrium under the fundaments asset pricing paradigms

A2: Understand how Managerial Incentives Affect Financial Decisions

A3: explain the characteristics of derivative assets (forwards, futures and options), and how to use the main pricing techniques.

A4: understand and explain the capital structure theory, and how information asymmetries affect it

A5: understand how corporate governance can contribute to firm value A6: discuss why merger and acquisition activities exist

B. Cognitive skills

B1: analytical skills based on using the key capital budgeting techniques

B2: Critical thinking, analysis and synthesis: ability to understand and use financial information and to critically analyze corporate performance based on financial information.

B3: valuating risk effects on assets using asset pricing.

C. Practical and professional skills

C1 : evaluating projects through capital budgeting techniques

C2:  enabling students to do problem-solving and risk valuation using appropriate quantitative and qualitative skills including data analysis, interpretation and extrapolation.

C3:  explaining the characteristics of derivative assets (forwards, Futures and options).

 D. Key transferable skills.

D1: Effective communication, both orally and in writing, of information, arguments and ideas.

D2:  Problem-solving and decision-making using appropriate quantitative and qualitative skills including data analysis, interpretation and extrapolation.

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​A. Knowledge and understanding

B. Cognitive skills

C. Practical and professional skills

D. Key transferable skills 

The aim of the module is to give students insight in management accounting on a more advanced level and have deeper knowledge and understanding about management accounting issues including its problems and difficulties. Students will be updated concerning the more recent development in management accounting and the emergence of new methods and their effects in organizations. The module will enable students to take part in the design and use of management accounting systems in organizations and be able to relate management accounting to issues discussed in other tracks like marketing, incentive systems (management as well as international business. After studying the course, the students should be able to:  ​

1. To situate the role of strategic management accounting within the broader content of organizational and industry differences.
2. Understand management accounting techniques that play an important role in the formulation and implementation of business strategy.
3. Understand what strategies organizations use to finance their activities.
4. Students will be introduced to financial risk management and the strategic implications of financing the organization.
5. Be familiar with a range of contemporary cost management techniques. 
6. Able to evaluate strengths and weaknesses, discuss issues regarding implementation and effectiveness and assess various strategic options. Identify the main characteristics of different market types (perfect competition, monopoly and oligopoly) and predict price and output outcomes.
   

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A1 : Understand the role of strategic management accounting and apply a strategic analysis framework in simple complex settings.

A2 :Critically select , apply and evaluate management accounting techniques in strategic costing and pricing including value chain analysis , activity based costing and business process optimization approaches. 

A3: Understand, describe and evaluate the sources , costs and risks associated with the financing of investments.

A4: Apply and critically evaluate advanced techniques for investment appraisal.

A5: Explain, apply and evaluate methods of accounting control and performance evaluation for the purpose of improving strategic and operational performance of organizations.

B. Cognitive skills

B1: Develop the ability to integrate information and use reasoned approaches to select relevant information and analytical techniques in simple and complex settings.

B2: Compare critically and use different approaches to issues and problems within management accounting.

B3: Communicate management accounting information effectively and appropriately.

B4: Use information and communication technologies appropriately and effectively.

B5: Use fundamental business mathematics and other quantitative methods effectively and appropriately

C. Practical and professional skills

C1: Apply digital technologies to analyse data using strategic management techniques, e.g spread sheets. 

C2: Frame problems in ambiguous settings independently .Identify and critically select appropriate information both from digital and print sources to address these. 

C3: Use a combination of electronic applications to communicate analysis and findings.

C4: Use tools and techniques of management accounting to  improve managerial decision making.

D. Key transferable skills.

D1: Provide students with knowledge and understanding of management accounting techniques that play an important role in in the formulation and implementation of business strategy.

D2: Examine two key areas of financial management of organizations and link them to the management accounting and strategic activities of organizations.

D3: Build on the material already studied by students on investment appraisal, adding theoretical depth and a critical evaluation of the techniques. 

​By the end of the course students will be enabled to critically reflect on and analyse workplace situations and their own ways of managing. It is ‘solution oriented’ to help students to not only understand work situations from a manager’s perspective, but also to help them to work out what to do, given that they may not be in charge of the organisation they work for. As they work through activities, problems and solutions, they will question the idea that there are single solutions or issues or that there is ‘one best way’. they will come to understand the constraints, choices and demands that operate and learn when to work within them and when and how they may be able to bring about change.​​

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Module 1 : Managing

A1: the role and context of managerial work with particular reference to the development of own practice. 

A2: managerial skills ( including problem solving , decision making, information gathering treatment and presentation)

Module 2: 

A3: Key processes of people management, incorporating the recruitment and development of staff and the management and leadership of individuals, teams and change.

A4: Behavioural aspects of the management of leadership of individuals, teams and change.

 B. Cognitive skills

 B1:apply management concepts to work context.

B2: analyse and critically reflect on work practice and professional self knowledge.

B3: solve management problems through the use of the analytical skills including problem identification, analysis, logic, thinking and judgement to the advantage of one's own organization.

C. Practical and professional skills

C1: Setting objectives for developing and implementing   Operational plans for the area of responsibility.

C2: Reviewing and evaluating performance and practice. 

C3: reflecting and questioning. 

C4: presenting and reporting information.

C5: problem solving, innovation and decision-making. 

C6: Managing business  processes.  

D. Key transferable skills.

D1: Use interpersonal skills including those involved in team working and collaborating.

D2: communicate effectively , using management vocabulary, both orally and in writing  and listen actively .

D3: Gather, handle , present and use information effectively; analyse and evaluate numerical data and information for specific purposes; use information technologies. 

D4: Demonstrate numeracy and literacy 

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​​​B629- Managing 2: Marketing and Finance will cover core topics in Marketing and Finance.  Topics include; assessing the external environment, consumer relationship, market research, product/service analysis, price, promotion and delivery, quality, consumer expectations and satisfaction, financial planning and monitoring through budgets, cash flow, profit and loss.  All these topics will focus primarily on student’s own work situations and practices. The teaching and learning strategy of this module is problem-based. Through this approach, the module aims to develop the skills an effective manager needs: such as analysis, constructing sound arguments, critical and reflective thinking, problem identification and solving, active listening and communication, sourcing and presenting information, and report writing. The course is a management development vehicle that aims to help student perform more effectively as managers.  It does so by:

• Increasing student’s foundation management knowledge and competencies
• Providing a repertoire of theories, concepts, and techniques to apply in different management setting -Helping students understand their individual management role, its context and nature of their interventions in their organizations
• Encouraging student to be reflective practitioners, applying independent and inquisitive learning in the workplace
• Enabling students to understand the discourse of specialist and senior managers better, so that they can hold more confident and informed conversations with them, work more effectively with and where appropriate challenge them.

​

A. Knowledge and understanding

A1: Client communications, relationships, the role of marketing information and the development of value.

A2: Marketing planning, service quality with particular reference to own practice.

A3: Understand how financial information can be used to support managerial decision making (i.e. the relevance of the generation and reporting of financial information)

A4: Understand the importance of costs costing and budgeting processes in managerial decisions A5: Have a good understanding of how business concepts relate to real life businesses, organizations

A6: Importance of performance management for organisations

 B. Cognitive skills

B1. Apply management concepts to work contexts

B2. Analyse and critically reflect on work practice and professional self-knowledge

B3. Solve management problems through the use of analytical skills including problem-identification, analysis, logic, critical thinking and judgment to the advantage of one’s own organization

B4. Communicate effectively, using management vocabulary, both orally and in writing and listen actively. Use interpersonal skills including those involved in team working and collaborating    

B5. Gather, handle, present and use information effectively; analyse and evaluate numerical data and information for specific purposes; use information technologies B6. Demonstrate numeracy and literacy and Learn how to learn with an emphasis on self-monitoring and progress towards independent learning B7. Critical thinking, analysis and synthesis.

C. Practical and professional skills

C1. Setting objectives for, developing and implementing operational plans for  area of responsibility 

C2. Reviewing and evaluating performance & practice

C3. Reflecting and questioning C4. Presenting and reporting information

C5. Problem-solving, innovation and decision-making by using tools and techniques and models C6. Apply key concepts  to managerial decision making the  Managing of  business processes​

D. Key transferable skills.

D1. Use interpersonal skills including those involved in team working and collaborating     

D2. Communicate effectively, using management vocabulary, both orally and in writing and listen actively

D3. Gather, handle, present and use information effectively; analyse and evaluate numerical data and information for specific purposes; use information technologies

D4. Demonstrate numeracy and literacy 

​​A. Knowledge and understanding

At the end of the module, learners will be expected to:

A1: Understand the scope of financial knowledge and its application within a wide range of national and multinational organisations

A2:  Understand the implications of corporate governance, agency theory and the related role of stakeholders.

A3: Understand quantitative finance and its practical applications to project appraisal, company valuation methods and risk management

A4: Understand organisational performance in terms of return on investment, investment risk and capital structure management. 

A5:   Understand the core features of Islamic finance  

B. Cognitive skills

At the end of the module learners will be expected to:

B1: Carry out research in finance area drawing on the published empirical finance research.

B2: Be able to forecast key accounts appropriately.

B3: Evaluate implications of capital structures for company valuation. 

B4: Demonstrate how to evaluate results and take decisions.

 C. Practical and professional skills

At the end of the module, learners will be expected to:

C1: Be able to monitor the efficiency of a company over time.

C2: Show how corporate performance is measured.

C3: Appreciate how organisations implement their capital appraisal procedures.

C4: Be familiar with the main methods of company valuation.

C5: Take decisions efficiently by using appropriate quantitative and qualitative techniques.

C6: Make use of the organisation's resources in highly efficient and effective way

D Key transferable skills 

At the end of the module, learners will be expected to:

D1: Demonstrate effective research skills and carry out financial calculations for use in corporate finance decisions, including the use of computer spreadsheets.

D2: Draw lessons from investigations and analyses of financial statements.

​D3: work independently, reflecting on own actions and thoughts, and make effective use of constructive feedback. 

D4: Acquire the skills for use of information technology.

D5: Demonstrate effective oral and writing skills. 

This module enables students to:

• Understand the fundamentals of investments and portfolio management theory.
• Assess alternative methods for the valuation of bonds and equities.
• Understand the risk/return relationship for both securities and portfolios.
• Interpret the implications of using derivatives and learn how they are used for hedging.
• Apply quantitative investment theory and its practical applications to measuring performance of portfolios and investment funds.
• Identify different asset classes and suitable asset allocation in creating portfolios.​
  

​A. Knowledge and understanding