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Department of Accounting

Department Plans

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الخطة الاسترشادية لقسم المحاسبة لاربع سنوات الخطة الدراسية لقسم المحاسبة
Course code Course name Syllabus
301103

This course extends accounting measurements, and communication regarding assets, liabilities and owner’s equity. Particularly, emphasis is placed upon inventories and cost of goods sold, non-current assets, accounting for receivables and payables in addition to corporation accounting.

Syllabus not avalabile
Course code Course name Syllabus
301201

This course explains the conceptual framework of financial accounting, and covers the preparation of detailed financial statement (Balance sheet, Income statement, Division of net income or net loss statement, Cash flows statement).

It also deals with the time value of money and the valuation of current assets (Merchandise inventory, Accounts receivable, Accounting for property, plant and equipment, Intangible assets and Natural resources in accordance with international accounting standards. 

avalabile
Course code Course name Syllabus
301202

In-depth study of the process of preparing and presenting financial information about an entity for outside users (Part II). Topics vary but typically include analysis of recognition, measurement and disclosure of: liabilities, Investments, owner equity, and methods of revenue recognition

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Course code Course name Syllabus
301211

This course deals with the definition of companies of persons and money and accounting for the operations related to companies of people in terms of composition, changes in the contracts of incorporation and the rights and duties of partners and the distribution of profits and losses between partners, in addition to the accession and withdrawal of partners and cases of liquidation quick and gradual and the preparation of financial statements. The course also covers accounting for the funds companies, their concept and how they are established, increasing and decreasing their capital and distributing profits and losses in accordance with the Companies Law

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Course code Course name Syllabus
301235

This course reviews the definition of taxes in general, their types, sales tax in Jordan, their characteristics, characteristics of the tax system, objectives of tax systems, tax evasion, the definition of the basic concepts of sales tax, the structure and percentages of sales tax in Jordan, and a study of the Jordanian sales tax law and its requirements in determining taxpayers and terms of assignment. Taxable sales, procedures for determining taxable sales and the tax incurred by taxpayers (employees, individuals, and companies according to the type of their activities). As well as the methods of tax estimation, procedures and dates for submitting the tax return, methods of tax collection and accounting registration of paid and payable taxes. And the procedures for objection, appeal and cassation for tax cases.

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Course code Course name Syllabus
301305

This course discusses the emergence and development of Islamic accounting, principles and accounting rules and standards in Islamic institutions compared to the accepted accounting principles, measurement and accounting disclosure in Islam and the elements of expenses and revenues in Islam. The article also deals with the Islamic financial instruments and accounting treatment of them including Murabaha, Musharaka and Mudaraba

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Course code Course name Syllabus
301307

This course includes the theoretical framework of internal auditing and its definition, principles and standards in addition to the professional standards issued by the International Institute of Internal Auditors (IIA) and the ethics of the internal audit profession, presentation of internal audit procedures, preparation of an internal audit plan, evaluation of the internal control system and internal audit techniques from A broad perspective that includes information technology, writing and following up on internal audit reports and recommendations, and the foundations of good governance, foremost among which is risk management and control.

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Course code Course name Syllabus
301308

This course examines the accounting of agricultural activity - types of accounts and methods of keeping them and comparison with other types of accounting - accounting methods for dealing with agricultural land use and accounts for plant and animal products - numbers of agricultural activity lists and the estimated budgets related to them.

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Course code Course name Syllabus
301321

This course  deals with the conceptual framework of the government accounting and the theory of allocated funds and the objectives and scope of their application and the instructions and procedures to control the operations related to expenditures and receipts and the accounting treatment of government operations and the internal and external control over the revenues and expenditures of the State and the documentary cycle required by the government operations and the general budget of the state and government accounts and types and the final account of the state Deals with accounting treatments for advances, tenders and purchases

Syllabus not avalabile
Course code Course name Syllabus
301322

This course  deals with the objectives of tax systems, the efficiency and fairness of the tax system, the types of taxes, the definition of basic tax concepts, the structure of taxes in Jordan, the study of the Jordanian income tax law, and the method of determining taxable income

avalabile
Course code Course name Syllabus
301330

This course deals with the concepts and special topics in cost accounting of the cost classifications and systems which play an important role in calculating the cost, including the cost of orders and the system of stages costs, and the treatment of natural and abnormal damage and defective in the case of different cost system used, and the definition of different cost theories, Cost of manufactured goods and income statement according to these theories

Syllabus not avalabile
Course code Course name Syllabus
301332

This course explains how to use accounting skills, auditing, analysis, oral and written communication, knowledge of civil and criminal law, computer technology and software tools in analysis, discovery, evidence collection, and interpretation of financial and accounting information for the purpose of judicial support or evaluation and accounting investigation.

Syllabus not avalabile
Course code Course name Syllabus
301340

This course  covers the definition of auditing and the difference between auditing and accounting, the study of the professional rules of conduct, the objectives of the audit and the responsibilities of the auditor, the quality of the evidence and evidence and the planning of the audit, and evaluation of the internal control system, The article also discusses the rights and responsibilities of the auditor according to the professional laws, and how to prepare the audit report

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Course code Course name Syllabus
301351

This course provides students with an understanding of the concepts and language of accounting, for use as an effective tool in communication, monitoring and resource allocation. Standard techniques of analysis are covered, including ratio and financial statement analysis and financial statement articulation. Students are provided a framework for understanding financial statements, accounting reports and parent subsidiary relationships. The subject provides a solid foundation for understanding managerial accounting

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Course code Course name Syllabus
301352

           This course deals with banking operations, accounting systems, by recording and communication   all banking operations, up to the preparation of financial statements and final accounts with the inclusion of illustrative examples with unanswered training exercises.

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Course code Course name Syllabus
301353

This course deals with the accounting treatments in the sections and branches and the distribution of expenses, methods and procedures of accounting in the centralized system of the project. The course  also deals with the accounting treatments in specialized projects such as complexes, clubs, hospitals, hotels and free professions and preparation of financial statements for such projects as well as dealing with accounting treatments for the goods of the Secretariat and sales by installments And leasing finance.

Syllabus not avalabile
Course code Course name Syllabus
301361

This module designed to develop computer skills in applications for all accounting disciplines. Students will be able to prepare and present standardized financial statements, cost statements, and budgeting statements using excel and accounting software such as quick book. 

Upon the completion of the module, students understand how excel and accounting software facilitate the accountant job within the organization.

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Course code Course name Syllabus
301372

This course deals with the concept of governance, its definition, its relation to the organizational climate of the company, the motives of its appearance, and the reasons for its need. Objectives, importance, characteristics, pillars, standards and principles, and the role of the administrative boards in the company and the committees emanating from it and internal and external control in reducing corruption and preserving the rights of stakeholders

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Course code Course name Syllabus
301401

This article discusses the accounting problems and the various contemporary cases, including the accounting problems faced by multiple companies such as accounting of human resources and intangible assets, accounting for social responsibility and accounting for changes in prices and foreign currencies in addition to any contemporary accounting issues

Syllabus not avalabile
Course code Course name Syllabus
301426

This course aims to identify the ethics of the audit profession in business practice and types of professional conduct, as well as the scope of professional rules, environment and workplace, protection of information and property, and violation of the code of conduct.

Syllabus not avalabile
Course code Course name Syllabus
301431

This course is an extension of the cost accounting 1this  course will be dealing with  standard costs, analysis of deviations, the theory of total costs, variable costs, treatment of damage and damage, costs of operations and costs of common products, and identification of modern costs. Such as the Activity-Based Costing System (ABC)

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Course code Course name Syllabus
301433

This course aims to highlight the information and accounting methods to assist senior management in decision making, planning, control and performance evaluation. This course deals with the study of the origin and concept of management accounting, cost classifications and behavior, analysis of the relationship between costs and volume of activity and profits. Capital and valuation budgets and methods of preparation, and inventory management

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Course code Course name Syllabus
301440

The course deals with a definition of the work of the auditor in the computer environment and the special skills that this requires. This course also deals with fraud and forgery using the computer and the auditor's responsibility for discovering them. This article also explains how to audit financial derivatives and the reliability of audit evidence in light of electronic commerce.

Syllabus not avalabile
Course code Course name Syllabus
301451

This course examines intercompany transactions, partially owned subsidiaries, and parent company vs. entity theory valuation of minority interest in subsidiaries. Topics include business combinations; the purchase method, accounting for mergers, consolidations, and acquisition of subsidiaries; cost vs. equity method of accounting for operations of subsidiaries; and preparation of consolidated financial statements.

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Course code Course name Syllabus
301452

This course focuses on extractive industries related to natural resources such as oil and gas and the accounting procedures for this industry. The course focuses on exploration, drilling, production, fire, joint interests and private gas agreements.

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Course code Course name Syllabus
301461

This is an introductory module in accounting information systems. It includes consideration of issues such as transaction processing and transaction processing cycles, the use and effects of computers and other relevant technology on accounting, database and file systems, internal accounting and administrative controls, and information technology audits. The module emphasizes on providing the students with the knowledge's and skills they need to pursue successful careers in accounting information system.

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Course code Course name Syllabus
301471

The course discusses the objectives, the parameters of the international accounting standards and the financial reporting standards, how they are prepared and the stages they are going through, and the main requirements of these standards, while reviewing these standards by explaining, clarifying and giving practical examples

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Course code Course name Syllabus
301472

The course covers the objectives, the preparation and the stages of the international accounting standards, the main requirements of these standards, and the review of some important standards

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Course code Course name Syllabus
301473

This course aims at introducing the student to the International Auditing Standards issued by the International Federation of Accountants, in particular to the standards related to responsibilities, planning, internal control, evidence, audit results and reports, and benefiting from the work of others, specialized fields and related services

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Course code Course name Syllabus
301481

 This course reviews the development of accounting and accounting theory, the shift from the search for principles to the establishment of standards, the accounting principles, the American Institute of Certified Public Accountants, generally accepted accounting principles, the scientific methods of accounting theory, the qualitative characteristics of accounting information, the basic concepts of accounting, Income, statement of financial position and statement of changes in financial position

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Course code Course name Syllabus
301482

This course aims to identifying the importance of using Accounting Database: An Overview (What is the meaning of Database, Field, Record, Table, Form, Query, Primary Keys), Databases Environment, Advantage of Databases System, Databases Models, and Databases Design Phases, and accounting software such as quick book. 

Syllabus not avalabile
Course code Course name Syllabus
301499

The student shall submit a research in accounting using the methods of scientific research applied in the field of administrative sciences.

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Course code Course name Syllabus
831101

An introductory course in accounting which includes the recording and reporting of business transactions, completing the accounting cycle, and preparation of financial statements. Through exercises and problems, the students gain an understanding of the accounting process and the steps which result in financial statements.

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